e-Form CHG-9 – Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debentures
Part I – Law(s) Governing the e-Form CHG-9
Section and Rule Number(s)
e-Form CHG-9 is required to be filed pursuant to Sections 71(3), 77, 78 & 79 and Section 384 of the Companies Act, 2013 and Rule 3 of Companies (Registration of Charges) Rules, 2014 which are reproduced for your reference:
Section 71(3):
(3) Secured debentures may be issued by a company subject to such terms and conditions as may be prescribed.
Section 77:
(1) It shall be the duty of every company creating a charge within or outside India, on its property or assets or any of its undertakings, whether tangible or otherwise, and situated in or outside India, to register the particulars of the charge signed by the company and the charge-holder together with the instruments, if any, creating such charge in such form, on payment of such fees and in such manner as may be prescribed, with the Registrar within thirty days of its creation:
Provided that the Registrar may, on an application by the company, allow such registration to be made
(a) in case of charges created before the commencement of the Companies (Amendment) Ordinance, 2019, within a period of three hundred days of such creation; or
(b) in case of charges created on or after the commencement of the Companies (Amendment) Ordinance, 2019, within a period of sixty days of such creation, on payment of such additional fees as may be prescribed:
Provided further that if the registration is not made within the period specified
(a) in clause (a) to the first proviso, the registration of the charge shall be made within six months from the date of commencement of the Companies (Amendment) Ordinance, 2019, on payment of such additional fees as may be prescribed and different fees may be prescribed for different classes of companies;
(b) in clause (b) to the first proviso, the Registrar may, on an application, allow such registration to be made within a further period of sixty days after payment of such advalorem fees as may be prescribed.
Provided also that any subsequent registration of a charge shall not prejudice any right acquired in respect of any property before the charge is actually registered.
Provided also that this section shall not apply to such charges as may be prescribed in consultation with the Reserve Bank of India.
(2) Where a charge is registered with the Registrar under sub-section (1), he shall issue a certificate of registration of such charge in such form and in such manner as may be prescribed to the company and, as the case may be, to the person in whose favor the charge is created.
(3) Notwithstanding anything contained in any other law for the time being in force, no charge created by a company shall be taken into account by the liquidator appointed under this Act or the Insolvency and Bankruptcy Code, 2016, as the case may be, or any other creditor unless it is duly registered under sub-section (1) and a certificate of registration of such charge is given by the Registrar under sub-section (2).
(4) Nothing in sub-section (3) shall prejudice any contract or obligation for the repayment of the money secured by a charge.
Section 78:
Where a company fails to register the charge within the period of thirty days referred to in subsection (1) of section 77, without prejudice to its liability in respect of any offence under this Chapter, the person in whose favor the charge is created may apply to the Registrar for registration of the charge along with the instrument created for the charge, within such time and in such form and manner as may be prescribed and the Registrar may, on such application, within a period of fourteen days after giving notice to the company, unless the company itself registers the charge or shows sufficient cause why such charge should not be registered, allow such registration on payment of such fees, as may be prescribed:
Provided that where registration is effected on application of the person in whose favor the charge is created, that person shall be entitled to recover from the company the amount of any fees or additional fees paid by him to the Registrar for the purpose of registration of charge.
Section 79:
The provisions of section 77 relating to registration of charges shall, so far as may be, apply to:
(a) a company acquiring any property subject to a charge within the meaning of that section; or
(b) any modification in the terms or conditions or the extent or operation of any charge registered under that section.
Section 384:
(1) The provisions of section 71 shall apply mutatis mutandis to a foreign company.
(2) The provisions of section 92 shall, subject to such exceptions, modifications and adaptations as may be made therein by rules made under this Act, apply to a foreign company as they apply to a company incorporated in India.
(3) The provisions of section 128 shall apply to a foreign company to the extent of requiring it to keep at its principal place of business in India, the books of account referred to in that section, with respect to monies received and spent, sales and purchases made, and assets and liabilities, in the course of or in relation to its business in India.
(4) The provisions of Chapter VI shall apply mutatis mutandis to charges on properties which are created or acquired by any foreign company.
(5) The provisions of Chapter XIV shall apply mutatis mutandis to the Indian business of a foreign company as they apply to a company incorporated in India.
Rule 3:
(1) For registration of charge as provided in sub-section (1) of section 77, section 78 and section 79, the particulars of the charge together with a copy of the instrument, if any, creating or modifying the charge in Form No.CHG-1(for other than Debentures) or Form No.CHG-9 (for debentures including rectification), as the case may be, duly signed by the company and the charge holder shall be filed with the Registrar within a period of thirty days of the date of creation or modification of charge along with the fee.
