MCA vide General Circular No. dated 6th Marche 2020 issued clarifications for statutory compliances in respect of companies under corporate Insolvency Resolution Process (CIRP) which are as below,
- The IRP/RP/Liquidator would have to first file the NCLT order approving him as the IRP/ RP/ Liquidator in Form INC-28.
- The Master Data for change in the status of the company from "Active"/ "inactive" to CIRP/ Liquidation or CIRP/Liquidation to "Active" shall be effected on the basis of Formal Change Request Form submitted by IBBI to e-governance Cell, MCA(HQ).
- The IRP/ RP/ Liquidator shall be responsible for filing all the e-forms in the MCA portal and sign the form in the capacity of CEO in order to meet filing protocol in the architecture of the existing form. (this shall in no way affect his legal status as IRP/ RP/ Liquidator)
- It is further clarified that in respect of companies which are marked under CIRP in the Registry, Annual Return (e-form No.MGT-7) and Financial Statement (e-form AOC-4) and other documents under the provisions of the Companies Act, 2013, in accordance with directions issued by the NCLT/ NCLAT/Courts, shall be filed as attachments with e-form GNL-2 against the payment of one time normal fee-only, till such time the company remains under CIRP.
It is also clarified that the concerned IRP/RP of every company which was under CIRP prior to the issue of this circular, shall also file e-form INC-28 for such companies and thereafter proceed to file other documents/fact/ information as required under the Act and Rules thereunder through e-form GNL-2.