Partnership Firms – Procedures (Maharashtra)
Sr. |
Subject |
Form No. |
Time Limit |
Sec. |
Enclosures |
Filing Fees ₹ |
Other Charges |
Penalties |
Documents and Stamp Duty Amt. |
Sec. |
Amt. |
1. |
Appeal against refusal by Registrar to register the firm under a
particular name |
Plain paper |
30 Days |
58(4) |
- Copy of order appealed against
- Copy of receipt
|
1600 |
- |
- |
- |
- |
2. |
Registration |
A |
1 Year |
58(1) & (1A) |
- Forwarding letter with ₹ 5 court fee stamp
- ₹ 10 Non-judicial stamp paper
- Copy of partnership deed certified by CA/HC Advocate/any other
officer
- Marathi translation of Partnership deed duly certified by CA or
Advocate
|
1500 |
100 |
59A-1 |
₹ 100/- year or part thereof |
Instrument of Partnership w.e.f. 24-4-2015
- ₹ 500 for no share of contribution or share contribution in cash
up to ₹ 50,000 and
- Where such share contribution brought in by way
of cash is in excess of ₹ 50,000 then Rs. 500/- plus one per cent of
the amount of share contribution in excess of ₹ 50,000 subject to a
maximum of ₹ 15,000
- For share of contribution brought in by way of property
(excluding cash, – same duty will be leviable as on conveyance on
the market value of the property)
|
3. |
Change in principal place/nature of business/firm name |
B |
90 days |
60(1) |
As per enclosures 1 & 2 mentioned under Sr. No. 2 |
1000 |
200 |
69A |
Up to ₹ 10/day |
With effect from 24-4-2015, Supplementary Deed on the Stamp Paper of
₹ 500/- is required to be executed stating the facts as mentioned in
Form B as concrete evidence. An ttested copy of such deed is required to
be submitted along with the notarised Form B.
Proof for date of change like certified copy of possession letter, Sale
Deed, Leave License Agreement or copy of Supplementary Deed |
4. |
Opening and closing of branches |
C |
90 days |
61 |
As per enclosures 1 & 2 mentioned under Sr. No. 2 |
1000 |
200 |
69A |
Up to ₹ 10/day |
With effect from 24-4-2015, Supplementary Deed on the Stamp Paper of
₹ 500/- is required to be executed stating the facts as mentioned in
Form C as concrete evidence. An attested copy of such deed is required
to be submitted along with the notarised Form C.
Proof for date of change like certified copy of possession letter, Sale
Deed, Leave License Agreement or copy of Supplementary Deed |
5. |
Change in the Name and Address of the Partner |
D |
90 days |
62 |
As per enclosures 1 & 2 mentioned under Sr. No. 2 |
1000 |
200 |
69A |
Up to ₹ 10/day |
With effect from 24-4-2015, Supplementary Deed on the Stamp Paper of
₹ 500/- is required to be executed stating the facts as mentioned in
Form D as concrete evidence. An attested copy of such deed is required
to be submitted along with the notarised Form D. |
6. |
Change in Constitution – Admission/Retirement/ Dissolution/Death of
Partner |
E |
90 days |
63 |
As per enclosures 1 & 2 mentioned under Sr. No. 2 |
1000 |
200 |
69A |
Up to ₹ 10/day |
- Instrument of Partnership on re-constitution of the firm: Stamp
duty as under Sr. No. 1 or 2
- Instrument of Dissolution/Retirement
- Where immovable property is given to a partner other than the
partner who brought in that property stamp duty will be leviable as
on conveyance on the market value subject to a minimum of ₹ 100.
- Any other case – ₹ 500 w.e.f. 24-4-2015
|
7. |
Minor attaining majority and elects to become/not to become a
Partner |
F |
90 days |
63(2) |
1. As per enclosures 1 & 2 mentioned under Sr. No. 2
2.. Copy of Advertisement published in one vernacular local newspaper |
1000 |
200 |
69A |
Up to ₹ 10/day |
In case he elects to become partner and brings in share contribution
same as Sr. No. 2. In case he does not become partner same as Sr. No. 6 |
8. |
Change in Profit/Salary/Interest |
- |
- |
- |
Not required to be submitted to ROF |
- |
- |
- |
- |
Supplementary Deed ` 500 W.e.f. 24-4-2015 |
9. |
Rectification of Mistakes |
- |
- |
64(2) |
An application for certification with enclosure 2 mentioned under
Sr. No. 2 |
1000 |
200 |
- |
- |
Documentary proof of Rectification |
10. |
Inspection of Register |
- |
- |
66(1) |
1. An application for Inspection
2. Copy of Receipt |
100 |
- |
- |
- |
- |
11. |
Inspection of documents |
- |
- |
66(2) |
1. An application for Inspection
2. Copy of Receipt |
100 |
- |
- |
- |
- |
12. |
Certified copy |
- |
- |
67 |
1. An application for certified copy
2. Non-judicial Stamp Paper
of ₹ 10/- |
₹ 100 per 100
words or
part
thereof |
- |
- |
- |
- |
13. |
Intentional furnishing inaccurate/false particulars |
- |
- |
- |
- |
- |
- |
70 |
Fine/
imprisonment
for a
term which
may extend
one year
or both |
- |
- 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 must 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. 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.
- Fees include copying charges, where applicable.
- The above rates have been revised and applicable w.e.f. 12th February 2014.
Tips to avoid objections from Registrar of Firms (ROF) in respect of
forms filed.
- Stamp paper must be in the name of firm or partners.
- 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.
- 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.
- Date of filing of documents must be within one month of such
notarisation.
- Always check date of stamp paper, date of execution of deed and
effective date of partnership deed.
- In respect of change of name and address of a partner due to her
marriage, Form D should be filed in 90 days. The submission should include
attested copy of marriage certificate containing changed name and address. A
Supplementary deed is not necessary.
- Always match the deed with the information being filled in the form and
compare it with last entry on record.
- 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.
- 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.
- 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
because 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.
- In case of Partnership Firm of Chartered Accountants, Partnership Deed
of the said firm must be attested by a Chartered Accountant other than the
partner of the said firm.
- 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. (w.e.f. 1-12-1989).
- The object Clause of certain firms may state that specific permission /
registration / legal compliance is required to do any business. In case such
permission etc. is not available at the time of registration of firm, then a
notarised declaration in the form of Affidavit is required on the stamp
paper of ₹100/-, 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).
(w.e.f. 31-8-2005)
- Any person representing a firm to collect any document or discuss any
matter with the ROF should submit /produce a letter of authority signed by
all partners. (Circular dated 20-1-2007)
- 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 videreport 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 ROF.
We.f. 20th February, 2013 a firm can be registered only online by way of
following certain procedures. Refer website of ROF,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. .
(https://rof.mahaonline.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 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.
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