(2) If the particulars of a charge are not filed in accordance with sub-rule (1), such creation or modification shall be filed in Form No. CHG-l or Form No. CHG- 9 within the period as specified in section 77 on payment of additional fee or advalorem fee as prescribed in the Companies (Registration Offices and Fees) Rules, 2014.
(3)Where the company fails to register the charge in accordance with sub-rule . (1) and the registration is effected on the application of the charge-holder, such charge-holder shall be entitled to recover from the company the amount of any fees or additional fees or advalorem fees paid by him ‘to the Registrar for the purpose of registration of charge.]
(4) A copy of every instrument evidencing any creation or modification of charge and required to be filed with the Registrar in pursuance of section 77, 78 or 79 shall be verified as follows-
(a) where the instrument or deed relates solely to the property situated outside India, the copy shall be verified by a certificate issued either 1[under the seal, if any, of the company,] or under the hand of any director or company secretary of the company or an authorised officer of the charge holder or under the hand of some person other than the company who is interested in the mortgage or charge;
(b) where the instrument or deed relates, whether wholly or partly, to the property situated in India, the copy shall be verified by a certificate issued under the hand of any director or company secretary of the company or an authorised officer of the charge holder.
Purpose of the e-Form CHG-9
All the companies are required to file particulars for registration of charges created or modified for the purpose of securing debentures or rectification of particulars filed in respect of creation or modification of charge on debentures within specified period to concerned Registrar of Companies. Every charge that is created or modified by the company is required to be filed in eForm CHG-9 to concerned RoC in case of Indian Company and RoC, Delhi in case of a foreign company. EForm CHG-9 can also be filed by the company or any person interested in charge for rectifying any omission or misstatement done in any previous filing.
e-Form Number as per Companies Act, 1956
Form 10 as per Companies Act, 1956.
Part II – Instructions to fill the e-Form CHG-9
Specific Instructions to fill the e-Form CHG-9 at Field Level
Instructions to fill the e-Form are tabulated below at field level. Only important fields that require detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.
Filing of form CHG-9 for registration of charges shall be regulated as per the following table:
| Scenario | Date of Charge creation/ modification | Filing allowed up to | Condonation allowed |
| 1 | On or before 6th July 2018* | 1st May 2019 | No |
| 2 | From 7th July 2018 to 1st November 2018* | T+299 | No |
| 3 | From 2nd November 2018* | T+120 | No |
Note: ‘T’ refers to the date of charge creation/ modification
*Dates computed as per the provisions of Section 77 as amended by the Companies (Amendment) Ordinance, 2019.
| S. No/ Section Name | Field Name | Instructions | ||
| 1 | (a) | Corporate identity number (CIN) or foreign company
registration number |
In case of an Indian company, enter the ‘Corporate Identity Number’ (CIN).
In case of a Foreign company, enter the ‘Foreign Company Registration Number’ (FCRN).
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| Prefill Button | Click the Pre-fill button.
On clicking the button, system shall automatically display the name, registered office address (in case of Indian company) or name and address of principal place of business in India (in case of foreign company) and email ID of the company. In case there is any change in the email ID, enter the new valid email ID. |
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| 3 | (a) | This form is for registration of | Select the purpose of the eForm out of the three options available i.e. creation of charge, modification of charge or rectification of charge | |
| (b) | Type of debenture | Select the type of debenture for which the registration is being filed. | ||
| (c) | SRN of the form for which rectification/ is being filed | Enter the SRN of the eForm CHG-9 or old form 10 for which rectification is being filed. Please note that the SRN entered should be of an approved eForm CHG-9/Old Form 10. | ||
| (d) | Charge ID of the charge to be modified or rectified | In case the eForm is to be filed for modification or rectification of charge, enter the charge identification number allotted at the time of registration of the charge.
Please note that charge ID entered for modification and rectification should be open charge ID and not satisfied. |
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| (e) | SRN of form INC-28 | Ensure that user must have filed an application for approval of Central Government for rectification of charges in eForm CHG-8 before filing this eForm.
Enter the SRN of eForm INC-28 filed for intimation to Registrar for notice of order of Central Government for such rectification. Please note that the SRN should be an approved one. |
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| (f) | Rectification to be made in regard to | Select one of the options for which rectification is required to be sought. | ||
| 4 | Whether the applicant is | This field is only for the purpose of creation or modification of charges.
