Sunaina Jain (Job) (92 Points)
21 November 2014Can anyone suggest me since when a co. is required to keep records of charge in CHG-7.?
Do the co. have to maintain records of only all those charges which are currently displayed in Index of Charges on MCA Portal??
Or do the co. have to keep records of all the charges since it is required to maintain register of charges even though some them are satisfied and some still continuing in nature??
Thank in Advance.
P C Agrawal
(Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad)
(8229 Points)
Replied 21 November 2014
Rule 10(2) of Companies (Registration of Charges) Rules 2014 reads as under:
"The entries in the register of charges maintained by the company shall be made forthwith after the creation, modification or satisfaction of charge, as the case may be."
This rule has come into force from 1.4.2014. Hence it can be concluded that entry in CHG.7 is to be made for all charges created/modified/satisfied on or after 1.4.2014.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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