In continuation to this Ministry's General Circular No. 20/2020 dated 05.05.2020, General Circular No. 02/2022 dated 05.05.2022 and General Circular No. 10/2022 dated 28.12.2022 and after due examination, it has been decided to allow companies whose AGMs are due in the Year 2023 or 2024, to conduct their AGMs through VC or OAVM on or before 30th September, 2024 in accordance with the requirements laid down in Para 3 and Para 4 of the General Circular No. 20/ 2020 dated 05.05.2020. 2. However, it is hereby clarified that General Circular shall not be construed as conferring any extension of statutory time for holding of AGMs by the companies under the Companies Act, 2013 (the Act) and the companies which have not adhered to the relevant statutory timelines shall be liable to legal action under the appropriate provisions of the Act. 3. Further, in continuation to this Ministry's General Circular No. 14/2020 dated 08.04.2020, General Circular No. 03/2022 dated 05.05.2022 and General Circular No. 11/2022 dated 28.12.2022 and after due examination, it has also been decided to allow companies to conduct their EGMs through Video Conference (VC) or Other Audio Visual Means (OAVM) or transact items through postal ballot in accordance with framework provided in the aforesaid Circulars up to 30th September, 2024. All other requirements provided in the said Circulars shall remain unchanged.
To address these difficulties faced by the LLPs and as part of Government's constant efforts to promote ease of doing business, the Ministry, in exercise of its power under section 67 of the Limited Liability Partnership Act, 2008, has decided to grant one-time relaxation in additional fees to those LLPs who could not file the Form-3, Form-4 and Form-11 within due date and provide an opportunity to update their filings and details in Master-data for future compliances.
It is for the kind attention and compliance of all the concerned to file the `Restoration Application(s)' under the category of 'Restoration Application' only, as available in the case type drop box on e- filing portal of NCLT. Any application found under wrong case type in e- filing module will be returned with defect(s).
General Circular No. 07/2023 File No. EGov-04/10/2021-O/o Director (e-Gov)-MCAGovernment of IndiaMinistry of Corporate Affairs Floor, `A' Wing, Shastri Bhawan,Dr. Rajendra Prasad Road, New Delhi 110001 Dated: 12th July 2023 To The President, Institute of Chartered Accountants of IndiaThe President, Institute of…
Government of IndiaNational Financial Reporting Authority***** 7th Floor, Hindustan Times House,Kasturba Gandhi Marg, New Delhi NF-25013/2/2023 Dated 26.06.2023 Circular To 1. Auditors of the Entities Regulated by the National Financial Reporting Authority (NFRA) Subject: Statutory Auditors’ Responsibilities in relation to…
In view the transition of MCA-21 Portal from Version -2 to Version -3, it has been decided to allow companies to file Form DPT-3 for the financial year ended on 31st March 2023 without paying additional fees up to 31st July 2023
The companies intending to file (i) Form GNL-2 (filing of prospectus related documents and private placement), (ii) MGT-14 (filing of Resolutions relating to prospectus related documents, private placement), (iii) PAS-3 (Allotment of Shares), (iv.) SH-8 (letter of offer for buyback of own shares or other securities), (v.) SH-9 (Declaration of Solvency) and (vi.) SH-11 (Return in respect of buy-back of securities) from 22.02.2023 to 31.03.2023 on the MCA-21 Portal may file such Form in physical mode duly signed by the persons concerned as per requirements of the relevant forms, along with a copy thereof in electronic media, with the concerned Registrar without payment of fee and take acknowledgement (as per Annexure to this Circular) thereof. Such filing will be accompanied by an undertaking from the company that, the company shall also file the relevant Form in electronic form on MCA-21 Portal alongwith fee payable as per Companies (Registration Offices and Fees) Rules, 2014.
Due to change in way of filing in Version-3, including fresh process of registration of users on MCA-21 and process of stabilization of 45 forms launched with effect from 23.01.2023, and after considering various representations, in continuation of General Circulars No. 1/2023 dated 09.01.2023 and 03/2023 dated 07.02.2023, it has been decided to allow further additional time till 31.03.2023 for filing of these forms which are due for filing between 07.02.2023 and 28.02.2023, without additional fees, to the stakeholders. Further, Form PAS-03 which was closed for filing in Version-2 on 20.01.2023 and launched in Ve+sion-3 on 23.01.2023, and whose due dates for filing fall between 20.01.2023 and 28.02.2023, can also be filed without payment of additional fees till 31.03.2023. Further, reservation period for the names which are reserved under sub-section (5) of section 4 of the CA 2013 is extended by a further period of 20 days. The re-submission period under rule 9 of Companies (Incorporation) Rules, 2014 falling between 23.01.2023 and 28.02.2023, is also extended by 15 days.
Due to change in way of filing in Version-3, including fresh process of registration of users on MCA-21 and process of stabilization of 45 forms launched with effect from 23.01.2023, and after considering various representations, in continuation of General Circular 1/2023 dated 09.01.2023, it has been decided to allow further additional time of 15 days for filing of these forms, without additional fees, to the stakeholders. Further, Form PAS-03 which was closed for filing in Version-2 on 20.01.2023 and launched in Version-3 on 23.01.2023, and whose due dates for filing fall between 20.01.2023 and 06.02.2023, can also be filed without payment of additional fees for a period of 15 days.
(i) For President and Members: (a) The dress of the President and Members shall be long trousers (White/Black, Black Striped or Grey), National Dress with a white shirt and collar band with a black coat/buttoned up black coat. (b) In the case of a Female President or a Member, the dress shall be a sober coloured saree, national dress and collar band with a black coat/buttoned up black coat. (ii) For Legal Practitioner: The Dress Code for Legal practitioner shall be as per the Code prescribed under the Bar Council of India Rules under Section 49(1)(gg) of the Advocates Act, 1961. (iii) For Authorised Representative: Every Authorised Representative viz. Chartered Accountant, Company Secretary, Cost Accountant shall appear in his/her professional dress, if any prescribed under their respective code of conduct; and if there is no such dress code prescribed; (a) A male member shall wear a sober coloured dress or a National dress with a buttoned up coat, or a Coat with tie. (b) In case of a female member, the dress shall be a sober coloured saree or formal National dress. A suit or buttoned up coat is optional. (iv) For IRP/RP/Liquidator: (a) In case of a male member, the dress shall be a sober coloured dress or a National Dress, a suit or buttoned- up coat and tie. (b) In case of a female member, the dress shall be a sober coloured saree or national A suit or buttoned up coat is optional. (v) For parties in person: Parties appearing in person before NCLT shall be properly dressed in any national dress and in sober colour.