Indian Company Law

A. The Companies Act, 2013 and Rules framed there under, along with Notifications and Circulars

Companies Act, 2013

The Companies Act, 2013 passed by the Parliament has received the assent of the President of India on 29th August, 2013. The Act consolidates and amends the law relating to companies. The Companies Act, 2013 has been notified in the Official Gazette on 30th August, 2013. Some of the provisions of the Act have been implemented by a notification published on 12th September, 2013. Certain provisions of Companies Act, 1956 is still in force.

Companies Act, 2013 Section-wise / Chapter-wise

Companies Act, 2013

Table containing provisions of the Companies Act, 2013 and corresponding provisions thereof under the Companies Act, 1956 for ready reference

Companies (Amendment) Act, 2015

Provisions of Part IX A of the Companies Act, 1956 shall be applicable mutatis mutandis to a Producer Company in a manner as if the Companies Act, 1956 has not been repealed. (Ref. section 465 of Companies Act, 2013)

Companies Rules

Year Date Description
2015 16.11.2015 The Companies (Management and Administration) Third Amendment Rules, 2015.
2015 06.11.2015 Companies (Share Capital and Debentures) Third Amendment Rules, 2015
2015 24.09.2015 Companies (Management and Administration) Second Amendment Rules, 2015
2015 15.09.2015 The Companies (Acceptance of Deposits) Second Amendment Rules, 2015.
2015 09.09.2015 Companies (Filing of documents and forms in XBRL) Rules, 2015
Annexure II
Annexure III
2015 04.09.2015 Companies (Accounts) Second Amendment Rules, 2015
2015 28.08.2015 Companies (Management and Administration) Amendment Rules, 2015
2015 19.08.2015 Finalized National Company Law Tribunal service condition Rules of President and Members - yet to be notified.
2015 19.08.2015 Finalized National Company Law Appellate Tribunal service condition Rules of Chairperson and Members - yet to be notified.
2015 12.06.2015 The Companies (Cost Records and Audit) Amendment Rules, 2015
2015 29.05.2015 Companies (Share Capital and Debentures) Second Amendment Rules, 2015
2015 29.05.2015 Companies (Declaration and Payment of Dividend) Second Amendment Rules, 2015
2015 29.05.2015 Companies (Incorporation) Second Amendment Rules, 2015
2015 29.05.2015 Companies (Registration of Charges) Amendment Rules, 2015
2015 29.05.2015 Companies (Registration Offices and Fees) Second Amendment Rules, 2015
2015 01.05.2015 The Companies (Incorporation) Amendment Rules, 2015
2015 31.03.2015 The Companies (Acceptance of Deposits) Amendment Rules, 2015
2015 19.03.2015 The Companies (Management and Administration) Amendment Rules, 2015
2015 18.03.2015 The Companies (Share Capital and Debentures) Amendment Rules, 2015.
2015 18.03.2015 The Companies (Meetings of Board and its Powers) Amendment Rules, 2015
2015 24.02.2015 The Companies (Declaration and Payment of Dividend) Amendment Rules, 2015.
2015 24.02.2015 The Companies (Registration Offices and Fees) Amendment Rules.2015.
2015 19.01.2015 The Companies (Appointment and Qualification of Directors) Amendment Rules, 2015
2015 19.01.2015 The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2015
2015 16.01.2015 The Companies (Accounts) Amendment Rules, 2015.
2014 31.12.2014 The Companies (Cost Records and Audit) Amendment Rules,2014.
2014 17.11.2014 The Companies (Central Government's) General Rules and Forms Amendment Rules,2014.
2014 03.11.2014 The Company Law Board (Fees on Applications and Petitions) Amendment Rules, 2014
2014 14.10.2014 The Companies (Accounts) Amendment Rules, 2014.
2014 14.10.2014 The Companies (Audit and Auditors) Amendment Rules, 2014.
2014 18.09.2014 The Companies (Appointment and Qualification of Directors) Amendment Rules, 2014
2014 12.09.2014 The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2014
2014 14.08.2014 The Companies (Meetings of Board and its Powers) Second Amendment Rules, 2014
2014 24.07.2014 The Companies (Management and Administration) Second Amendment Rules, 2014
2014 17.07.2014 The Companies (Specification of definitions details) Amendment Rules, 2014.
2014 17.07.2014 The Companies (Miscellaneous) Amendment Rules, 2014.
2014 30.06.2014 The Companies (Prospectus and Allotment of Securities) Amendment Rules, 2014
2014 30.06.2014 The Companies (cost records and audit) Rules, 2014
2014 23.06.2014 The Companies (Management and Administration) Amendment Rules, 2014
2014 18.06.2014 The Companies (Share capital and Debentures) Amendment Rules, 2014
2014 12.06.2014 The Companies (Declaration and Payment of Dividend) Amendment Rules, 2014
2014 12.06.2014 The Companies (Meetings and Powers of Board) Amendment Rules, 2014
2014 09.06.2014 The Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2014
2014 06.06.2014 The Companies (Acceptance of Deposits) Amendment Rules, 2014.
2014 28.04.2014 The Companies (Registration Offices and Fees) Amendment Rules, 2014
2014 31.03.2014 Chapter XXI -The Companies (Authorised to Registered )Rules, 2014.
2014 31.03.2014 Chapter XXIV - The Companies (Registration Offices and Fees) Rules, 2014.
2014 31.03.2014 Chapter XIII- The Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014.
2014 31.03.2014 Chapter XIV- The Companies (Inspection, Investigation and Inquiry) Rules, 2014.
2014 31.03.2014 Chapter XXII- The Companies (Registration of Foreign Companies) Rules, 2014.
2014 31.03.2014 Chapter V - The Companies (Acceptance of Deposits) Rules, 2014.
2014 31.03.2014 Chapter X - The Companies (Audit and Auditors) Rules, 2014.
2014 30.03.2014 Chapter II - The Companies (Incorporation) Rules, 2014.
2014 28.03.2014 Chapter XXVI - Nidhi Rules, 2014.
2014 28.03.2014 Chapter XXIX - The Companies (Miscellaneous) Rules, 2014 and Companies (Adjudication of Penalties) Rules, 2014.
2014 27.03.2014 Chapter I - The Companies (Specification of definitions details) Rules, 2014.
2014 27.03.2014 Chapter III - The Companies (Prospectus and Allotment of Securities) Rules, 2014.
2014 27.03.2014 Chapter IV - The Companies (Share Capital and Debentures) Rules, 2014.
2014 27.03.2014 Chapter VI - The Companies (Registration of Charges) Rules, 2014.
2014 27.03.2014 Chapter VII - The Companies (Management and Administration) Rules, 2014.
2014 27.03.2014 Chapter VIII - The Companies (Declaration and Payment of Dividend) Rules, 2014.
2014 27.03.2014 Chapter IX - The Companies (Accounts) Rules, 2014.
2014 27.03.2014 Chapter XI - The Companies (Appointment and Qualification of Directors) Rules, 2014.
2014 27.03.2014 Chapter XII - The Companies (Meetings of Board and its Powers) Rules, 2014.
2014 27.02.2014 The Companies (Corporate Social Responsibility Policy) Rules, 2014

