Extension of CRA-4 filing deadline grants waiver of additional fee while new Costing Taxonomy is deployed.
The Ministry extended the last date for eligible companies to file CRA-4 for FY 2018-19 without payment of additional fee until 31st December, 2019 to allow deployment of Costing Taxonomy 2019; companies that already filed using Costing Taxonomy 2015 need not refile. The extension applies to the full process from preparation of annexures, submission by the cost auditor to the company, and filing by the company with the Central Government, and follows notification of the relevant Amendment Rules.

Extension of BEN 2 filing deadline allows filing without additional fee until the announced cutoff; BEN 1 timing aligns accordingly.
Extension of time to file e Form BEN 2 without payment of additional fee is permitted up to 31.12.2019, after which normal fee and additional fee provisions apply; the filing date for Form BEN 1 shall be construed accordingly to align with the BEN 2 extension.

Appointed date treated as acquisition date for accounting, with filing and justification requirements following scheme triggers.
Section 232(6) permits schemes to specify an appointed date that may be a calendar date or an event based date. The appointed date shall be deemed the acquisition date and date of transfer of control for accounting purposes (including Ind AS 103). If an event based appointed date occurs after filing the order with the Registrar under section 232(5), the company must intimate the Registrar within thirty days of the scheme coming into force. Calendar appointed dates ante dating filing by more than a year require specific justification and must not be against public interest.

Extension of BEN-2 filing deadline permits filing without additional fee until extended date; subsequent fees apply.
The Ministry of Corporate Affairs has extended the time limit for filing e Form No.BEN 2 without payment of additional fee up to 30.09.2019; thereafter fee and additional fee shall be payable, the circular advising Regional Directors, Registrars of Companies and stakeholders that the relaxation follows representations and approval of the competent authority.

Director KYC verification introduced via web-based prefilled service; updating contact details requires filing the KYC form.
Persons who have filed director KYC may complete KYC via a web-based verification service using pre-filled registry data; updates to mobile number or e-mail must be made by filing e-form DIR-3 KYC, while other personal-detail updates should be filed by e-form DIR-6 before completing KYC. Amendments to rules and an extension of time to permit completion by either route will be notified.

Fee waiver for ADT 1 filings allows refiling auditor appointment form without fee until the stated deadline.
Companies that filed ADT 1 as an attachment to GNL 2 during the specified period may file e form ADT 1 for auditor appointments covering the stated tenure without payment of additional fee; this is a one time concession and, after the concession period, fees and additional fees will apply under the Companies (Registration of Office and Fees) Rules, 2014.

One-time DPT return filing required for receipts not treated as deposits; additional fee deferred until after portal deployment.
Companies other than government companies must file a one-time DPT return reporting outstanding receipts or loans not treated as deposits from 1 April 2014 to the date of notification publication within ninety days; deposit data must cover up to 31 March 2019. The additional fee under registration and fees rules will be levied only after thirty days from deployment of the DPT form on the MCA21 portal to avoid stakeholder inconvenience.

Extension of filing deadline permits CRA-2 submissions without additional fees for companies newly required to obtain cost audits.
Extension of the filing deadline and waiver of additional fees for companies newly required to obtain cost audits under the Companies (Cost Records and Audit) Amendment Rules, 2018, permitting affected companies to file e-form CRA-2 (intimation of appointment of cost auditor) without additional fees for the specified transitional period as approved by the competent authority.

e-form RD-1 processing: accept filings for company conversion and financial year change despite 'others' selection.
Regional Directors must process e-form RD-1 filed for conversion of a public company into a private company and for change in financial year where filers select 'others'; such RD-1 submissions should not be rejected solely because the specific revised e-form is not yet deployed.

Extension of Committee tenure on Corporate Social Responsibility granted to complete review and submit its report.
Extension of tenure granted to the High Level Committee on Corporate Social Responsibility to enable completion of its review of the existing CSR framework and formulation of a coherent CSR policy, with ministerial approval to allow finalisation and submission of the Committee's report; the action is administrative and does not amend CSR compliance obligations.

Filing period for MSME initial return extended to commence from deployment of the e form on the MCA portal.
The thirty day period for filing the initial return in MSME Form I under the Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019 shall be reckoned from the date the MSME Form I e form is deployed on the MCA21 portal, issued to prevent stakeholder inconvenience pending deployment and approved by the competent authority.

