Delegation of powers to Regional Directors under Companies Act provisions, revocable by the Central Government, effective on notification.
The Central Government delegates its powers under the first proviso to clause (41) of section 2 and the second proviso to sub section (1) of section 14 of the Companies Act to Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi, subject to revocation or reservation of exercise by the Central Government in the public interest; the delegation is effective from publication and a later substitutional notification updated the list of Regional Directors.

Companies law: new rules require INC-20A certification and RD-1 filings with timelines and deemed approvals.
The amendment requires the section 10A declaration to be filed in Form INC-20A and certified by a practising Company Secretary, Chartered Accountant or Cost Accountant; sectoral regulator approvals must be attached where applicable. It prescribes filing e-Form RD-1 (with fees and specified attachments) for change of financial year and for conversion of a public company into a private company, allows the Regional Director to call for further information via e-Form RD-GNL-5 with up to two re-submissions, provides timelines including deemed approval if no order is issued, and mandates filing the Regional Director's order with the Registrar in Form INC-28.

Satisfaction of charge form CHG-4 prescribes required fields, attachments, declarations, delay rules and certification procedures.
The substituted Form CHG-4 prescribes required company identifiers, charge particulars including amount and satisfaction date, charge holder/assignee details, specified attachments (including charge holder letter), declarations for delayed filing and board authorisation, digital signature requirements for company officers, charge holders and practitioners, and a practising professional's certificate verifying original records and attachments.

Selection Committee composition updated for Assistant General Manager deputation, altering member roles and appointment procedure.
Amendment revises the deputation Selection Committee for the Assistant General Manager post in the Investor Education and Protection Fund Authority to consist of the Chief Executive Officer as Chair, the General Manager as member, and a Director/Deputy Secretary from the Ministry of Corporate Affairs as member, formalising the panel inserted into the Schedule to the 2017 Rules and taking effect on publication in the Official Gazette.

Cost records amendment: Unit of Measurement for Customs Tariff headings mandated and CRA-4 filing window extended.
Amendments revise the Non-regulated Sectors Table to substitute and insert tariff headings and sector descriptions, expand "Paper" to "Pulp and Paper," correct terminology, permit companies with AGM extensions to file Form CRA-4 within the extended period for filing financial statements, and require that the Unit of Measurement (UOM) for each Customs Tariff Act Heading correspond to the UOM in the Customs Tariff Act, 1975, added to Form CRA-I and Note (3) of Form CRA-3.

Appointment of NFRA Chairperson confirms statutory fixed-term leadership and rule-governed service conditions under statutory framework.
Shri Rangachari Sridharan was appointed as Chairperson of the National Financial Reporting Authority effective from the stated date to serve for a fixed term subject to an upper age limit, with the appointment made under statutory power. The Chairperson's terms and conditions of service are governed by the National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018, which prescribe tenure parameters and service governance for the office.

National Financial Reporting Authority rules establish statutory oversight of accounting and auditing standards, auditor reviews, investigations and disciplinary procedures.
Vests a statutory Authority with power to monitor, enforce and oversee compliance with accounting standards and auditing standards for specified classes of companies and bodies corporate; prescribes notification of auditor appointments (Form NFRA-1), review powers over financial statements and audit working papers, authority to require information and personal attendance, publication rules for findings with confidentiality safeguards, investigatory powers including suo motu inquiries and reporting fraud to the Government, and a structured disciplinary procedure culminating in cautions, penalties or debarment.

Valuer eligibility revised: updated qualifications and experience govern registration and valuation scope under the Companies Act.
The amendments broaden the rules' application to valuation of any company property, assets or liabilities under the Act, clarify non application to valuations under other laws, revise rule text to remove certain permissions, and substitute Annexure IV to set asset-class specific qualifications and minimum experience for registration as valuers, with "equivalent" qualifications defined by the Ministry of Human Resources and Development and provision for additional asset classes to be specified by the Central Government.

Establishment of Registrar of Companies cum Official Liquidator at Dehradun grants statewide jurisdiction for company registration and liquidation functions.
The Central Government establishes the office of the Registrar of Companies cum Official Liquidator at Dehradun with territorial jurisdiction over the whole State of Uttarakhand to discharge functions of company registration and Official Liquidator duties under the Companies Act, 2013, and appoints the Registrar of Companies cum Official Liquidator at Dehradun to carry out those functions, with the notification specifying the date from which the office and its jurisdiction are effective.

Registrar of Companies establishment: office created with statewide territorial jurisdiction for company registration and statutory functions.
Establishment of a permanent office of the Registrar of Companies at Vijayawada with territorial jurisdiction over the whole State of Andhra Pradesh, and appointment of the Registrar of Companies, Vijayawada, to perform company registration and discharge statutory functions under the Companies Act, effective from the notified commencement date.