MCA Notifications 2015

Reference No Date Description
S.O.2462(E) 10.09.2015 Notification for amendment in S.O.2425(E) dated 18.09.2014 - section 210A of Companies Act 1956.
S.O.2437(E) 04.09.2015 Notification regarding sub-section (6) of section 129 of the Companies Act, 2013 (18 of 2013)
G.S.R.679(E) 04.09.2015 Notification regarding sub-section (1) of section 467 of the Companies Act, 2013 (18 of 2013)
G.S.R. 466(E). 05.06.2015 Exemptions to Section 8 (Non-Profit) under section 462 of CA 2013
G.S.R. 464(E). 05.06.2015 Exemptions to Private Companies under section 462 of CA 2013
G.S.R. 465(E). 05.06.2015 Exemptions to Nidhis under section 462 of CA 2013
G.S.R. 463(E). 05.06.2015 Exemptions to Government Companies under section 462 of CA 2013
S.O.1440(E) 29.05.2015 Commencement Notification of Companies (Amendment) Act, 2015
S.O.891(E) 31.03.2015 Delegation of powers to RDs u/s 94(5) read with section 458 of CA, 2013
S.O.831(E) 24.03.2015 Appointment of RoCs as adjudicating officers with jurisdiction and their appellate authorities u/s 454 of CA 2013.
G.S.R. 111(E) 16.02.2015 The Companies (Indian Accounting Standards) Rules, 2015.
S.O.129(E) 09.01.2015 Notification authorizing officers for filing complaint under section 159 read with section 155 of the Companies Act, 2013

MCA Notifications 2014

Reference No Date Description
G.S.R. 741(E) 24.10.2014 Notification dated: 24.10.2014 - Amendment in Schedule VII of the Companies Act, 2013
S.O.2425(E) 18.09.2014 Notification for National Advisory Committee on Accounting Standards
G.S.R.627(E) 29.08.2014 Amendment in schedule II of Companies Act, 2013
G.S.R.568(E) 06.08.2014 Amendment in schedule VII of Companies Act, 2013
S.O.1913(E) 25.07.2014 Second Proviso to sub-section (1) of Section 203 of Companies Act, 2013
S.O.1525(E) 13.06.2014 Notification for registrar of Companies at Hyderabad having territorial jurisdiction in the whole State of Telangana
S.O.1524(E) 13.06.2014 Notification for the Official Liquidator at Hyderabad having territorial jurisdiction in the whole State of Telangana
S.O.1459(E) 06.06.2014 Commencement of provisions of sub sections (2) and (3) of section 74
S.O.1353(E) 21.05.2014 Delegation of powers under section 458 of CA 2013 to ROCs
S.O.1354(E) 21.05.2014 Delegation of powers u-s 153 and 154 of CA 2013 to RD Noida
S.O.1352(E) 21.05.2014 Delegation_of powers under section 458 of CA 2013 to RDs
Amendment to Schedule II Notification for Amendment to Schedule II
S.O(E) 27.03.2014 Nomenclature of various forms prescribed under the provisions of Companies Act, 2013 being notified.
S.O 902(E) 27.03.2014 Commencement Notification of the Companies Act, 2013
S.O.582(E) 27.02.2014 Notification relating to effective date of provisions of section 135 and Schedule VII of Companies Act, 2013
G.S.R.130(E) 27.02.2014 Notification relating to amendments of Schedule VII of Companies Act, 2013
G.S.R.261(E) 31.03.2014 Corrigenda to Notification no. GSR 130E dated 27.02.2014 regarding Schedule VII [w.r.t CSR Activities]

MCA Notifications 2013

Reference No Date Description
Commencement Notification 12.09.2013 Commencement Notification Of Companies Act 2013
Companies (Removal of Difficulties) Order,2013 20.09.2013 Companies (Removal of Difficulties) Order,2013

