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    Relaxation of additional fees and extension of last date of filing of Form BEN-2 under the Companies Act, 2013- regarding.
    Clarification with regard to provisions under section 135(5) of the Companies Act, 2013
    Clarification-Condonation of Delay Scheme, 2018-reg.
    Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg.
    Condonation of Delay Scheme, 2018
    Condonation of Delay Scheme, 2018
    Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013
    Condonation of Delay Scheme, 2018
    Relaxation of additional fees and extension of last date of filing of Form CRA-4 under the Companies Act, 2013 reg.
    Relaxation of additional fees and extension of last date of filing AOC-4 and AOC-4 (XBRL non-IndAS) under the Companies Act, 2013-reg.
    Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg.
    Transfer of Shares to IEPF Authority
    Clarification regarding the timelines for making applicable/available new Form DPT-3 issued vide the Companies (Acceptance of Deposits) Second Amendme...
    Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, S...
    Exemptions given to certain unlisted public companies under the Companies (Appointment and Qualification of Directors) Rules, 2014 from the appointmen...
    Clarification regarding applicability of exemption given to certain private companies under section 143(3)(i) of the Companies Act, 2013- reg.
    Set-up a 'GST Facilitation Cell' under the Economic Adviser, Ministry of Corporate Affairs
    Clarification regarding transmission of Securities by Operation of Law - Reg.
    Clarification regarding due date of transfer of shares to IEPF Authority
    Transfer of Shares to IEPF Authority
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Circulars
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07/2018 - 06-09-2018 Companies Law
Relaxation of additional fees and extension of last date of filing of Form BEN-2 under the Companies Act, 2013- regarding.
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Form BEN-2 filing extension: no additional fee if submitted within specified period after e form deployment.
The Ministry directed that the time limit for filing e Form BEN-2 is thirty days from the date the BEN-2 e form is deployed on the MCA 21 portal, and no additional fee shall be levied if filed within thirty days of deployment.
06/2018 - 28-05-2018 Companies Law
Clarification with regard to provisions under section 135(5) of the Companies Act, 2013
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Preference for local area in CSR spending reiterated; companies must prioritise nearby communities when allocating CSR funds.
Section 135(5) of the Companies Act, 2013 mandates that companies give preference to the local area and areas around it where it operates when allocating funds for Corporate Social Responsibility activities; the Ministry of Corporate Affairs has reiterated that this proviso must be followed in letter and spirit as a compliance requirement.
05/2018 - 17-05-2018 Companies Law
Clarification-Condonation of Delay Scheme, 2018-reg.
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DIN reactivation permitted after revival orders; CRF must be raised and overdue filings verified before activation.
Where a struck off company has been revived by an appropriate order, the Registrar shall raise a Change Requirement Form (CRF) on the portal with a copy of the revival order and e-governance shall activate the directors' DINs only after verifying that all overdue statutory documents have been filed; the Registrar must ensure those directors are not directors of any other struck off company and must scrutinise revival orders and confirm that petitions were filed during the CODS scheme validity before raising CRFs.
04/2018 - 27-04-2018 Companies Law
Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg.
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AOC-4 XBRL filing extension allows Ind AS companies to file without additional fee until 31 May.
Eligible companies required or voluntarily preparing financial statements under Ind AS for the financial year 2016-17 may file AOC-4 XBRL e-forms without payment of additional fee until 31 May 2018; the extension follows earlier General Circulars and stakeholder requests and is issued by the Ministry of Corporate Affairs with competent authority approval.
03/2018 - 27-04-2018 Companies Law
Condonation of Delay Scheme, 2018
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Condonation of Delay Scheme extension: closing deadline moved due to gazetted holiday, allowing a brief additional filing day.
The Ministry of Corporate Affairs authorised a one day extension of the closing date for the Condonation of Delay Scheme, 2018 because the original last date fell on a gazetted holiday; the extension was issued with the approval of the competent authority and notified to Regional Directors, Registrars of Companies and stakeholders for implementation.
02/2018 - 28-03-2018 Companies Law
Condonation of Delay Scheme, 2018
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Condonation of Delay Scheme extension permits regularisation of delayed corporate filings under ministry circular until end of April.
