Ministry of corporate affairs has given a big relief  to companies to file form DPT-4 under Companies Act-2013.

Due date to file DPT-4 form has been extended upto  31.08.2014.

The relevant circular is reproduced here for ready reference:

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MCA has come up with a clarification to remove the ambiguities with regard to section 185 of he Companies act, 2013.

In order to maintain harmony with regard to applicability of Section 372A of the Companies Act, 1956 till the same is repealed and Section 185 of the Companies Act, 2013 is notified, it has been clarified that any guarantee given or security provided by a holding company in respect of loans made by a bank or financial institution to its subsidiary company, exemption as provided in clause(d) of sub-section (8) of Section 372A of the Companies Act, 1956 shall be applicable till Section 186 of the. Companies Act, 2013 is notified. This clarification will, however, be applicable to cases where loans so obtained are exclusively utilized by the subsidiary for its principal business activities.

The relevant circular is reproduced here for ready reference:

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The Ministry of Corporate Affairs has issued a Circular no. 5/2013 dated 12/02/2013 and further extended the time limit to file the  Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011 without any additional fee upto 28th February, 2013 or within 30 days from the date of AGM whichever  is later.

The relevant circular is reproduced here for ready reference:

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Ministry of Corporate Affairs has acknowledged that the services on MCA 21 are not to the fullest satisfaction of the stakeholders for the last few days.

Further, the Ministry decided to extend the last date of filing and to relax the additional fee applicable on forms which must have been filed post transition of MCA21 but could not be filed due to technical issues in MCA 21 system.

Therefore, the Ministry of Corporate Affairs vide Circular no. 3/2013 dated 08th February, 2013  has clarified that relaxation shall be granted by the ROC / RD on case to case basis.

The detailed  relevant circular is reproduced here for ready reference:

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FILING OF BALANCE SHEET AND PROFIT AND LOSS ACCOUNT IN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) MODE FOR THE FINANCIAL YEAR COMMENCING ON OR AFTER 1-4-2011 ONCE AGAIN EXTENDED,THIS TIME UPTO 15-02-2013.

The relevant circular is reproduced here for ready reference :

 

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FILING OF BALANCE SHEET AND PROFIT AND LOSS ACCOUNT IN EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) MODE FOR THE FINANCIAL YEAR COMMENCING ON OR AFTER 1-4-2011 EXTENDED UPTO 15-01-2013.

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Due date for filing financial statements in XBRL mode further extended up to 15-12-2012.
The relevant circular is reproduced here for ready reference :

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SCHEDULE VI OF THE COMPANIES ACT, 1956 – FORM OF BALANCE SHEET AND STATEMENT OF PROFIT & LOSS – FILING OF BALANCE SHEET AND PROFIT AND LOSS ACCOUNT BY COMPANIES IN NON-XBRL FOR THE ACCOUNTING YEAR COMMENCING ON OR AFTER 1-4-2011

GENERAL CIRCULAR NO. 30/2012 [F.NO. 17/160/2012 CL-V], DATED 28-9-2012

The Ministry has issued general Circulars No. 21/2012 dated 28-9-2012 and No. 28/2012 dated 3-9-2012 extending time for filing e-form 23AC (Non-XBRL) and 23ACA (Non-XBRL) up to 15-10-2012 or within 30 days from the date of AGM whichever is later. The revise e-forms 23AC (Non-XBRL) and 23ACA (Non-XBRL) have now been notified vide notification dated 24-9-2012 and shall come into effect from 30-9-2012.

In order to ensure smooth filing and to avoid last minute rush, it is to inform you that with the approval of the competent authority, the due date of filing of e-forms 23AC (Non-XBRL) or 23ACA (Non-XBRL) as per new Schedule VI is now further extended in following manner without any additional fees:-

(a)  Company holding AGM or whose due date for holding AGM is on or before 20-9-2012, the time limit will be 3-11-2012 or due date of filing, whichever is later.

(b)  Company holding AGM or whose due date for holding AGM is on or after 21-9-2012, the time limit will be 22-11-2012 or due date of filing, whichever is later.

 

FILING OF FORM 23B BY STATUTORY AUDITOR FOR THE ACCOUNTING YEAR 2012-13
GENERAL CIRCULAR NO. 31/2012 [F.NO. 17/160/2012 CL-V], DATED 28-9-2012

The Ministry had issued Circular No. 14 of 2012 whereby the fees was imposed on filing of 23B as per Schedule X of the Act. To ensure smooth filing of the forms 23AC (Non-XBRL) and 23ACA (Non-XBRL) with the approval of the competent authority, the filing of e-form 23B is extended without any additional fees till 23-12-2012 or due date of filing, whichever is later.

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