MCA Circulars 2015

Reference No Date Description
General Circular 15/2015 30.11.2015 Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013.
General Circular 14/2015 28.10.2015 Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013
General Circular 13/2015 16.09.2015 Extension for a period of one month for the High Level Committee on CSR.
General Circular 12/2015 01.09.2015 Extension of time for filing of cost audit report to the Central Government for the Financial Year 2014-2015 in form CRA-4
General Circular 11/2015 21.07.2015 Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013
General Circular 10/2015 13.07.2015 Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act,2013
General Circular 9/2015 18.06.2015 Clarification on repayment of deposits accepted by the companies before the commencement of the Companies Act, 2013 under section 74 of the said Act.
General Circular 8/2015 12.06.2015 Extension of time for filing of Notice of appointment of the Cost Auditor for the F.Y. 2015-16 in Form CRA-2 and filing of cost audit report to the Central Government for the F.Y. 2014-15 in form CRA-4.
General Circular 7/2015 10.04.2015 Remuneration to managerial person under Schedule XIII of the Companies Act, 1956 - Clarification with regard to payment for period.
General Circular 6/2015 09.04.2015 Clarification under sub-section (7) of section 186 of the Companies Act,2013
General Circular 5/2015 30.03.2015 Amount received by private companies from their members, directors or their relatives before lst April, 2014 - Clariflcation regarding applicability of Companies (Acceptance of Deposits) Rules, 20l4
General Circular 4/2015 10.03.2015 Clarification with regard to section 185 and 186 of the Companies Act, 2013 - loans and advances to employees
General Circular 03/2015 03.03.2015 General Circular 03/2015: Clarification relating to filing of e-form DIR-I1 & DIR-12 under the Companies Act, 2013.
General Circular 02/2015 11.02.2015 Extension of time for filing of Notice of appointment of the Cost Auditor in Form CRA-2.
General Circular 01/2015 03.02.2015 Constitution of a High Level Committee to suggest measures for improved monitoring of the implementation of Corporate Social Responsibility policies by the companies under Section 135 of the Companies Act, 2013

MCA Circulars 2014

Reference No Date Description
General Circular 45/2014 18.11.2014 Extension of time for holding Annual General Meeting (AGM) under section 96(1) of the Companies Act, 2013-Companies registered in State of Jammu and Kashmir.
General Circular 44/2014 14.11.2014 Extension of Company Law Settlement Scheme,2014 (CLSS-2014) up to 31/12/2014.
General Circular 43/2014 13.11.2014 Issue of Foreign Currency Convertible Bonds (FCCBs) and Foreign Currency Bonds (FCBs) - Clarification regarding applicability of provisions of Chapter III of the Companies Act, 2013.
General Circular 42/2014 12.11.2014 Clarification on matters relating to the Companies(Cost Records and Audit) Rules,2014
General Circular 41/2014 15.10.2014 Company Law Settlement Scheme, 2014 (CLSS-2014) - Clarification u/s 164(2) of the Companies Act, 2013
General Circular 40/2014 15.10.2014 Company Law Settlement Scheme, 2014 (CLSS-2014)
General Circular No. 39/2014 14/10/2014 Clarification on matters relating to Consolidated Financial Statement.
General Circular No. 38/2014 14/10/2014 Right of persons other than retiring directors to stand for directorship - Refund of deposit under section 160 of the Companies Act, 2013 in certain cases.
General Circular No. 36/2014 17/09/2014 Clarification with regard to provisions of Corporate Social Responsibility(CSR) under section 135 of the Companies Act,2013.
General Circular No. 35/2014 27/08/2014 Clarification Accounting Standards(AS) 10-Capitalization of Cost-regarding
General Circular 34/2014 12/8/2014 Company Law Settlement Scheme, 2014
General Circular No. 33/2014 31/07/2014 Clarification with regard to applicability of provisions of section 139(5) and 139(7) of the Companies Act,2013
General Circular No. 32/2014 23/07/2014 Clarification on transitional period for resolutions passed Under the Companies Act, 1956.
General Circular No. 31/2014 19/07/2014 Extension of validity of reserved names-reg
General Circular No. 30/2014 17/07/2014 Clarification on matters relating to Related Party Transactions.
General Circular No. 29/2014 11/7/2014 Registration of names of the Companies shall be in consonance with the provisions of the Emblems and Names (Prevention of Improper Use)Act, 1950
General Circular No. 28/2014 9/7/2014 Clarification on form MGT-14 through STP mode.
General Circular No. 27/2014 30/06/2014 Clarification regarding filing of Form DPT4 under Companies Act, 2013.
General Circular No. 26/2014 27/06/2014 Clarification with regard to use of the words "Commodity Exchange" in a company-reg.
General Circular No. 25/2014 26/06/2014 Clarification on applicability of requirement for resident director.
General Circular No. 24/2014 25/06/2014 Clarification with regard to holding of shares in a fiduciary capacity by associate company under section 2(6) of the Companies Act,2013
General Circular No. 23/2014 25/06/2014 Clarification relating to incorporation of a company i.e. company Incorporated outside India
General Circular No. 22/2014 25/06/2014 Clarification with regard to format of annual return applicable for Financial Year 2013-14 and fees to be charged by companies for allowing inspection of records.
General Circular No. 21/2014 18/06/2014 Clarifications with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013.
General Circular No. 20/2014 17/06/2014 Clarification with regard to voting through electronic means
General Circular No. 19/2014 12/6/2014 Clarification on Rules prescribed under the Companies Act, 2013- Matters relating to share capital and debentures
General Circular No. 18/2014 11/6/2014 Clarification for filing of form No. INC-27 for conversion of company from public to private under the provisions of Companies Act, 2013
General Circular No. 17/2014 11/6/2014 Filing of MGT-10-clarification
General Circular No. 16/2014 10/6/2014 Applicability of PAN requirement for Foreign Nationals.
General Circular No. 15/2014 9/6/2014 Clarification regarding maintaining register in new format [sub-section(9) of section 186]
General Circular No. 14/2014 9/6/2014 Clarifications on Rules prescribed under the Companies Act, 2013 - Matters relating to appointment and qualifications of directors and Independent directors
General Circular No. 13/2014 23/05/2014 Extension of validity period for names reserved as on 31st March, 2014
General Circular No. 12/2014 22/05/2014 Applicability of PAN requirement for Foreign Nationals.
General Circular No. 11/2014 7/5/2014 One time opportunity for extension of period of Reservation of Name.
General Circular No. 10/2014 7/5/2014 Certification of E-forms/non e-forms under the Companies Act, 2013 by the Practicing Professionals:- regardlng.
General Circular No. 09/2014 25/04/2014 Availability of E-forms/non-e-forms under the companies act 2013
General Circular No. 08/2014 4/4/2014 Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements,auditors report, Board’s report and attachments to such statements and reports- Applicability with regard to relevant financial year.
General Circular No. 07/2014 1/4/2014 Dissemination of Information with regards to provisions of the Companies Act,2013
Table of Fees 1/4/2014 Table of Fees
General Circular No. 06/2014 29/03/2014 Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956
General Circular No. 05/2014 28/03/2014 Online payment of stamp duty and court fee stamp for issue of certified copies
General Circular No. 4/2014 25/03/2014 Clarification with regard to section 180 of the Companies Act, 2013
General Circular No. 3/2014 14/02/2014 Clarification with regard to Section 185 of the Companies Act,2013.

