休眠会社の年次報告書 | フォームMSC-3

We usually came across many such companies which are not having any operations since incorporation or which ceased to have operation from certain period of time. Companies Act, 2013 ("The Act") provides provision of Dormant company to deal with such kind of companies.

Companies Act, 2013 prescribes simplified return format and other simplified compliance for such company subject to certain restrictions. Provisions of Dormant Company are given under section 455 of the act.

1. Meaning of Dormant Company (Section 455(1) of the act)

Any of the following company may obtain status of dormant company by making an application to the Registrar of Company ("RoC"):

• A Company formed and registered for a future period or to hold an asset or intellectual property and such company has no significant accounting transaction** or
• An Inactive company*

* As per explanation to Section 455(1) of the act, Inactive company means a company which is not carrying on any business or operation, or has not made any significant accounting transaction** during the last 2 financial years, or has not filed financial statements and annual returns with RoC during the last 2 financial years.

** "Significant Accounting Transaction" is defined in explanation to Section 455(1) of the act which means any transaction other than:

• payment of fees by a company to RoC
• Any payment made by company to fulfill the requirement of the act or any other law
• allotment of shares to fulfil the requirements of the Act; and
• payments for maintenance of its office and records.

Company shall make application in form MSC-1 to obtain the status of dormant company and RoC shall issue the certificate in form MSC-2 to the company for allowing the status of dormant company.

2. Pre-requisite for obtaining status of Dormant company (section 455(1) of the act read with Rule 3 of Companies (Miscellaneous) Rules, 2014

For the purpose of obtaining status of Dormant company, a company may make an application in form MSC-1 to RoC after passing a special resolution to this effect in the general meeting of the company or after issuing a notice to all the shareholders of the company for this purpose and obtaining consent of at least 3/4th shareholders (in value).

However, a company shall be eligible to obtain status of dormant company only if -

• no inspection, inquiry or investigation has been ordered or taken up or carried out against the company;
• no prosecution has been initiated and pending against the company under any law;
• Neither the company is having any public deposits which are outstanding for payment nor the company has defaulted in payment of such deposit or interest thereon;
• the company is not having any outstanding loan, whether secured or unsecured. However, even if company has any oustanding unsecured loans, company may still apply after obtaining concurrence of the lender and enclosing the same with Form MSC-1 ;
• there is no dispute in the management or ownership of the company and a certificate in this regard is enclosed with Form MSC-1;
• company does not have any outstanding statutory taxes or dues payable to the Central Government or any State Government or local authorities etc.;
• the company has not defaulted in the payment of workmen’s dues;
• the securities of the company are not listed on any stock exchange within or outside India.

3. Suo-moto granting of status of “Dormant Company” by RoC (Section 455(4) of the act)

In case a company has not filed its financial statement or annual return for 2 financial years consecutively then RoC shall issue a notice to the company and enter the name of company in register of Dormant Company.

4. Annual Return by Dormant Company (Section 455(5) of the act read with Rule 7 of Companies (Miscellaneous) Rules, 2014 )

Dormant company shall file an annual return indicating financial position of the company, duly audited by practicing chartered accountant in form MSC-3.

MSC-3 is required to be filed within 30 days from the end of each financial year.

5. Information to be furnished in form MSC-3

Dormant company is required to furnish following information in form MSC-3:

• 法人識別番号（CIN）
• 会社名および住所はCINに基づき自動入力されます
• 休眠会社証明書の発行日
• 会社の主要な事業活動の概要
• 年次報告書が対象とする会計年度末日
• 取締役の人数（一人会社の場合は最低1名、非公開会社の場合は2名、公開会社の場合は3名）
• 開催された取締役会の詳細
  • 取締役会開催日
  • 会議開催日時点の取締役総数
  • 会議に出席した取締役の総数
• 会社の経営陣の変更
  • 変更日
  • 新経営陣の主要人物の氏名
  • 変更の詳細
• 重要な会計取引以外の取引明細書
• 株式割当の詳細
  • 株式割当日（年度内に複数回の割当がある場合は、当年度の最新の日付を入力）
  • 割当の目的
  • 割当株式数
  • 1株あたりの額面金額
  • 当該株式の払込金額
  • 受領した対価（現金／現金以外）
• 年間手数料の詳細（本フォームと併せて支払う金額）
• 当年度中に重要な取引が行われたかどうか
• 会社の株主構成

6. フォームMSC-3に添付すべき書類

フォームMSC-3には、以下の書類の添付が義務付けられています。

• MSC-3の提出に関する授権を示す取締役会議事録の写し
• 監査済みの会社財政状態報告書

7. MSC-3提出時に適用される法定手数料

MSC-3の提出手数料は、会社の額面資本金に基づき、以下の通りとなります。

ただし、資本金がない会社の場合は、200インドルピーの手数料が適用されます。

8. MSC-3の提出が遅延した場合に適用される追加手数料

所定の期限内にMSC-3を提出しなかった場合、遅延日数に基づき以下の追加手数料が適用されます。

9. 年次報告書を提出しなかった場合の結果（会社法第455条第6項）

休眠会社が会社法第455条の規定を遵守しなかった場合、登記官は当該休眠会社の名称を登記簿から抹消するものとします。

GST（物品サービス税）における年次報告書 - 要件、適格性、フォーマットおよび規則

会社の本店所在地 | フォームINC-22