Form CRL-1: Complete Guide to Return Regarding Number of Layers of Subsidiaries
Webform CRL-1 is filed with the Registrar of Companies to report the number of layers of subsidiaries where these exceed the limit prescribed under the Companies Act, 2013. It is governed by the Companies (Restriction on Number of Layers) Rules, 2017.
Who Should File CRL-1 / When is it Filed
Every company, other than an exempted class of companies, whose number of subsidiary layers exceeds the limit specified under the Companies Act, 2013 must file a return in CRL-1 with the Registrar within 150 days of the date these rules were published in the Official Gazette.
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing
- The company must be registered with MCA and hold a valid, approved CIN
- The DSC attached must be registered on the MCA portal against the DIN/DPIN/PAN/Membership number provided
- The signing authority must hold a valid, non-expired, non-revoked DSC and an approved DIN/DPIN or valid PAN/Membership number
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → Company e-Filing → Informational and Investor Services
- Access “Return regarding number of layers (CRL-1)”
- Enter/search/select CIN
- Fill up the application
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
- Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN/DPIN or valid PAN/Membership number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200
Additional (Delay) Fee
Event date: date of publication in the Official Gazette; time limit: 150 days.
| Period of Delay | Additional Fee |
|---|---|
| Up to 15 days | 1× normal fee |
| More than 15 up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Webform CRL-1 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. Which companies must file CRL-1? Companies (other than an exempted class) whose number of subsidiary layers exceeds the limit prescribed under the Companies Act, 2013.
Q2. What is the filing deadline? Within 150 days of the date the Restriction on Number of Layers Rules, 2017 were published in the Official Gazette.
Q3. Is CRL-1 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q4. Does CRL-1 have a shorter initial delay-fee tier than most other forms? Yes — an “up to 15 days” tier at 1× the normal fee applies before the usual escalating schedule kicks in.
Q5. Where is CRL-1 accessed on the MCA portal? Under Informational and Investor Services in the Company e-Filing menu.
Disclaimer
This article is based on the official Instruction Kit for webform CRL-1 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for CRL-1 and resources available on the MCA website.