MCA Circulars 2013

Reference No Date Description
General Circular No. 20/2013 27.12.2013 Clarification with regard to holding of shares or exercising power in a fiduciary capacity - Holding and Subsidiary relationship under Section 2(87) of the Companies Act.2013
General Circular No.19/2013 10.12.2013 Clarification with regard to applicability of section 182(3) of the Companies Act,2013.
General Circular No. 16/2013 18.09.2013 Clarification on the notification dated 12.9.2013.
General Circular No. 15/2013 13.09.2013 Clarification on the notification dated 12.9.2013.

B. Updates and Forms under the Companies Act, 2013 and Rules framed there under

Description e-Form with Instruction e-Form Version updated
Intimation of Director Identification Number by the company to the Registrar DIN services Form DIR-3C Form DIR-3C 5-Nov-14
Approval Services (Headquarters)
Form of intimation of appointment of cost auditor by the company to Central Government. Form CRA-2 Form CRA-2 7-Jul-15
Form of application to the Central Government for appointment of cost auditor Form 23C Form 23C 21-Aug-14
Form for filing application or documents with Central Government Form CG-1 Form CG-1 28-Apr-14
Approval Services (Regional Director)
Application for removal of auditor(s) from his/their office before expiry of term. Form ADT-2 Form ADT-2 25-Sep-15
Application to Regional director for conversion of section 8 company into company of any other kind Form INC-18 Form INC-18 28-Apr-14
Application to Regional Director for approval to shift the Registered Office from one state to another state or from jurisdiction of one Registrar to another Registrar within the same State Form INC-23 Form INC-23 2-Aug-14
Memorandum of Appeal Form ADJ Form ADJ 2-Jun-14
Form for filing Application to Central Government (Regional Director) Form RD-2 Form RD-2 4-Sep-15
Applications made to Regional Director Form RD-1 Form RD-1 6-Jun-14
Approval Services (Registrar of Companies)
One Person Company- Application for Conversion Form INC-6 Form INC-6 4-Sep-15
Application for approval of Central Government for change of name Form INC-24 Form INC-24 25-Jul-14
Application to Registrar for obtaining the status of dormant company Form MSC-1 Form MSC-1 6-Jun-14
Application for seeking status of active company Form MSC-4 Form MSC-4 6-Jun-14
Applications made to Registrar of Companies Form GNL-1 Form GNL-1 4-Sep-15
Application for striking off the name of company under the Fast Track Exit(FTE) Mode Form FTE Form FTE 4-Sep-15
Change Services
Application for reservation of name Form INC-1 Form INC-1 4-Sep-15
One Person Company- Nominee consent form Form INC-3 Form INC-3 2-Jun-14
One Person Company- Change in Member/Nominee Form INC-4 Form INC-4 6-Nov-15
Notice of situation or change of situation of registered office Form INC-22 Form INC-22 2-Dec-15
Conversion of public company into private company or private company into public company Form INC-27 Form INC-27 21-Sep-14
Notice to Registrar of any alteration of share capital Form SH-7 Form SH-7 2-Dec-15
Particulars of appointment of Directors and the key managerial personnel and the changes among them Form DIR-12 Form DIR-12 2-Dec-15
Return of alteration in the documents filed for registration by foreign company Form FC-2 Form FC-2 25-Jul-14
Annual accounts along with the list of all principal places of business in India established by foreign company Form FC-3 Form FC-3 2-Aug-14
Charge Management
Application for registration of creation, modification of charge (other than those related to debentures) Form CHG-1 Form CHG-1 2-Dec-15
Particulars for satisfaction of charge thereof Form CHG-4 Form CHG-4 4-Dec-15
Notice of appointment or cessation of receiver or manager Form CHG-6 Form CHG-6 2-Jun-14
Application for registration of creation or modification of charge for debentures or rectification of particulars filed in respect of creation or modification of charge for debetures Form CHG-9 Form CHG-9 4-Dec-15
Details of persons/directors/charged/specified Form GNL-3 Form GNL-3 4-Sep-15
DIN Forms
Application for allotment of Director Identification Number Form DIR-3 Form DIR-3 2-Dec-15
Intimation of change in particulars of Director to be given to the Central Government Form DIR-6 Form DIR-6 2-Dec-15
Incorporation services
Integrated Incorporation Form Form INC-29 Form INC-29 4-Dec-15
Application for reservation of name Form INC-1 Form INC-1 4-Sep-15
One Person Company- Application for Incorporation Form INC-2 Form INC-2 1-Jun-15
One Person Company- Nominee consent form Form INC-3 Form INC-3 2-Jun-14
Application for Incorporation of Comapny (Other than OPC) Form INC-7 Form INC-7 4-Dec-15
Notice of situation or change of situation of registered office Form INC-22 Form INC-22 30-May-15
Particulars of appointment of Directors and the key managerial personnel and the changes among them Form DIR-12 Form DIR-12 2-Oct-14
Application by a company for registration under section 366 Form URC-1 Form URC-1 7-May-14
Information to be filed by foreign company Form FC-1 Form FC-1 1-Aug-15
Compliance Related Filing
Form for filing Cost Audit Report with the Central Government. Form CRA-4 Form CRA-4 25-Sep-15
Return of deposits Form DPT-3 Form DPT-3 7-Jul-15
Information to the Registrar by Company for appointment of Auditor Form ADT-1 Form ADT-1 20-Oct-14
Notice of Resignation by the Auditor Form ADT-3 Form ADT-3 2-Oct-14
