When a company charges any person with the responsibility of complying with the provisions of the Act, it has to file Form GNL-3, provided the person so charged has given his consent in this behalf to the Board. The consent of the charged person is taken on the same form. The withdrawal of the consent for the charged person is also filed through the same form.
- eForm GNL-3 is required to be filed pursuant to Section 2(60) of the Companies Act, 2013
According to Section 2 (60) of the Companies Act,2013“officer who is in default”, for the purpose of any provision in this Act is a person who is an officer of the company who is in default who will be liable to any penalty or punishment by way of imprisonment, fine or otherwise, means any of the following officers of a company, namely:
- a whole-time director and a key-managerial-personnel;
- when there is no key managerial personnel, such director or directors specified by the Board in behalf and who has or have given his or their consent in writing to the Board to such specification, or all the directors, if no director is so specified;
- any person who is under the immediate authority of the Board or any key managerial personnel is charged with any responsibility including maintenance, filing, or distribution of accounts or records, authorizes, actively participates in, knowingly permits, or knowingly fails to take active steps to prevent, any default;
- any person whose advice, directions, or instructions the Board of Directors of the company is accustomed to act, other than a person who gives advice to the Board in a professional capacity;
- every director, in respect of a contravention of any of the provisions of this Act, who is aware of such contravention by virtue of the receipt by him of any proceedings of the Board or participation in such proceedings without objecting to the same, or where such contravention had taken place with his consent or connivance;
- in respect of the issue or transfer of any shares of a company, the share transfer agents, registrars, and merchant bankers to the issue or transfer;
- Indian Company without a share capital: Rs. 200 per document.
- Indian Company having a share capital:
Nominal Share Capital
Less than 1,00,000
1,00,000 to 4,99,999
5,00,000 to 24,99,999
25,00,000 to 99,99,999
1,00,00,000 or more
Additional Fees of Form GNL-3
Period of delays
Up to 30 days
2 times of normal fees
More than 30 days and up to 60 days
4 times of normal fees
More than 60 days and up to 90 days
6 times of normal fees
More than 90 days and up to 180 days
10 times of normal fees
More than 180 days
12 times of normal fees
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