Extension of the Condonation of Delay Scheme, 2018 to 30 April 2018 to permit regularisation of delayed statutory filings by companies; communicated to Regional Directors, Registrars of Companies and stakeholders; issued in continuation of General Circular No. 16/2017 and with the approval of the competent authority.
01/2018 - 28-03-2018 Companies Law
Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013
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Extension of filing deadline for AOC-4 XBRL permits eligible Ind AS companies to file without additional fee.
The Ministry of Corporate Affairs extended the last date for filing AOC-4 XBRL e-forms under Ind AS for companies required or voluntarily preparing Ind AS financial statements for 2016-17, permitting filing without additional fees until 30 April 2018, issued with approval of the competent authority and referencing General Circular No. 13/2017.
16/2017 - 29-12-2017 Companies Law
Condonation of Delay Scheme, 2018
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Condonation of Delay Scheme 2018 lets defaulting companies file overdue annual returns and financial statements with specified fees.
The Condonation of Delay Scheme, 2018 (effective 01.01.2018-31.03.2018) permits defaulting companies (not struck off) to file overdue annual returns and financial statements due up to 30.06.2017 by temporarily reactivating deactivated DINs for the scheme period, filing prescribed eForms with statutory and additional fees, and submitting e Form CODS (fee Rs.30,000) to seek condonation; directors remain subject to civil or criminal liabilities for conduct during disqualification and DINs of non compliant directors may be deactivated after the scheme concludes.
15/2017 - 04-12-2017 Companies Law
Relaxation of additional fees and extension of last date of filing of Form CRA-4 under the Companies Act, 2013 reg.
Show AI Summary
Extension of filing deadline for Form CRA-4 permits filing without additional fees until the prescribed extended date.
The Ministry of Corporate Affairs has authorized an extension of the filing deadline for Form CRA-4 under the Companies (Cost Records and Audit) Amendment Rules, 2017, allowing companies with financial years commencing on or after 1 April 2016 to file without payment of additional fees until 31 December 2017; the measure is procedural, limited to waiver of additional fees and does not alter substantive compliance obligations.
14/2017 - 27-10-2017 Companies Law
Relaxation of additional fees and extension of last date of filing AOC-4 and AOC-4 (XBRL non-IndAS) under the Companies Act, 2013-reg.
Show AI Summary
Filing extension for financial statements allows AOC 4 and AOC 4 (XBRL non IndAS) submissions without additional fee.
The circular extends the filing deadline for e forms AOC 4, AOC 4 (XBRL non IndAS) and corresponding AOC 4 CFC until 28.11.2017 without levying additional fee; it also notes an existing separate extension allowing AOC 4 (XBRL using Ind AS) filings for 2016-2017 without additional fee until 31.03.2018.
13/2017 - 26-10-2017 Companies Law
Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg.
Show AI Summary
Ind AS XBRL filing deadline extended; affected companies may file AOC-4 without additional fees pending taxonomy deployment.
The Ministry extended the last date for filing AOC-4 in Ind AS XBRL for the specified financial year without additional fee until the Ind AS XBRL taxonomy and supporting tools are deployed; companies must file when the taxonomy is available and will be notified accordingly.
12/2017 - 16-10-2017 Companies Law
Transfer of Shares to IEPF Authority
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Transfer of shares to IEPF Authority: companies must transfer affected shares into designated demat accounts and remit related cash benefits.
Companies must transfer shares subject to unpaid/unclaimed dividends whose seven year period completed between September 7, 2016 and October 31, 2017 to the IEPF Authority's designated demat accounts by way of corporate action, supplying prescribed shareholder information to the respective depository. Any cash benefits arising from those transferred shares (such as dividends, delisting proceeds, or winding up entitlements) shall be remitted to the Authority's linked bank account with Punjab National Bank, and no other amounts shall be transferred to that account.
11/2017 - 27-09-2017 Companies Law
Clarification regarding the timelines for making applicable/available new Form DPT-3 issued vide the Companies (Acceptance of Deposits) Second Amendment Rules, 2017 - reg.