Statement regarding deposits existing on the commencement of the Act Form DPT-4 Form DPT-4 2-Oct-14
Information by cost auditor to Central Government FORM 23D Form 23D 21-Aug-14
Information by auditor to Registrar FORM 23B Form 23B 1-Aug-15
Statement of amounts credited to investor education and protection fund Form 1INV Form 1INV -
One Person Company- Intimation of exceeding threshold Form INC-5 Form INC-5 28-Apr-14
Return of allotment Form PAS-3 Form PAS-3 13-Jun-15
Letter of offer Form SH-8 Form SH-8 25-Jul-14
Declaration of Solvency Form SH-9 Form SH-9 25-Sep-15
Return in respect of buy-back of securities Form SH-11 Form SH-11 5-Jul-14
Filing of Resolutions and agreements to the Registrar Form MGT-14 Form MGT-14 2-Dec-15
Notice of resignation of a director to the Registrar Form DIR-11 Form DIR-11 13-Sep-14
Form for submission of documents with the Registrar. Form GNL-2 Form GNL-2 22-Nov-14
Annual Return of a Foreign company Form FC-4 Form FC-4 2-Dec-15
Return of dormant companies Form MSC-3 Form MSC-3 7-Jul-15
Statement of unclaimed and unpaid amounts Form 5INV Form 5INV -
Persons not holding beneficial interest in shares Form MGT-6 Form MGT-6 2-Jun-14
Statutory Report Form 22 Form 22 4-Sep-15
Form for filing XBRL document in respect of cost audit report and other documents with the Central Government Form I-XBRL Form I-XBRL -
Form for filing XBRL document in respect of compliance report and other documents with the Central Government Form A-XBRL Form A-XBRL -
Informational Services
Notice of situation or change of situation or discontinuation of situation,of place where foreign register shall be kept Form MGT-3 Form MGT-3 10-Mar-15
Form for filing Report on Annual General Meeting Form MGT-15 Form MGT-15 16-Oct-15
Notice of address at which books of account are maintained Form AOC-5 Form AOC-5 17-Jan-15
Changes in shareholding position of promoters and top ten shareholders Form MGT-10 Form MGT-10 22-Nov-14
Intimation to Registrar of revocation/surrender of license issued under section 8 Form INC-20 Form INC-20 30-May-14
Notice of Order of the Court or any other competent authority Form INC-28 Form INC-28 25-Jul-14
Information to be furnished in relation to any offer of a scheme or contract involving the transfer of shares or any class of shares in the transferor company to the transferee company Form 35A Form 35A -
Investor Services
Form for filing complaint(s) against the company Investor Complaint Form Investor Complaint Form 2-Jun-14
Provisions related to Mangerial personnel
Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors Form MR-2 Form MR-2 14-Aug-15
Return of appointment of MD/WTD/Manager Form MR-1 Form MR-1 15-Aug-14
Annual filing eForms
Form for filing annual return by a company. Form MGT-7 Form MGT-7 17-Nov-15
Form for filing consolidated financial statements and other documents with the Registrar Form AOC-4 CFS Form AOC-4 CFS 1-Nov-15
Form for filing financial statement and other documents with the Registrar Form AOC-4 Form AOC-4 29-Oct-15
Form for filing annual return by a company having a share capital with the Registrar Form 20B Form 20B 1-Aug-15
Particulars of annual return for the company not having share capital Form 21A Form 21A 1-Aug-15
Form for filing balance sheet and other documents with the Registrar Form 23AC Form 23AC 1-Aug-15
Form for filing Profit and Loss account and other documents with the Registrar Form 23ACA Form 23ACA 2-Dec-15
Form for submission of compliance certificate with the Registrar Form 66 Form 66 1-Aug-15
Addendum Form
Form for filing addendum for rectification of defects or incompleteness Form GNL-4 Form GNL-4 28-Feb-15
Annual filling-XBRL-eForms
Form for filing XBRL document in respect of financial statement and other documents with the Registrar. Form AOC-4 XBRL Form AOC-4 XBRL 1-Nov-15
Form for filing XBRL document in respect of balance sheet and other documents with the Registrar Form 23AC-XBRL Form 23AC-XBRL -
Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar Form 23ACA-XBRL Form 23ACA-XBRL 1-Aug-15
Limited liability partnership (LLP) forms
Form for intimating to Registrar of Companies of conversion of the company into limited liability partnership (LLP). . Form 14 Form 14 2-Jun-14
Refund eForm
Application for requesting refund of fees paid Refund Form Refund Form 13-Sep-14
Click here to view Approved Refund Process
Bank Account eForm
Application for simplifying bank account opening process as user shall not be required to submit any physical application form. Form BankACC Form BankACC 6-Jun-14
Attachments
Application to Central Government for extension of time for filing particulars of registration of creation / modification / satisfaction of charge OR for rectification of omission or misstatement of any particular in respect of creation/ modification/ satisfaction of charge Form CHG-8
Application for surrender of Director Identification Number Form DIR-5
Form of application for removal of disqualification of directors Form DIR-10
Circular or circular in the form of advertisement inviting deposits Form DPT-1
Application for grant of License under section 8 Form INC-12
Return of Statutory Compliances Form NDH-1
Application for extension of Time Form NDH-2
Half Yearly Return Form NDH-3
Information Memorandum Form PAS-2
Private Placement Offer Letter Form PAS-4

