General Circular No.42/2012 , Dated: 21.12.2012
Ministry of Corporate Affairs, Government of India
Subject: Filing of Form 68 for rectification of mistakes in Form 1, Form 1A and Form 44-regarding.Online GST Certification Course by TaxGuru & MSME- Click here to Join
Rule 20G(1) of Companies (Central Government’s) General Rules and Forms (Second Amendment), 2010 allows for filing of an application for rectification of mistakes made while filing Form No.1, Form No.lA and Form No.44 electronically, on the Ministry’s website. Such applications are to be made to the Registrar of companies in Form No.68 and are required to be accompanied by a fee of Rs.1000 in case of Forms No.1, Form 1A and Rs.10000 for Form 44. Rule 20G(2) permits filing of an application in Form No.68 to be filed with the Registrar within a period of three hundred and sixty five days from the date of approval of the aforesaid forms by the Registrar concerned.
2. Requests have been received from time to time by this Ministry to extend the facilities for rectification of mistakes as above companies incorporated prior to the year 2009 and to other companies which could not avail of this facility earlier. After due consideration it has been decided to allow such companies to rectify mistakes in Forms 1, 1A and 44 by filing Form 68 on payment of fee stipulated above.
3. Form 68 (electronic mode) may be filed for rectification of mistakes in the forms referred above within a period of 180 days from the effective date.
4. This circular is effective from 23/12/2012.