1. Forms A, B, E should be signed by all the partners (including the retiring partner). Forms C and D by any one partner and Form F by partner attaining the age of majority. All the forms have to be signed before Notary/Magistrate. The Marathi Translation which is required to be filed at the time of registration of firm is required to be certified by Chartered Accountant, Advocate or Notary. Marathi Translation should not be in the form of using English words in Marathi Script. For example, construction should not be written in Marathi as कन्स्ट्रक्षन but बांधकाम. It should be the proper translation into Marathi of English Partnership Deed.

2. In cases of retirement, Form E should be signed by both Incoming and Outgoing Partner/s or two separate E forms duly signed each for admission and retirement respectively are required to be submitted along with the Instrument of Partnership and Retirement Deed.

3. Fees include copying charges, where applicable.

4. The above rates have been revised and applicable w.e.f. 12th February, 2014.

Some important tips to be remembered to avoid objections from Registrar of Firms in respect of forms filed.

1. Stamp paper must be in the name of firm or partners.

2. If change in constitution is simultaneous with change in address, both Forms E and B or D are required to be filed. Even if the changed address is mentioned in partnership deed, it cannot be considered as notice of change unless Form B or D is filed.

3. Change in Karta of HUF is required to be intimated to ROF. If the change of Karta is due to the death of Karta, then the change can be intimated by filing Form 'E' within 90 days along with copy of Death Certificate of Karta duly attested. No Supplementary deed is required.

4. Date of filing of documents must be within one month of such notarisation.

5. Always check date of stamp paper, date of execution of deed and effective date of partnership deed.

6. In case of change in name and also the change in address of the lady partner if occurs on account of marriage then Form 'D' is required to be filed within 90 days along with attested copy of Marriage Certificate which should necessarily contain changed name and address both. No Supplementary deed is required.

7. Always match the particulars in the deed with the information being filled in the form and compare it with last entry on record.

8. Ensure that the seal of Notary is put with Red ink and initials of Notary on all pages of the document or form, which is notarised. Do not forget to obtain Name and Address stamp of the Notary on the notarised document or form, along with serial number in the Notary Register of the document being notarised.

9. In case of rectification application filed under section 64, requesting correction of error on account of spelling mistake or omission of any submission, etc. signature of all existing partners is necessary on the said application. However, letter of authority to appear before the Registrar of Firms for personal hearing can be signed by any one of the existing partners.

10. After a personal hearing, you are required now to make an application in writing to obtain a copy of order which states the amount of fine payable on account of delayed submissions. After you receive the said order, you can pay fine and then receive entry on record on a stamp paper of ₹ 10/- supplied by you along with the submissions.

11. In case of Partnership Firm of Chartered Accountants, Partnership Deed of the said firm has to be attested by a Chartered Accountant other than the partner of the said firm.

12. The stamp paper which is used for execution of Deed of Partnership should be dated within 6 months of the date of issue of such stamp paper. This provision is effective from 1-12-1989.

13. With effect from 31-8-2005, in case of a firm as per the object clause of the Partnership Deed, if a specific permission or registration or any legal compliance is required, to commence or do any business by the firm and if any document as a proof of such permission or registration or compliance is not available at the time of registration of firm to be submitted to the Registrar, then a declaration in the form of Affidavit is required on the stamp paper of ₹ 100/- duly notarised, signed by all partners is required to be submitted in original along with Form A. (e.g., IEC Number in case of Import/Export Business or Liquor Licence in case of Wine Shop).

14. As per the circular issued by Registrar of Firms dated 20-1-2007, it is necessary to give an authority to a person who is going to represent the firm either to collect any document or to discuss any issue related to objection raised by the Registrar. Send the same duly signed by all the partners to the Registrar along with the other submissions.

15. As per circular dated 4-2-2010 it was necessary that affidavit for early scrutiny to be signed by all partners. It was noticed that some partners with their signatures file such affidavit and get the changes recorded which was thereafter challenged by some other partners. This facility has been withdrawn after inspection in January 2012 vide report dated 13-3-2012 and letter to that effect issued on 20-3-2012 by Government of Maharashtra as it was noticed that this facility is being misused to take up the matter out of turn and resulting piling up of other papers

Recent changes in procedure for Registration of Firms.

W.E.F. 20th February, 2013 a firm can be registered only online by way of following certain procedure. Refer website of Registrar Of Firms Maharashtra, where general instructions to fill up Form “A” for New Registration have been mentioned. It is necessary to note that subsequent changes, if any, in case of firms registered online are supposed to be intimated only online by way of uploading Forms B, C, D, E or F as the case may be within prescribed time. Non-filing of any forms in time (A to F) shall attract penalty as applicable. (rof.maharashtra.gov.in)

Registration status of firms registered online shall be checked periodically online only. Personal visits to ROF office to inquire are time consuming. Please use user ID/ password created to upload the concerned form to check present status. Always use ledger paper (green paper) to take printouts of forms submitted online and also for execution of Partnership Deed. If the printout of the forms submitted online is running into more than one page (back to back) take signatures of all signatories to that form on all pages. This instruction should be followed particularly in case of Form A filed online which consists of four to five pages.

Important Court Decision

Maharashtra State Amendment to Indian Partnership Act, 1932 (Maharashtra Act, 29 of 1984, S. 14) came into force w.e.f. 1985. By this amendment, a time limit was laid down within which Registration and subsequent changes were to be intimated to the Registrar. A new section 69A was inserted providing for levy of penalty in case of delay in furnishing the forms required by u/ss. 60 to 63 of the Act. (Refer chart for time limits). In case of M/s. Adamji Lookmanji & Co. Registrar of Firms levied penalty for non-intimation of changes in partnership in time limits (which has been prescribed w.e.f. 1-1-1985) for changes that took place prior to 1-1-1985.

The penalty was challenged by M/s. Adamji Lookmanji & Co. since there was no prescribed time or clauses of penalty prior to 1-1-1985.

The petition was allowed and it was held in M/s. Adamji Lookmanji & Co. & Ors. vs. State of Maharashtra & Anr., that the demand of such penalty in respect of changes effected prior to 1-1-1985 is without the authority of law. Any change or alteration if made in terms of sections 60, 61, 62 or 63, prior to the Amendment by Maharashtra Act 29 of 1984 will be governed by the provisions of law as they stood before the amendment. Even in respect of such change if a party applies for effecting the change or alterations after the Amendment Act has come into force, considering the language and perusing the ambit of section 69, it will be governed by the law before the Amendment. It is only change or alteration after the amendment which will be governed by the amended provisions. The above demand is therefore illegal, bad and without jurisdiction. The respondents at the highest can consider and/or impose penalty in respect of changes which took place after 1-1-1985.