C. The Companies Act, 1956 and Rules framed there under, along with Notifications and Circulars

Year Categories Description
2014 The Companies (Central Government’s) General Rules and Forms Amendment Rules The Companies (Central Government’s) General Rules and Forms Amendment Rules, 2014
2013 Companies Directors Identification Number (Amendment) Rules Companies Directors Identification Number (Amendment) Rules, 2013
2012 Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012
2012 Companies (Cost Accounting Records) Rules Companies (Cost Accounting Records) Amendment Rules, 2012
2012 Companies (Cost Audit Report) Rules Companies (Cost Audit Report) Amendment Rules, 2012
2012 Cost Accounting Records (Fertilizer Industry) Rules Cost Accounting Records (Fertilizer Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Electricity Industry) Rules Cost Accounting Records (Electricity Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Petroleum Industry) Rules Cost Accounting Records (Petroleum Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Pharmaceutical Industry)Rules Cost Accounting Records (Pharmaceutical Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Telecommunication Industry) Rules Cost Accounting Records (Telecommunication Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Sugar Industry) Rules Cost Accounting Records (Sugar Industry) Amendment Rules, 2012
2011 Cost Accounting Records (Telecommunication Industry) Rules Cost Accounting Records _Telecommunication Industry_ Amendment Rules, 2012
2011 Cost Accounting Records (Sugar Industry) Rules The Cost Accounting Records (Sugar Industry) Rules, 2011
2011 Cost Accounting Records (Petroleum Industry) Rules The Cost Accounting Records (Pharmaceutical Industry) Rules, 2011
2011 Cost Accounting Records (Petroleum Industry) Rules The Cost Accounting Records (Petroleum Industry) Rules, 2011
2011 Cost Accounting Records (Fertilizer Industry) Rules The Cost Accounting Records (Fertilizer Industry) Rules, 2011
2011 Cost Accounting Records (Electricity Industry) Rules The Cost Accounting Records (Electricity Industry) Rules, 2011
2011 Companies (Central Government's) Rules The Companies (Central Government's) General Rules and Forms(Amendment) Rules , 2011
2011 Companies (Filing of documents and forms in XBRL) Rules The Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011
2011 Companies (Cost Accounting Records) Rules The Companies (Cost Accounting Records) Rules, 2011
2011 Companies (Cost Audit Report) Rules The Companies (Cost Audit Report) Rules, 2011
2011 Companies(Accounting Standard), Rules Companies (Accounting Standards) Amendment Rules ,2011
2006 Compliance rules Companies (Accounting Standards) Rules, 2006
2003 Compliance rules Unlisted Public Companies (Preferential Allotment) Rules, 2003
2003 Audit rules Companies Auditors Report order 2003 (CARO)
2003 Destruction of records rules Disposal of Records (in the Offices of the Registrar of Companies) Rules, 2003
2001 Audit rules Cost Audit Report Rules 2001
2001 Compliance rules The Companies ((Issue of Share Capital with Differential Voting Rights) Rules, 2001
2001 Investor rules The Investors Education and Protection Fund (Awareness an Protection of Investors) Rules 2001
2001 Compliance rules The Companies (Appointment of the Small Shareholders Director) Rules, 2001
2001 Compliance rules The Companies (Passing of the Resolution by Postal Ballot) Rules, 2001
2001 General rules and regulations The Companies (Compliance Certificate) Rules, 2001
1999 General rules and regulations Companies (Fees on Applications) Rules, 1999
1999 Compliance rules Private Limited Company and Unlisted Public Limited Company (Buy Back of Securities) Rules 1999
1997 Company Law Board Company Law Board (Qualifications, Experience and Other Conditions of Service of Members) (Amendment) Rules, 1997
1997 Deposit rules Companies (Acceptance of Deposits Amendment) Rules, 1997
1996 Audit rules Cost Audit (Report) Rules, 1996
1996 Company Law Board Company Law Board (Qualifications, Experience and Other Conditions of Service of Members) ( Amendment) Rules, 1996
1993 Company Law Board Company Law Board (Qualifications, Experience and Other Conditions Of Service of Members) Rules, 1993
1991 Company Law Board Company Law Board Regulations, 1991
1991 Company Law Board Company Law Board (Fees on Applications and Petitions) Rules, 1991
1988 Audit rules Manufacturing and Other Companies (Auditor's Report) Order, 1988
1988 Compliance rules Companies (Appointment and Qualifications of Secretary) Rules, 1988
1988 Compliance rules Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988
1984 Destruction of records rules The Office Of The Public Trustee (Destruction of Records) Rules, 1984
1980 Company Law Board The Offices Of The Company Law Board Benches (Destruction Of Records) Rules, 1980
1979 General rules and regulations Companies (Application for Extension of time or Exemption under sub-section (8) of section 58A) Rules, 1979
1978 Compliance rules Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978
1977 Compliance rules Public Companies (Terms of Issue of Debentures and Raising of Loans with Option to Convert such Debentures or Loans into Shares) Rules, 1977
1976 Destruction of records rules The Offices Of The Regional Directors (Destruction Of Records) Rules, 1976
1975 General rules and regulations Companies (Declaration of Dividend out of Reserves) Rules, 1975
1975 Deposit rules Companies (Acceptance of Deposits) Rules, 1975
1975 General rules and regulations Companies (Appointment of Sole Agents) Rules, 1975
1975 General rules and regulations Application of section 159 to Foreign Companies Rules 1975
1975 Compliance rules Companies (Particulars of Employees) Rules, 1975
1975 Compliance rules Companies (Transfer of Profits to Reserves) Rules, 1975
1975 Compliance rules The Companies (Declaration of Beneficial Interest in Shares) Rules, 1975
1973 Compliance rules The Companies (Public Trustee) Rules, 1973
1966 Destruction of records rules Companies (Preservation and Disposal of Records) Rules, 1966
1965 Court liquidator rules Companies Liquidation Accounts Rules, 1965
1965 Court liquidator rules Companies (Official Liquidator's Accounts) Rules, 1965
1964 Compliance rules Trustees (Declaration of Holdings of Shares and Debentures) Rules, 1964
1961 Audit rules Companies (Branch Audit Exemption) Rules, 1961
1960 Compliance rules Companies (Issue of Share Certificate) Rules, 1960
1959 Court liquidator rules Companies (Court) Rules, 1959
1956 General rules and regulations Companies (Central Government's) General Rules and Forms, 1956
1956 General rules and regulations Companies Regulations, 1956
 1967~

