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Form GNL-4

Updated on :  

08 min read.

Companies should file form GNL-4 as per Rule 10 of the Companies (Registration Offices and Fees) Rules, 2014 (‘Rules’). Rule 10 provides that where the Registrar of Companies (ROC) requires any further information or documents upon examination of any form, application or document filed by the company, it must submit the additional documents or information to the ROC within the prescribed time limit.

Rule 10(7) of the Rules provides that a company must submit further or additional information or documents with the ROC regarding any e-form, application or document in form GNL-4.

Rule 10 of the Companies (Registration Offices and Fees) Rules

Rule 10 of the Companies (Registration Offices and Fees) Rules state that the ROC will examine every application, e-form or document that a company is required or authorised to deliver or file under the Companies Act, 2013 and its rules. The ROC will examine the applications, e-forms or documents for the purpose of its registration, approval, rectification or taking them on record.

The ROC will decide on the application, documents or e-form within 30 days from the date of its filing. However, the ROC can examine the documents or e-forms identified as informative and filed under Straight Through Process (STP) at any time upon receipt of any complaint or information from any source after its filing.

Where the ROC, upon examination of application, document or e-form, finds it to be incomplete/defective or finds it necessary to call for further information, it will intimate by an email to the company that has filed such document, e-form or application regarding such information called for, incompleteness or defects. The ROC shall direct the company in the email to furnish such information, rectify incompleteness or defects or re-submit such e-form, document or application within 15 days.

In case the company does not provide the required further information, furnishes partial information, does not rectify defects or incompleteness within 15 days, the ROC will either treat the application, document or e-form as invalid or reject it and inform the company of such rejection.

Where the ROC records any document as invalid, the company can rectify the document only by filing a fresh document along with the payment of fee and additional fee at the time of fresh filing of the document.

The company must file the further information or documents called for by the ROC regarding an application, e-form or document with the Ministry of Corporate Affairs (MCA) in form GNL-4 as an addendum.

Purpose of Form GNL-4

In certain cases, ROC may require the company to provide some clarifications or additional documents supporting the details and forms filed by the company. The company must submit such additional documents via form GNL-4.

Form GNL-4 is also filed in the case where the stamp duty paid through the MCA21 system by the company regarding any document is not correct, and it needs to pay a differential payment of stamp duty. In such cases, the company will have to pay the differential (additional) stamp duty through the MCA21 system and then file e-form GNL-4 (Addendum) mentioning the SRN of such payment.

Contents of Form GNL-4

  • Service request number (SRN) of the relevant form.
  • Date of SRN.
  • Corporate identity number (ClN).
  • Name, address and email of the company.
  • Details of defects pointed out or further information called by the ROC.
  • Details of rectification of the defects or further information furnished.
  • SRN of additional (differential) stamp duty payment.
  • Details of additional (differential) stamp duty.
  • Attachment of documents.
  • Verification and digital signature of the  Director or Manager or Managing Director or CFO or CEO or Company Secretary.
  • Certification by Chartered Accountant, Company Secretary or Cost Accountant in whole-time practice.

Filing Form GNL-4

The following is the process for filing form GNL-4

  • Download the form GNL-4 from the MCA website found under the heading ‘Addendum Form’.
  • Enter the relevant details on the downloaded form GNL-4.
  • Attach the relevant documents.
  • Ensure the e-form is digitally signed by a practising Company Secretary, Chartered Accountant or Cost Accountant. 
  • After thorough proofreading, click on the ‘Submit’ button.
  • Upon submitting the e-form GNL-4, it will be linked to the main form in Non-STP mode.
  • Upon processing the e-form GNL-4, the details will be saved with MCA.
  • When the ROC registers the e-form, it will send an acknowledgement of the same to the company’s email.
  • Once the email of approval is received, filing e-form GNL-4 is complete.

Disclaimer: The materials provided herein are solely for information purposes. No attorney-client relationship is created when you access or use the site or the materials. The information presented on this site does not constitute legal or professional advice and should not be relied upon for such purposes or used as a substitute for legal advice from an attorney licensed in your state.

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