Select whether the applicant is a company or a charge holder. Charge holder can file this eForm only after 30 days from the date of creation or modification of charges. |
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| 5 | Number of trustee(s) of Debenture holders or charge holder(s)
…. Whether trustee of debenture holder or charge holder is having a valid Income Tax PAN assignee. |
Enter the number of trustee of debenture holder(s) or charge holder(s). In case charge is modified in favor of ARC or assignee and enter particulars of ARC or
If there are more than one trustee, enter details of one trustee in eForm and provide details of the other(s) as an attachment. Click “Get list of charge holders” button. System will automatically display the list of banks or financial institutions for which DSC role check has been enabled. Select the name of bank or financial institution from the displayed list of banks or FIs. Select ‘Others’ in case name of the charge holder is not available in the displayed list. In case ‘others’ is selected:
Select ‘Yes’ or ‘No’ Enter PAN number if ‘Yes’ selected above |
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| 6 | Date of creation of Charge | Enter the date on which the charge/instrument was created. This is a mandatory field | ||
| 9 | (a) to (c) | Date and amount of present issue of series (…… amount secured by the
charge in words |
Enter the date of present issue of series and the amount secured by the charge. In case series of debentures is not applicable, enter the date of issue of debentures.
In case of modification of charge, enter the total amount secured by the charge after such modification. If there is no modification in the charge amount, then enter the amount secured by the charge prior to such modification. Based on the amount entered, system shall automatically display the amount in words. |
|
| 10 | Date of resolution authorizing the issue of the series | Enter the date of resolution authorizing the issue of the series. In case series of debentures is not
applicable, enter the date of resolution authorizing the issue of debentures. |
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| 11 | (a) | Description of the property charged indicating whether it is a charge on | Select one or more option for the type of charge.
If option ‘Others’ is selected, then specify the details for the same in 11 (b) |
|
| (c) | Particulars of the property charged (including location of the property) | In case the asset charged is other than an immoveable property, enter the related particulars in the box provided.
In case the asset charged is an immoveable property, select whether the same is a ‘Plot Unit’ or ‘Dwelling Interest’ and furnish the related details viz.,
Please note that the fields for latitude and longitude are mandatory to enter. To know how to provide the location coordinates please refer Annexure B |
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| 12 | Brief of the principal terms and conditions, extent and operation of the charge | Enter the details of creation or modification of the charge.
In case of modification of charge, enter the particulars as applicable after such modification. |
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| 15 | (a) & (a) | Description of the instrument modifying the charge Date of instrument identifying the charge | In case of modification of charge, describe the instrument modifying the charge and the date of modifying the charge. | |
| 16 | Particulars of the present modification | In case of modification of charge, enter the particulars of the present modification. Ensure that correct particulars are entered as the same shall be displayed in the certificate of modification of charge. | ||
| Declaration | I am authorized by the Board of Directors of the Company vide resolution no …………. | This declaration is mandatory in case eForm is filed by the company.
Enter the serial number and date of resolution of board of directors of the company authorizing the signatory to sign, give declaration and submit the eForm. |
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| I further declare that ……….. | This check box is selected in case there is delay in filing the eForm beyond 30 days and eForm is filed by the company. | |||
| To be digitally signed by | Designation | Select Director / Manager / Company Secretary / CEO / CFO (in case of an Indian company) or an authorized representative (in case of foreign
company) from the drop drop-down values if the applicant is company. |
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| DSC | Ensure the eForm is digitally signed by the same person who is giving the declaration and is authorized by board resolution to sign the eForm. | |||
| Director identification number of the director; or DIN or PAN of the manager or CEO or CFO or authorized representative;
or Membership number of the Company Secretary |
|
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| To be digitally signed by trustee or charge holder or ARC or assignee or any other person | DSC |
Signature field 4 is enabled only in case of rectification of charges signed by any other person. |
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| PAN | Enter a valid income tax PAN of the trustee of debenture holder, charge holder, ARC or assignee or any other person. It is mandatory to enter designation if eForm is signed by any other person. | |||
| Attachments |
Certified true copy of resolution authorizing the issue of the debenture series is a mandatory in case of creation of charge. Instrument containing details of the charge created or modified is mandatory in all cases. Order of the Central Government is mandatory in case eForm is being filed for rectification of charges. Any other information can be provided as an optional attachment(s). |
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Common Instructions to fill e-Form
| Buttons | Particulars |
| Pre-Fill | The Pre-fill button can appear more than once in an eForm. The button appears next to a field that can be automatically filled using the MCA database.