Show AI Summary
Form DPT-3 availability: new e form to be deployed after November; existing e form permitted until rollout.
The amendment substitutes the existing Form DPT-3 with a new Form DPT-3 as the operative filing format. The Ministry clarifies that the new Form DPT-3 will be made available for e filing after the month of November, 2017, and until the new e form is deployed stakeholders may continue to use the existing e form for filings.
10/2017 - 13-09-2017 Companies Law
Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks which are subsidiaries of Corporates -reg.
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Ind AS implementation: holding companies follow corporate roadmap while payment and small finance banks follow banking roadmap.
Where a corporate holding company falls within the corporate sector roadmap for Ind AS implementation the holding company shall follow that roadmap, while Payment Banks and Small Finance Banks which are subsidiaries shall follow the banking sector Ind AS roadmap prescribed by the central banking regulator; such banking subsidiaries must provide their Ind AS financial data to the holding company for consolidation.
09/2017 - 05-09-2017 Companies Law
Exemptions given to certain unlisted public companies under the Companies (Appointment and Qualification of Directors) Rules, 2014 from the appointment of independent directors – reg.
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Joint venture definition clarifies exemption from independent director appointment under Rule 4 for certain unlisted public companies.
Amended Rule 4 exempts unlisted public companies that are joint ventures, wholly owned subsidiaries, or dormant companies from appointing independent directors; "joint venture" means a written joint arrangement where parties sharing joint control have rights to the net assets of the arrangement, consistent with Accounting Standards.
08/2017 - 25-07-2017 Companies Law
Clarification regarding applicability of exemption given to certain private companies under section 143(3)(i) of the Companies Act, 2013- reg.
Show AI Summary
Exemption from reporting under section 143(3)(i) applies to eligible private companies' audit reports filed after notification.
The exemption from reporting under section 143(3)(i) applies to audit reports in respect of financial statements for financial years commencing on or after 1 April 2016, where those audit reports are made on or after the date of the notification.
Set-up a 'GST Facilitation Cell' under the Economic Adviser, Ministry of Corporate Affairs
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GST Facilitation Cell established to coordinate nationwide GST rollout and engage stakeholders, professional institutes, and industry associations.
Establishment of a GST Facilitation Cell under the Economic Adviser to provide operational support for the nationwide GST roll-out, maintain liaison with stakeholders, professional institutes and industry associations, and serve as the Ministry's coordination focal point; formation issued with the approval of the Secretary.
07/2017 - 05-06-2017 Companies Law
Clarification regarding transmission of Securities by Operation of Law - Reg.
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Transmission of shares by operation of law permits companies to use transmission procedure instead of issuing duplicate securities.
Where shares are transferred to the IEPF by operation of law, companies may follow the transmission procedure used for transmission of shares instead of issuing duplicate share certificates; this aligns the corporate process with the legal nature of transfers to the IEPF under the applicable rules.
06/2017 - 29-05-2017 Companies Law
Clarification regarding due date of transfer of shares to IEPF Authority
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Due date for transfer of shares to IEPF extended pending demat account opening; companies must complete prescribed formalities.
Companies must transfer shares to the Investor Education and Protection Fund Authority where the seven year period is complete; for transfers completing within the period ending May 31, 2017 the due date was May 31, 2017. Because modalities for crediting shares to the Authority's demat account are being finalised and a special demat account is proposed, the transfer deadline is extended until a revised date is notified. Companies should complete all prescribed formalities and need not republish notices already issued due to this extension.
05/2017 - 16-05-2017 Companies Law
Transfer of Shares to IEPF Authority
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Transfer of shares to IEPF Authority: earlier circular withdrawn pending review; fresh instructions to follow.
The Ministry of Corporate Affairs has withdrawn the earlier circular on Transfer of Shares to IEPF Authority pending review. The withdrawal is effective immediately; fresh instructions will be issued in due course. The communication, issued with the approval of the competent authority, notifies stakeholders and nodal officers that no further action should be taken based on the withdrawn circular until new directions are published.

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Re-Constitution of High Level Committee on Corporate Social Responsibility —2018 (HLC-2018)

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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 ... Summary

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Acts Income Tax