MCA vide Circular No. 8/2020 on 06/03/2020 issued clarifications regarding statutory compliances in respect of companies under Corporate Insolvency Resolution Process (CIRP) in supersession of its earlier Circular No.4/2020 dated 17/02/2020 wherein,

• The IRP/ RP/ Liquidator will have to first file the NCLT order approving him as the IRP/RP/Liquidator in form INC-28 on the MCA21 portal by selecting the appropriate section of IBC 2O16 in field no. 5(a)(iii) from the drop down menu in the form and while affixing his DSC, shall choose his designation as “Others” in the declaration box for the purpose of filing only.
• The Master Data for change in the status of the company from “Active”/ “lnactive” to CIRP/ Liquidation or CIRP/Liquidation to “Active” will be effected on the basis of Formal Change Request Form submitted by IBBI to e-governance Cell, MCA(HQ). Since this function has been centralized, Registrars of Companies shall not raise and forward CRF either to the e-gov cell or to service provider for the above mentioned purpose.
• The IRP/ RP/ Liquidator will be then responsible for filing all the eforms in the MCA portal and sign those forms in the capacity of CEO. However, this will not affect the legal status of IRP/ RP/ Liquidator. All filings of eforms including AOC-4 and MGT-7 will be filed through e-form GNL-2 by way of attachments till the company is under CIRP. In the existing field no.3 of form no.GNL-2, IRP/ RP/ Liquidator will choose radio button “Filings under IBC”.
• Against date of event and Board Resolution in INC-28 and GNL-2, date of order of NCLT/NCLAT/Court may be mentioned.
• 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 Companies Act, 2013, will 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. Separate GNL-2 forms shall be filed for each such document, by the IRP/RP.
• 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.

The said Notification can be accessed through the following link:MCACir_08_06032020_Filing of forms by IP or IRP or RP under IBC, 2016