Click this button to populate the field. Note: You are required to be connected to the Internet to use the Pre-fill functionality. |
| Attach | Click this document to browse and select a document that needs to be attached to the eForm. All the attachments should be scanned in pdf format. You have to click the attach button corresponding to the document you are making an attachment.
In case you wish to attach any other document, please click the optional attach button. |
| Check Form | 1. Click the Check Form button after, filling the eForm. System performs form level validation like checking if all mandatory fields are filled. System displays the errors and provides you an opportunity to correct errors.
2. Correct the highlighted errors. 3. Click the Check Form button again and system will perform form level validation once again. On successful validations, a message is displayed “Form level pre scrutiny is successful”. Note: The Check Form functionality does not require Internet connectivity. |
| Modify | The Modify button is enabled, after you have checked the eForm using the Check Form button.
To make changes to the filled and checked form: 1. Click the Modify button. 2. Make the changes to the filled eForm. 3. Click the Check Form button to check the eForm again. |
| Pre scrutiny | 1. After checking the eForm, click the Pre scrutiny button. System performs some checks and displays errors, if any.
2. Correct the errors. 3. Click the Pre scrutiny button again. If there are no errors, a message is displayed “No errors found”. The Pre scrutiny functionality requires Internet Connectivity. |
| Submit | This button is disabled at present. |
| Country code | Enter the country code. Refer Annexure A – ISO Country Codes. |
Part III – Important Points for Successful Submission of e-Form CHG-9
Fee Rules
| S. No | Purpose of the form | Normal Fee |
Addit-ional Fee (Delay Fee) |
Logic for Additional Fees | Logic for ad valorem | ||
| Event Date | Time limit (days) for filing | Event Date | Time limit (days) for filing |
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| 1. | Creation of new charge/Modifica tion of charge | The Companies (Registration of offices and Fee) Rules, 2014
|
Date of Creation/ Modifi-cation of Charge on or after 2nd November 2018. | 30 Days (Refer
Part B below) |
-Date of Creation/ Modi-fication of Charge [appl-icable only if date of creation/ modifi-cation of charge is on or after 02 November 2018. | 60 days (Refer part B below) | |
| 2. | Creation of new charge/ Modification of charge | The Companies (Registration of offices and Fee) Rules, 2014 | Date of Creation/ Modif-ication of Charge prior to 2nd November 2018.
|
30 Days (Refer Part A below) | #N/A | #N/A | |
| 3. | Rectification of existing charge | The Companies (Registration of offices and Fee) Rules, 2014 | #N/A | #N/A | #N/A | #N/A | |
Normal fee
In case of Indian company having share capital
| Nominal Share Capital | Fee applicable |
| Less than 1,00,000 | Rupees 200 |
| 1,00,000 to 4,99,999 | Rupees 300 |
| 5,00,000 to 24,99,999 | Rupees 400 |
| 25,00,000 to 99,99,999 | Rupees 500 |
| 1,00,00,000 or more | Rupees 600 |
In case of Indian company not having share capital
Rupees 200
In case of foreign company
Rupees 6,000
Additional fees
A. Charges created or modified before 02.11.2018, and allowed to be filed within a period of 300 days of such creation or six months from 02.11.2018 (i.e. 1st May 2019), whichever is later:
| Period of delays | Fee applicable |
| 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 |
B. Charges created or modified on or after 02.11.2018
a) The following additional fees or advalorem fees, as the case may be, shall be payable up to 31st July, 2019, by all companies:-
| Period of delay | Small Companies and One Person Company | Other than Small Companies and One Person Company |
| Up to 30 days | 3 times normal fee | 6 times normal fee |
| More than 30 days and up to 90 days | 3 times of normal fees plus an ad valorem fee of 0.025 per cent. of the amount secured by the charge, subject to the maximum of rupees one lakh. | 6 times pf normal fees, plus an ad valorem fee of 0.05 per cent. of the amount secured by the charge, subject to the maximum of rupees five lakhs. |
Processing Type
The form will be processed in be processed in Non STP mode.
SRN Generation
On successful submission of the eForm CHG-9, SRN will be generated and shown to the user which will be used for future correspondence with MCA.
Challan Generation
On successful submission of the eForm CHG-9, Challan will be generated depicting the details of the fees paid by the user to the Ministry. It is the acknowledgement to the user that the eForm has been filed.
