Highlights: Companies (Incorporation) 4th Amendment Rules 2021
Ministry of Corporate Affairs ) MCA notification dated 07th June, 2021 has notified the Companies (Incorporation) 4th Amendment Rules 2021 in exercise of the powers conferred under Section 469 (1) & 469 (2) of the Companies Act, 2013, further to amend the Companies (Incorporation) Rules, 2014.
Applicability: from the date of publication in Official Gazette. (yet to be notified)
1. Changes in Rule 38A:
38A.Application for registration of GSTIN, ESIC, EPFO
Existing Provisions | New Provisions Introduced by this notification | Key Changes |
Application for registration of Goods and Service Tax Identification Number (GSTIN), Employee State Insurance Corporation (ESIC) registration 2,5[,Employees' Provident Fund organisation (EPFO) Registration and professional Tax Registration and Opening of Bank Account | Application for registration of Goods and Service Tax Identification Number (GSTIN), Employee State Insurance Corporation (ESIC) registration 2,5[,Employees' Provident Fund organisation (EPFO) Registration and pofession Tax Registration and Opening of Bank Account and Shop and Establishment Registration |
Shop and Establishment Registration added |
Form Name AGILE –PRO | Form Name AGILE –PRO - S |
Form Name Revised AGILE – PRO -S |
Regulation 1 [(c) Profession Tax Registration with effect from the 23rd February,2020
(d) Opening of Bank Account with effect from 23rd February, 2020. | Regulation 1 (d) Profession Tax Registration with effect from the 23rd February,2020 (e) Opening of Bank Account with effect from 23rd February, 2020. (f) Shop and Establishment Registration |
Sequence revised and clause (f) added. |
Form INC -35 also substituted via this notification.
TaxTMI
TaxTMI