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Legal Announcements View
Companies (Registered valuers and Valuation) Third Amendment Rules, 2018
Process Re-engineering of LLP-Incorporation related forms
CBDT has extended the due date for filing Income Tax Returns and audit reports from 30th September 2018 to 15th October 2018
Companies (Indian Accounting Standards) Second Amendment Rules,2018
Companies (Appointment and Qualification of Directors)6th Amendment Rule,2018
Companies (Registration office and Fees) 5th Amendment Rules,2018
State Tax Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
State Tax (Rate) Seeks to insert explanation in an entry in Notification No. 12/2017 State Tax (Rate) by exercising powers conferred under section 11(3) of MGST Act, 2017
Companies ( CSR) Amendment Rules, 2018
Commencement notification dated 19.09.2018
LLP Amendment Rules 2018
State Tax- Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
State Tax Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores
State Tax-Seeks to make amendments (Ninth Amendment, 2018) to the MGST Rules, 2017
Notification amending the MGST Rules, 2017 (Tenth Amendment Rules, 2018)
State Tax- Seeks to bring section 51 of the MGST Act (provisions related to TDS) into force w.e.f 01.10.2018
Seeks to bring section 52 of the MGST Act (provisions related to TCS) into force w.e.f 01.10.2018
Commencement notification dated 12.09.2018
Amendment to Schedule V of the CA 2013
Companies (appointment and remuneration of managerial personnel) Amendment Rules 2018
Ministry of Corporate Affairs constitutes committee for National CSR Awards, 2018 (NCSRA)
Notification regarding Companies (Prospectus and allotment of securities) 3rd Amendment Rules 2018 dated 10.09.2018
General Circular regarding Clarification in filing BEN-1 under CA 2013 dated 10.09.2018
Scope of Principal-agent relationship in the context of Schedule I of the CGST Act clarified
Processing of final refund under the GST
Verification of Transitional Credit (TRAN-1) claimed under GST in Electronic Credit Ledger
Central Government specifies PTI solely for collection and distribution of news for section 10 (22B)
Central Government amends the clause for determination of fair market value under rule 11U(b)(ii)
Ministry of Labour & Employment issues Draft framework for social audit on implementation of BOCW Act
MCA extends due date for filing of Form DIR-3 KYC till 15th September 2018
CBDT extends the 'due date' IT Returns to 15/09/2018 for the State of Kerala
No late fees on Form DIR-3 KYC till 15.09.2018
Time limits for GSTR1 notified
SEBI mandates transfer of securities in dematerialized form with a depository
Companies (Prospectus and Allotment of Securities) Second Amendment Rules, dated 07.08.2018
Companies (Prospectus and Allotment of Securities) Second Amendment Rules, dated 07.08.2018
Personal Data Protection Bill, 2018
Companies (Accounts) Amendment Rules, 2018
Companies (Incorporation) 3rd Amendment Rules 2018
CBDT further extends the time for Linking PAN with Aadhaar from 30th June 2018 to 31st March 2019
Instant e-PAN allotment (Beta version) in near to real time is available free of cost for limited period. Individuals (other than minors) with a valid Aadhaar number (with updated Mobile number) can avail the e-PAN allotment facility.
As part of updating its registry, MCA would be conducting KYC of all Directors of all companies annually through a new eform viz. DIR-3 KYC to be notified and deployed shortly. Accordingly, every Director who has been allotted DIN on or before 31st March, 2018 and whose DIN is in Approved status, would be mandatorily required to file form DIR-3 KYC on or before 31st August,2018. While filing the form,the Unique Personal Mobile Number and Personal Email ID would have to be mandatorily indicated and would be duly verified by One Time Password(OTP). The form should be filed by every Director using his own DSC and should be duly certified by a practicing professional (CA/CS/CMA). Filing of DIR-3 KYC would be mandatory for Disqualified Directors also. After expiry of the due date by which the KYC form is to be filed,the MCA21 system will mark all approved DINs (allotted on or before 31st March 2018) against which DIR-3 KYC form has not been filed as Deactivated with reason as Non-filing of DIR-3 KYC. After the due date filing of DIR-3 KYC in respect of such deactivated DINs shall be allowed upon payment of a specified fee only, without prejudice to any other action that may be taken.
Guidelines for Project Extension Application
Companies (Accounting Standards) Amendment Rules, 2018
Companies (Management and Administration) 2nd Amendment Rules, 2018.
Companies (Significant Beneficial Owners) Rules, 2018
Companies (Registered Valuers and Valuation) 2nd Amendment Rules, 2018
Commencement notification dated 13.06.2018
Companies (Appointment and Qualification of Directors) 3rd Amendment Rules, 2018
Limited Liability Partnership (Amendment) Rules, 2018
Guidelines for Updating Project Details
Guidelines for Correction & Revision of Project Details
The Companies (Registration Offices and Fees) Second Amendment Rules 2018 has been notified on 7th May 2018. Accordingly, in case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @Rs.100 per day shall become payable in respect of MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS. In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether under the Companies Act,1956 (23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A) or the Companies Act, 2013 (MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS) additional fee as per the applicable slab for the period of delay up to 30th June 2018 plus @Rs.100 per day w.e.f 1st July 2018 shall become payable. Stakeholders are advised to take note and plan accordingly.
Companies (Prospectus and Allotment of Securities) Amendment Rules, 2018 (466 KB)
Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2018
Companies (Meetings of Board and its Powers) Amendment Rules, 2018
Companies (Audit and Auditors) Amendment Rules, 2018
Companies (Specification of Definition Details) Amendment Rules 2018
Commencement notification
Temporary suspension of issuance of allotment of new DINs for Designated Partners/Partners of LLPs is being extended till further notice. A suitable message would be posted on the portal after revised DIR-3 is made available for filing purposes for issuance of new DPIN/DINs for Partners of proposed LLPs. Stakeholders may kindly take note and plan accordingly.
General Circular regarding Clarification with regard to provisions under section 135 (5) of the Companies Act, 2013
All ITRs for AY 2018-19 are now available for e-Filing
General Circular 05/2018 regarding Clarification-Condonation of Delay Scheme, 2018-reg
Master Circular for Debenture Holders
Report of The Insolvency Law Committee, March 2018
Condonation of Delay Scheme, 2018
Amendment on Monitoring of Foreign Investment limits in listed Indian companies
Notification regarding designation of special court for the state of Uttar Pradesh
Strengthening the Guidelines and Raising Industry standards for RTA, Issuer Companies and Banker to an Issue
Amendment to the Securities and Exchange Board of India (STP Centralised Hub and STP Service Providers) Guidelines, 2004
Notification dated 02.04.2018 regarding amendment in the notification S.O.529
Companies (Share Capital and Debentures) Amendment Rules, 2018
Notification for Amendment in Schedule I of the Companies Act, 2013
Companies (Indian Accounting Standards) Amendment Rules, 2018
Companies (Incorporation) Second Amendment Rules, 2018
Companies (Accounts) Amendment Rules, 2018
Companies ( Removal of Difficulties) Order, 2018
Notification dated 23.02.2018 regarding Exemption for segment reporting
Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018
The existing Form No. 10A has been substituted vide CBDT Notification No.10/2018 dated 19/02/2018. In view of the notification, Taxpayers are advised that any upload using the old Form will not be valid from 19th February 2018

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