When an eForm is registered by the authority concerned, an acknowledgement of the same with related documents, if any, is sent to the user in the form of an email to the email id of the company/charge holder/trustee of debenture holder/any other interested person.
Certificate
Certificate of registration of charge and certificate of registration for modification of charge are generated and sent to the user as an attachment to the email.
Annexure A
List of ISO Country Codes
| Country Name | Country Code |
Country Name | Country Code |
| AFGHANISTAN | AF | LIBERIA | LR |
| ÅLAND ISLANDS | AX | LIBYAN ARAB JAMAHIRIYA | LY |
| ALBANIA | AL | LIECHTENSTEIN | LI |
| ALGERIA | DZ | LITHUANIA | LT |
| AMERICAN SAMOA | AS | LUXEMBOURG | LU |
| ANDORRA | AD | MACAO | MO |
| ANGOLA | AO | MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF | MK |
| ANGUILLA | AI | MADAGASCAR | MG |
| ANTARCTICA | AQ | MALAWI | MW |
| ANTIGUA AND BARBUDA | AG | MALAYSIA | MY |
| ARGENTINA | AR | MALDIVES | MV |
| ARMENIA | AM | MALI | ML |
| ARUBA | AW | MALTA | MT |
| AUSTRALIA | AU | MARSHALL ISLANDS | MH |
| AUSTRIA | AT | MARTINIQUE | MQ |
| AZERBAIJAN | AZ | MAURITANIA | MR |
| BAHAMAS | BS | MAURITIUS | MU |
| BAHRAIN | BH | MAYOTTE | YT |
| BANGLADESH | BD | MEXICO | MX |
| BARBADOS | BB | MICRONESIA, FEDERATED
STATES OF |
FM |
| BELARUS | BY | MOLDOVA, REPUBLIC OF | MD |
| BELGIUM | BE | MONACO | MC |
| BELIZE | BZ | MONGOLIA | MN |
| BENIN | BJ | MONTENEGRO | ME |
| BERMUDA | BM | MONTSERRAT | MS |
| BHUTAN | BT | MOROCCO | MA |
| BOLIVIA | BO | MOZAMBIQUE | MZ |
| BOSNIA AND HERZEGOVINA | BA | MYANMAR | MM |
| BOTSWANA | BW | NAMIBIA | NA |
| BOUVET ISLAND | BV | NAURU | NR |
| BRAZIL | BR | NEPAL | NP |
| BRITISH INDIAN OCEAN TERRITORY | IO | NETHERLANDS | NL |
| BRUNEI DARUSSALAM | BN | NETHERLANDS ANTILLES | AN |
| BULGARIA | BG | NEW CALEDONIA | NC |
| BURKINA FASO | BF | NEW ZEALAND | NZ |
| BURUNDI | BI | NICARAGUA | NI |
| CAMBODIA | KH | NIGER | NE |
| CAMEROON | CM | NIGERIA | NG |
| CANADA | CA | NIUE | NU |
| CAPE VERDE | CV | NORFOLK ISLAND | NF |
| CAYMAN ISLANDS | KY | NORTHERN MARIANA ISLANDS | MP |
| CENTRAL AFRICAN REPUBLIC | CF | NORWAY | NO |
| CHAD | TD | OMAN | OM |
| CHILE | CL | PAKISTAN | PK |
| CHINA | CN | PALAU | PW |
| CHRISTMAS ISLAND | CX | PALESTINIAN TERRITORY, OCCUPIED | PS |
| COCOS (KEELING) ISLANDS | CC | PANAMA | PA |
| COLOMBIA | CO | PAPUA NEW GUINEA | PG |
| COMOROS | KM | PARAGUAY | PY |
| CONGO | CG | PERU | PE |
| CONGO, THE DEMOCRATIC REPUBLIC OF THE | CD | PHILIPPINES | PH |
| COOK ISLANDS | CK | PITCAIRN | PN |
| COSTA RICA | CR | POLAND | PL |
| COTE D’IVOIRE | CI | PORTUGAL | PT |
| CROATIA | HR | PUERTO RICO | PR |
| CUBA | CU | QATAR | QA |
| CYPRUS | CY | REUNION | RE |
| CZECH REPUBLIC | CZ | ROMANIA | RO |
| DENMARK | DK | RUSSIAN FEDERATION | RU |
| DJIBOUTI | DJ | RWANDA | RW |