2002

Audit rules under S.209(1)(D) Cost Accounting Record Rules of 44 products
 

MCA Notifications 2015

Reference No Date Description
G.S.R.395(E) 18.05.2015 Rescinding of notifications GSR No. 179(E) dated 3rd March, 2011 and GSR 650(E) dated 29th August, 2011
S.O.(E) 18.05.2015 Shri Atul Hasmukhrai Mehta, President, Nominee of the Institute of Company Secretaries of India

MCA Notifications 2014

Reference No Date Description
G.S.R (E) 27.03.2014 Investor Education and Protection Fund (awareness and protection of investors) Amendment Rules 2014
G.S.R (E) 27.03.2014 Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Amendment Rules, 2014

MCA Notifications 2013

Reference No Date Description
S.O(E) 07.11.2013 Electoral Trust Notification
G.S.R.87(E) 15.07.2013 THE GAZETTE OF INDIA : EXTRAORDINARY
G.S.R.87(E) 15.02.2013 THE GAZETTE OF INDIA : EXTRAORDINARY
G.S.R.(E) 21.03.2013 Companies(Acceptance of Deposits Amendment)Rules, 2013.
G.S.R.(E) 15.03.2013 Company Board(Group 'B' Post- Section Officer)Recruitment Rules, 2013.
G.S.R.173(E) 15.03.2013 Companies Directors Identification Number (Amendment) Rules, 2013.

MCA Notifications 2012

Reference No Date Description
G.S.R.(E) 24.12.2012 The Companies Directors Identification Number(Third Amendment) Rules 2012-DIN1
G.S.R.(E) 24.12.2012 The Companies Directors Identification Number(Third Amendment) Rules 2012-DIN4
G.S.R.(E) 24.12.2012 The Companies (Central Government's) General Rules and Forms (Seventh Amendment) Rules 2012
S.O 2978(E) 21.12.2012 MCX Stock Echange Ltd added to list of notified stock exchanges
S.O 2977(E) 21.12.2012 Delegation of powers u/s 388B, 388C & 388E of the Comapnies Act,1956 to RBI
S.O(E) 21.12.2012 Recognition of MCX Stock Exchange Ltd
S.O(E) 21.12.2012 Delegation of Powers U/s 388 B, 388C, 388E to RBI (Banking Regulation Act)
G.S.R.906(E) 19.12.2012 Amend the Companies(Central Government's) General Rules and Forms,1956
S.O(E) 15.10.2012 Amendment in NACAS Constitution
G.S.R.763(E) 15.10.2012 Amendment in Comapny Regulations and RD- North Eastern Region created
G.S.R.(E) 12.10.2012 Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012
G.S.R.750(E) 05.10.2012 Corrigendum to Companies(CG) 6th Amendment Rules,2012
G.S.R.736(E) 01.10.2012 Rule 10(i) of Companies (Issue of Indian Depository Receipt) Rules,2004 amended
S.O.2345(E) 01.10.2012 SRO 355(E) dated 17.1.1957 amended
S.O.(E) 01.10.2012 AMENDMENT TO SRO 355 DATED 17.1.1957 W.R.T. GOVT. COMPANIES U/S 166(2)
F.No.1/1/2013-Cl.V(Pt.file) 30.08.2012 Delegation of Powers to Regional Directors u/s 17,18,19,141 and 188 of the Companies Act,1956
G.S.R. 534(E) 16.08.2012 Gazette notification GSR 534(E) dated 14/07/2011-clarification regarding
G.S.R 617(E) 07.08.2012 Amendment to the Companies (Fees on Applications) Rules, 1999
S.O. 1747(E) 07.08.2012 Product Group Classification
G.S.R. 588 (E) 26.07.2012 Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 21 & 23)
G.S.R. 577(E) 19.07.2012 Companies (Central Govemment's) General Rules and Forms (Fourth Amendment) Rules, 2012- Forms 8, 10 & 17
G.S.R.(E) 10.07.2012 Companies (Central Government's) General Rules and Forms), 2012 - New Form 24AAA
G.S.R. 547 (E) 10.07.2012 Company Law Board (Fees on Application and Petitions) (Amendment) Rules, 2012
S.O. 1540 (E) 10.07.2012 Notifying certain sections of Companies (Second Amendment) Act, 2012
S.O. 1539 (E) 10.07.2012 Delegation of Powers of Central Government to Regional Director
S.O. 1538 (E) 10.07.2012 Delegation of powers of Central Government to Regisrar of Companies
G.S.R.(E) 21.06.2012 Corrigendum to notification GSR 430(E) dated 05.6.2012
G.S.R. 429 (E) 05.06.2012 Form DIN 1 amended
G.S.R. 411(E) 31.05.2012 Companies (Central Government's) General Rules and Forms (Amendment) Rules, 2012
GS.R. 395(E) 28.05.2012 Companies (Director Identification Number) Amendment Rules, 2012
Clarification for Notification no G.S.R. 352(E) dated 10.05.2012
G.S.R. 352(E) 10.05.2012 Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies)Rules, 2012.
G.S.R. 298(E) 17.04.2012 Schedule XIV amended for intangible assets created under Build, Operate, and Transfer, Build , Own, Operate and Transfer or anu other form of Public Private Partnership Route
S.O. 804(E) 11.04.2012 National Advisory Committee on Accounting Standrads reconstituted
S.O. 733(E). 04.04.2012 Companies (Central Governments's) General Rules & Forms,1956, Assistant Commissioner of Income Tax, Guwahati appointed as prescribed authority for the purposes of Section 108(1A) (a) of the Comapnies Act,1956.