Reconstitution of Governing Council NFCSR creates a national CSR policy body with specified ex officio membership and meeting rules.
Reconstitution and renaming of the Advisory Group as the Governing Council, NFCSR creates a national body for CSR policy input and advocacy, housed at IICA. The Governing Council consists of specified ex officio Ministry of Corporate Affairs members and the IICA DG & CEO as Member Secretary. Its terms of reference are to guide and review the Steering Committee and other necessary matters; it must meet at least twice yearly, and meeting chairing follows a prescribed succession.

Reconstitution of Steering Committee for NFCSR establishes governance, composition, duties and three-year tenure to oversee CSR policy.
A restructured Steering Committee for the National Foundation for Corporate Social Responsibility (NFCSR) is constituted with named ex officio and representative members; IICA will house and provide logistics and secretarial support. The Committee's terms of reference cover stakeholder sensitisation, policy research, advisory, capacity building, monitoring, standard setting, dissemination, events, strategic planning, administrative operations and budget approval. It has a three year tenure, must meet at least four times yearly, may co opt members at the Chairman's discretion, and provides prescribed allowances and reimbursements to non government outstation members.

Extension of filing deadline for Form NFRA-1: thirty days from form deployment for applicable bodies corporate under NFRA Rules.
The time limit for filing Form NFRA-1 under sub rule (2) and sub rule (3) of rule 3 of the National Financial Reporting Authority Rules, 2018 is fixed at 30 days from the date the form is deployed on the Ministry/NFRA website; this applies to all bodies corporate governed by the rule, excluding certain companies not required to file.

Relaxation of additional fees for CRA 4 filing extended to ease compliance with XBRL cost audit reporting deadlines.
The circular directs a regulatory relaxation of additional fees payable on CRA 4 (Cost Audit Report in XBRL format) and an extension of the last date for filing, implemented in response to stakeholder requests and approved by the competent authority, to facilitate timely electronic submission where additional fees would otherwise apply.

Corporate Social Responsibility committee reconstitution establishes a panel to review framework and recommend enforcement and monitoring.
Re-constitution of a High Level Committee on Corporate Social Responsibility creates a ministerially mandated panel chaired by the Secretary, Ministry of Corporate Affairs, to review the CSR framework, recommend enforcement guidelines, and propose monitoring and evaluation measures including financial, performance and social audit. The committee may set its own procedures, form sub committees, invite experts, meet anywhere in India, and will be supported by designated institutes; outstation members receive prescribed travel facilities and the panel must submit its report to the Ministry within its tenure.

Business Responsibility Reporting format: committee to finalise standards for listed and unlisted companies and submit report.
A Committee chaired by the Joint Secretary, MCA is constituted to finalise the Business Responsibility Reporting (BRR) Format for listed and unlisted companies based on the updated NVGs. Membership includes MCA policy, SEBI, the presidents of ICSI, ICAI and ICoAI, adjunct faculty and DG IICA as special invitee. The Committee must formulate the BRR Format and submit a report within a prescribed short timeframe. ICSI and IICA will provide secretarial and logistical support and, with MCA, technical support. The Committee may invite external experts and meet anywhere in India.

Relaxation of additional fees for late filing of company annual returns and financial statements extended to year-end.
The Ministry has directed a relaxation of additional fees and an extension of the last date for filing for the financial year ended 31.03.2018, allowing waiver of additional fees on e-Form AOC-4, AOC(CFS), AOC-4 XBRL and e-Form MGT-7 where applicable, and extending the filing deadline to 31.12.2018.

Relaxation of additional fees for delayed filing of annual returns and financial statements extends relief for affected companies.
The Ministry authorised waiver of additional fees for delayed electronic filings of AOC-4, AOC (CFS), AOC-4 XBRL and MGT-7 for companies with registered offices in the affected State, recognising disruption to normal business due to heavy rains and floods and making the concession applicable only where additional fee would otherwise be leviable.

Significant Beneficial Owner declaration: Form BEN-1 will be revised and filing must follow the newly notified form and timelines.
The Ministry of Corporate Affairs will revise Form BEN-1 in response to stakeholder difficulties; the existing filing due date is to be revised and stakeholders must file declarations only using the revised BEN-1 when it is notified and follow the timelines specified therein.