| DOMINICA | DM | SAINT BARTHELEMY | BL |
| DOMINICAN REPUBLIC | DO | SAINT HELENA | SH |
| ECUADOR | EC | SAINT KITTS AND NEVIS | KN |
| EGYPT | EG | SAINT LUCIA | LC |
| EL SALVADOR | SV | SAINT MARTIN | MF |
| EQUATORIAL GUINEA | GQ | SAINT PIERRE AND MIQUELON | PM |
| ERITREA | ER | SAINT VINCENT AND THE GRENADINES | VC |
| ESTONIA | EE | SAMOA | WS |
| ETHIOPIA | ET | SAN MARINO | SM |
| FALKLAND ISLANDS
(MALVINAS) |
FK | SAO TOME AND PRINCIPE | ST |
| FAROE ISLANDS | FO | SAUDI ARABIA | SA |
| FIJI | FJ | SENEGAL | SN |
| FINLAND | FI | SERBIA | RS |
| FRANCE | FR | SEYCHELLES | SC |
| FRENCH GUIANA | GF | SIERRA LEONE | SL |
| FRENCH POLYNESIA | PF | SINGAPORE | SG |
| FRENCH SOUTHERN
TERRITORIES |
TF | SLOVAKIA | SK |
| GABON | GA | SLOVENIA | SI |
| GAMBIA | GM | SOLOMON ISLANDS | SB |
| GEORGIA | GE | SOMALIA | SO |
| GERMANY | DE | SOUTH AFRICA | ZA |
| GHANA | GH | SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS | GS |
| GIBRALTAR | GI | SPAIN | ES |
| GREECE | GR | SRI LANKA | LK |
| GREENLAND | GL | SUDAN | SD |
| GRENADA | GD | SURINAME | SR |
| GUADELOUPE | GP | SVALBARD AND JAN MAYEN | SJ |
| GUAM | GU | SWAZILAND | SZ |
| GUATEMALA | GT | SWEDEN | SE |
| GUERNSEY | GG | SWITZERLAND | CH |
| GUINEA | GN | SYRIAN ARAB REPUBLIC | SY |
| GUINEA-BISSAU | GW | TAIWAN, PROVINCE OF CHINA | TW |
| GUYANA | GY | TAJIKISTAN | TJ |
| HAITI | HT | TANZANIA, UNITED REPUBLIC OF | TZ |
| HEARD ISLAND AND MCDONALD
ISLANDS |
HM | THAILAND | TH |
| HOLY SEE (VATICAN CITY STATE) | VA | TIMOR-LESTE | TL |
| HONDURAS | HN | TOGO | TG |
| HONG KONG | HK | TOKELAU | TK |
| HUNGARY | HU | TONGA | TO |
| ICELAND | IS | TRINIDAD AND TOBAGO | TT |
| INDIA | IN | TUNISIA | TN |
| INDONESIA | ID | TURKEY | TR |
| IRAN, ISLAMIC REPUBLIC OF | IR | TURKMENISTAN | TM |
| IRAQ | IQ | TURKS AND CAICOS ISLANDS | TC |
| IRELAND | IE | TUVALU | TV |
| ISLE OF MAN | IM | UGANDA | UG |
| ISRAEL | IL | UKRAINE | UA |
| ITALY | IT | UNITED ARAB EMIRATES | AE |
| JAMAICA | JM | UNITED KINGDOM | GB |
| JAPAN | JP | UNITED STATES | US |
| JERSEY | JE | UNITED STATES MINOR OUTLYING ISLANDS | UM |
| JORDAN | JO | URUGUAY | UY |
| KAZAKHSTAN | KZ | UZBEKISTAN | UZ |
| KENYA | KE | VANUATU | VU |
| KIRIBATI | KI | VENEZUELA, BOLIVARIAN REPUBLIC OF | VE |
| KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF | KP | VIET NAM | VN |
| KOREA, REPUBLIC OF | KR | VIRGIN ISLANDS, BRITISH | VG |
| KUWAIT | KW | VIRGIN ISLANDS, U.S. | VI |
| KYRGYZSTAN | KG | WALLIS AND FUTUNA | WF |
| LAO PEOPLE’S DEMOCRATIC REPUBLIC | LA | WESTERN SAHARA | EH |
| LATVIA | LV | YEMEN | YE |
| LEBANON | LB | ZAMBIA | ZM |
| LESOTHO | LS | ZIMBABWE | ZW |
Annexure B
1. Use any navigational/mapping device to obtain the latitude and longitude corresponding to the desired location
2. Enter the location coordinates in the following format in the form e.g.
*Latitude -73.681633
*Longitude 55.951326
