NCLT Dress Code for President, Members, Legal Practitioner, Authorised Representative, IRP/RP/Liquidator and parties in person – Order dated 27.01.2023

(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.

MCA allows additional time of 15 days, without levying additional fees, to the stakeholders, in cases where the due dates for filing of these 45 e-Forms fall during the period between 07.01.2023 and 22.01.2023 in MCA 21 Version -3.0 – MCA General Circular No. 01/2023 dated 09.01.2023

MCA is in the process of introducing certain company e-Forms in MCA21 Version 3.0 and thus these e-Forms will not be available in MCA21 Version-2 from 07.01.2023 to 22.01.2023. Therefore, it has been decided to allow additional time of 15 days, without levying additional fees, to the stakeholders, in cases where the due dates for filing of these 45 e-Forms fall during the period between 07.01.2023 and 22.01.2023.

Filing of Forms GNL-2 and MGT-14 due to migration from V2 Version to V3 Version in MCA 21 Portal from 07.01.2023 to 22.01.2023 – MCA Circular No. 02/2023 dated 09.01.2023

It has been decided that the companies intending to file (i) Form GNL-2 (filing of prospectus related documents) and (ii) MGT-14 (filing of Resolutions relating to prospectus related documents) during 7th January, 2023 to 22nd January, 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 once the filing of such Form is enabled on the portal, the company shall file the relevant Form in electronic form on MCA-21 Portal alongwith fees payable as per Companies (Registration Offices and Fees) Rules, 2014.

Extension of time for filing e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without fee upto 15.10.2022. – General Circular No. 09/2022 dated 28.09.2022

A representation has been received in the Ministry requesting for extension of time beyond 30.09.2022 for filing e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without payment of fee. The matter has been examined in the Ministry and it has been decided to allow filing of e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without filing fee upto 15th October, 2022.

Improvement to the scheme of examinations – frequency of attempts in Limited Insolvency Examination/ Valuation Examinations – IBBI Circular EXAM-13016/1/2022-IBBI dated 06.06.2022

Frequency of attempt in an LIE or valuation examination, as the case may be, for every candidate, shall be determined after taking into account a cooling off period of 2- months between each consecutive attempts of such candidate, thereby making a total of 6 attempts in a period of 12 months.

Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013 – MCA General Circular No. 01/2022 dated 14.01.2022

General Circular No. 01/2022 F.No. 01/34/2013 CL-V -Part-IIIGovernment of IndiaMinistry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhawan,Dr. Rajendra Prasad Road, New Delhi-1Dated: 14th February, 2022 To DGCoA,All Regional Directors,All Registrar of Companies,All Stakeholders. Subject: Relaxation on levy of…

Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013 – MCA General Circular No. 22/2021 dated 29.12.2021

General Circular No. 22/2021 F.No. 01/34/2013 CL-V -Part-IIIGovernment of IndiaMinistry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhawan,Dr. Rajendra Prasad Road, New Delhi-1dated: 29th December,2021 ToDGCoA,All Regional Directors,All Registrar of Companies,All Stakeholders. Subject: Relaxation on levy of additional fees…

Clarification of holding of AGM through Video Conference (VC) or Other Audio Visual Means (OAVM)-MCA General Circular No. 21/2021 dated 14.12.2021

In continuation of GC No. 20/2020 dated 05.05.2020, GC No. 02/2021 dated 13.01.2021, and GC No. 19/2021 dated 08.12.2021 it has been decided to allow the companies whose proposing to organize the AGMs in 2022 for the financial ended/ending any time before/on 31.03.2022 through VC or OAVM as per respective due dates by 30th June, 2022 in accordance with the requirements laid down in Para 3 and Para 4 of the GC No. 20/2020 dated 05.05.2020. It is clarified that this Circular shall not be construed as conferring any extension of time for holding of AGMs by the companies under the Companies Act, 2013 and the companies which have not adhered to the relevant timelines shall be liable to legal action under the appropriate provisions of the Act.

Clarification of holding of AGM through Video Conference (VC) or Other Audio-Visual Means (OAVM)- MCA General Circular No. 19/2021 dated 08.12.2021

With reference to Ministry's General Circular No. 20/2020 dated 05.05.2020 and General Circular No. 02/2021 dated 13.01.2021, it has been decided to allow the companies whose AGMs are due in the Year 2021, to conduct their AGMs on or before 30th June, 2022 in accordance with the requirements laid down in Para 3 and Para 4 of the General Circular No. 20/2020 dated 05.05.2020. It is clarified that this Circular shall not be construed as conferring any extension of 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 timelines shall be liable to legal action under the appropriate provisions of the Act.

Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 on account of COVID-19 – Extension of timeline – MCA General Circular No. 20/2021 dated 08.12.2021

In continuation to this Ministry's General Circular Nos. 14/2020 dated 08.04.2020, 17/2020 dated 13.04.2020, 22/2020 dated 15.06.2020, 33/2020 dated 28.09.2020 and 39/2020 dated 31.12.2020 and 10/2021 dated 23.06.2021 and after due examination, it has 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 June, 2022. All other requirements provided in the said Circulars shall remain unchanged.