eForm CHG-1- Application for registration of creation, modification of charge (other than those related to debentures including particulars of modification of charge by Asset Reconstruction Company in terms of Securitization and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFAESI)
Part I – Law(s) Governing the eForm CHG-1
Section and Rule Number(s)
e-Form CHG-1 is required to be filed pursuant to Section 77, 78 and 79 and Section 384 and Rule 3 of the Companies Rules, 2014 which are reproduced for your reference: 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
All the companies are required to file particulars for registration of charges created or modified within specified period to concerned Registrar of Companies. The charge can be created on various types of assets situated in or outside India and may be created in favor of lenders such as Banks or financial institutions. Every charge that is created or modified by the company is required to be filed in eForm CHG-1 to concerned RoC in case of Indian Company and RoC, Delhi in case of a foreign company.
eForm Number as per Companies Act, 1956
Form 8 of the Companies Act, 1956.
Part II – Instructions to fill the eForm
Specific Instructions to fill the eForm CHG-1 at Field Level
Instructions to fill the eForm 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-1 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 of the company. | 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). You may find CIN/ FCRN by entering existing registration number or name of the company in the ‘Find CIN’ service available under the menu MCA services on the MCA website. |
| 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. |
||
| 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 or modification of charge. |
| (b) | Charge ID of the charge to be modified | In case the eForm is to be filed for modification of charge, enter the charge identification number allotted at the time of registration of the charge.
Please note that charge ID entered for modification should be open charge ID and not satisfied. |
|
| 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. |
|
| 5 | (a) | Date of the instrument creating or modifying the charge | Field no 5 is for creation or modification only.
In case of creation of charge, enter the date of creation of charge. In case of modification of charge, enter the date of modification of charge. |
| (b) | Nature, description and brief particulars of the instrument(s) creating or modifying the charge | In case of creation or modification of charge, enter the nature of the charge, a brief description of the instrument along with its particulars. | |
| (c) | Whether charge is created or modified outside India | Select the option whether charge is created or modified outside India.
In case the charge is created out of India and comprises solely of property situated outside India, then it shall be registered within 30 days of its creation and not from the date on which instrument creating the charge is received in India. |
|
| 6 | (a) | Whether charge is modified in favor of asset reconstruction company (ARC) or assignee | In case of modification of charge, select whether or not the charge is modified in favor of asset reconstruction company (ARC) or assignee. |
| (b) | Whether charge holder is authorized to assign the charge as per the charge agreement | In case of modification of charge if the charge has been modified in favor of ARC or assignee then select whether or not the charge holder is authorized to assign the charge as per the charge agreement. | |
| 7 | (a) & (b) | Type of charge.
If others, specify |
Select one or more option for the type of charge.
If option ‘Others’ is selected, then specify the details for the same. |
| 8 | (a) to (d) | Whether consortium finance is involved Whether joint charge is involved Number of charge holder(s) Whether charges rank pari passu Ranks of the charge holder(s) | Select whether consortium finance (i.e. If there are more than one charge holders) is applicable or not and specify the name of the lead banker if consortium finance is applicable.
Select whether joint charge is applicable or not. Enter the total number of charge holders. Enter ‘Yes’ or ‘No’ If ‘Yes’ is selected above, enter the rank of charge holders |
| 9 | Particulars of the charge holder……. Whether charge holder is having a valid Income Tax PAN | Enter the details of the charge holder. In case charge is modified in favor of ARC or assignee, enter the details of ARC or assignee.
In case of consortium finance and/ or joint charge, enter details of the lead charge holder only and provide the details of the other charge holder(s) as an attachment. Select the category of the charge holder from the options given. If option ‘Others’ is selected, then specify the details for the same. 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:
Please enter the complete address in case the displayed address is incomplete. Further, in case the displayed address is not correct or address other than the registered office address of the charge holder is to be entered, then you can edit the address as displayed on pre-fill. If the charge holder is other than an Indian company, enter its name, address and email ID (CIN is not a mandatory field). Select ‘Yes’ or ‘No’ Enter PAN number if ‘Yes’ selected above |
|
| 10 | (a) to (c) | Amount secured by the charge and in words
In case amount secured by the charge is in foreign currency, mention details |
Enter the total amount secured by the charge. In case the amount is in foreign currency, enter its rupee equivalent and mention details of the foreign currency. System shall automatically display the amount in words based on the amount entered by the user. |
| 11 | Brief particulars of the principal terms and conditions and 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. |
|
| 13 | Short particulars of the property or asset(s) charged (including complete address and 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 |
|
| 14 | Description of the document by which the company acquired the title | Enter the number of title documents deposited by customer. Based on the number entered here, the table to enter the details of the document will be populated subject to maximum of 10. In case details for more than 10 documents are to be provided, furnish complete particulars under optional attachment. | |
| 15 | Whether any of the property or interest therein under reference is not registered in the name of the company | Select ‘Yes’ or ‘No’
If ‘Yes’ is selected, enter ‘name of the person in whose name it is registered’ |
|
| 16 | Date of creation/last modification prior to the present modification
|
This field is applicable only for modification and shall be prefilled based on SRN of the eForm for which modification is being filed. | |
| 17 | Particulars of the present modification … | Enter the particulars of the present modification. This field is applicable only in case of modification of charge.
Ensure that correct particulars are entered as the same shall be displayed in the certificate of modification. |
|
| Declaration | I am authorized by the Board of Directors……… | 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. |
|
| 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. | |
| 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 | ·In case the person digitally signing the eForm is a Director – Enter the approved DIN.
·In case the person digitally signing the eForm is Manager/ CEO/CFO or authorized representative- Enter approved DIN or valid income-tax PAN. ·In case the person digitally signing the eForm is Company Secretary – Enter valid membership number. |
||
| To be digitally signed by | DSC |
|
|
| PAN | Enter a valid income tax PAN of the charge holder, ARC or assignee or any other person. It is mandatory to enter designation if eForm is signed by any other person. | ||
| Attachments |
Any other information can be provided as an optional attachment(s). |
||
Common Instructions to fill eForm
| 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
Fee Rules
| S. No | Purpose of the form | Normal Fee | Addit-ional Fee (Delay Fee) | Logic for Additional Fees | Logic for Ad-valorem fees | ||
| Event Date | Time limit (days) for filing | Event Date | Time limit (days) for filing |
||||
| 1. | Creation of new charge /Modification 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 /Modific ation of Charge[ applicab le only if date of creation/ modifica tion of charge is on or after 02 Novemb er 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 | |
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 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 |
b) the following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019:-
| 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 auto approved (STP)in case the eForm is signed by the company and charge holder and processed by the office of Registrar of Companies in case form is filed by Charge holder beyond 30 days of charge creation or modifiction (Non STP).
SRN Generation
On successful submission of the eForm CHG-1, 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-1, 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/any other interested person.
Certificate
Certificate of registration of charge and certificate of registration for modification of charge are generated consequent upon approval in case of creation or modification of charges 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 |
| 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 |
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
I am trying to file form CHG-1 for the last two days but its show the following error i.e. Director/ manager/ company secretary/ CEO/ CFO/ of the company filed for cessation