Registrar allocations updated: regional designations substituted and a new Registrar added, altering state coverage effective from specified date.
The notification amends prior appointments by substituting "Dehradun" for "Nainital", replacing serial 16 with "Registrar of Companies, Hyderabad" for the whole State of Telangana, and inserting serial 25 as "Registrar of Companies, Vijayawada" for the whole State of Andhra Pradesh; issued under powers of the Companies Act and the Companies (Adjudication of Penalties) Rules, 2014, effective 29.10.2018.

Commencement of Companies Act provisions: government notification fixes operative date for listed subsections to commence.
The Central Government, exercising powers under section 1(3) of the Companies Act, 2013, notifies 24 October 2018 as the date on which subsections (2), (4), (5), (10), (13), (14) and (15) of section 132 shall come into force, by a Ministry of Corporate Affairs notification issued under its statutory commencement power.

Annual report requirement mandates IEPF Authority to prepare and furnish a detailed report to the central government within prescribed timeframe.
The rules require the Investor Education and Protection Fund Authority to prepare one annual report in the Schedule form giving a true and full account of its activities, with prior Central Government permission required for any additional items. The Schedule mandates disclosures on refund applications, investor awareness activities, administration and personnel, transfers to and from the Fund and Senior Citizen Welfare Fund, transfers and refunds of shares, budget and accounts, and RTI statistics. Matters not covered are to be referred to the Central Government whose decision is final.

Investor Education and Protection Fund Authority: annual accounts must include balance sheet, income & expenditure and receipt & payment, audited and filed.
The Authority must prepare an annual balance sheet, income and expenditure account and receipt and payment account in the prescribed Form, follow Government accounting principles and Accounting Standards, have the statements approved and authenticated by the Chairperson and one Member, forward approved accounts to the Comptroller and Auditor-General for audit within three months of year-end, and preserve the related accounts and schedules for at least eight years.

Schedule III amendments: new classifications for trade payables, receivables, and detailed Ind AS financial statement rules for NBFCs.
Amendments to Schedule III revise terminology and presentation-substituting "Property, Plant and Equipment" for "Fixed assets" and changing "shall" to "should"-and require classification of trade payables into dues of micro and small enterprises and other creditors with detailed MSME-related note disclosures. Receivables and loans must be sub-classified into secured, unsecured, significant increase in credit risk, and credit impaired. Division III prescribes comprehensive Ind AS-compliant financial statement formats, line items, reconciliation tables and note disclosures specific to NBFCs, including equity reserve descriptions and consolidation-related disclosures.

Corporate Social Responsibility reconstitution establishes a high-level committee to review framework, recommend enforcement and reporting measures.
Re-constitution of a High Level Committee on Corporate Social Responsibility creates an expert body to review the CSR Act, Rules and circulars; recommend enforcement guidelines; propose monitoring and evaluation measures; examine financial, performance and social audit frameworks; receive secretarial and technical support from designated institutes; set its own procedures, engage expert invitees and sub committees; provide travel facilities for outstation members; and submit recommendations to the Ministry within the Committee's prescribed tenure.

Constitution of National Financial Reporting Authority appointed under section 132 Companies Act as the commencement date.
Appoints 1 October 2018 as the date of constitution of the National Financial Reporting Authority pursuant to the powers under section 132 of the Companies Act, 2013, by formal Central Government notification, fixing the commencement date for the regulatory body's constitution.

Statutory commencement: Government notification brings specified Companies Act provisions into force on the appointed date.
The Central Government issued a notification appointing 1st October 2018 as the date on which the provisions of sub-sections (1) and (12) of Section 132 of the Companies Act, 2013 shall come into force, constituting a formal statutory commencement by government notification and identifying the operative date for those provisions to take effect.

Corporate Social Responsibility committee constituted to review CSR framework and recommend enforcement and monitoring measures.
Constitution of a High Level Committee on Corporate Social Responsibility - 2018, chaired by the Secretary, Ministry of Corporate Affairs, with specified government, regulatory, industry and expert members; empowered to invite experts, form sub committees, and set procedures. The Committee's scope covers reviewing the CSR framework, recommending enforcement guidelines, measures for monitoring and evaluation, examining financial, performance and social audits, and analysing CSR outcomes. ICSI and the Ministry will provide secretarial and technical support. The Committee must submit its report within three months of its first meeting and outstation members receive SAG equivalent travel facilities.

Registered valuers compliance deadline extended and minimum experience requirement lengthened by Companies valuation amendment rules.
Amendment to the Companies (Registered Valuers and Valuation) Rules, 2017 substitutes an earlier compliance date with a later date for the relevant transitional or filing deadline and increases the required duration of experience in the eligibility criteria for registration of valuers by substituting the prior one year requirement with a longer period.