MCA Notifications 2011

Reference No Date Description
G.S.R. 914(E). 29.12.2011 Insertion of Para 46A in Accounting Standard-11
G.S.R. 913(E). 29.12.2011 Companies(Accounting Standards) Amendment Rules, 2011,In Accounting Standard-11 Para 46 Implementation date extended upto "31st march, 2020"
G.S.R. 887(E). 16.12.2011 Companies(Amendment) Regulations, 2011.The offices of Regional Directors specified for the respective regions
G.S.R. 879(E). 14.12.2011 Unlisted Public Companies(Preferential Allotment )Rules, 2011
G.S.R. 880(E). 14.12.2011 Amendment in Scedule XIV
G.S.R. 869(E). 07.12.2011 The Cost Accounting Records (Telecommunication Industry) Rules, 2011
G.S.R. 872(E). 07.12.2011 The Cost Accounting Records (Sugar Industry) Rules, 2011
G.S.R. 874(E). 07.12.2011 The Cost Accounting Records (Pharmaceutical Industry) Rules, 2011
G.S.R. 870(E). 07.12.2011 The Cost Accounting Records (Petroleum Industry) Rules, 2011
G.S.R. 873(E). 07.12.2011 The Cost Accounting Records (Fertilizer Industry) Rules, 2011
G.S.R. 871(E). 07.12.2011 The Cost Accounting Records (Electricity Industry) Rules, 2011
S.O. 2569(E) 13.11.2011 ESTABLISHMENT OF ROC-CUM-OL OFFICES
F.No.al12009-llCA(Vo1.1) 09.11.2011 The Search-Cum-Selection committee for the post of Director General and Chief Executive Officer (DG&CEO) in the Indian Institute of Corporate Affairs (IICA)
17/143/2011 -CL.V 28.10.2011 Companies (Dematerialization of Certificates) Rules, 2011
G.S.R. 749(E) 05.10.2011 Companies (Central Government's) General Rules and Forms (Amendment) Rules, 2011
G.S.R. 748(E) 05.10.2011 Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Rules, 2011
G.S.R. 716(E) 23.09.2011 companies (Central Government's) General Rules and Forms (Amendment) Rules, 2011
G.S.R. 715(E) 23.09.2011 Appointment of the person in SFIO
G.S.R. 710(E) 22.09.2011 Companies (Amendment) Regulations, 2011
G.S.R. 684(E) 14.09.2011 Amendment in Notification No G.S.R. 38(E) dated 19th January,2011
G.S.R. 649(E) 25.08.2011 Company Secretaries Procedures of Meetings of Quality Review Board, and Terms and Conditions of Service and Allowances of the Chairperson and Members of the Board (Amendment) Rules,2011
G.S.R. 617(E) 11.08.2011 Appointment of persons in SFIO
G.S.R. 618(E) 11.08.2011 Companies (Central Government's) General Rules and Forms (Amendment) Rules,2011
G.S.R.(E) 11.08.2011 Companies (Central Governmemnt's) General Rules and Forms (Amendments) Rules, 2011,2011
G.S.R. 534(E) 14.07.2011 Amendment in Schedule XIII of the Companies Act,1956
G.S.R. 533(E) 14.07.2011 Companies (Central Government's) General Rules and Forms (Amendment Rules), 2011
G.S.R. 524(E) 08.07.2011 Method of recruitment to the post of Additional Director (Foresnic Auditing) in Serious Fraud Investigation Office
G.S.R. 515(E). 07.07.2011 Serious Fraud Investigation Office, Ministry of Corporate Affairs, Additional Director (Investigation) Recruitment Rules, 2011
G.S.R. 514(E) 07.07.2011 Companies (Central Government's) General Rules and Forms (Amendment) Rules, 2011(Rule 10C amended)
G.S.R. 507(E) 05.07.2011 Companies Director Identification Number(Third Amendment) Rules, 2011
G.S.R. 506(E) 05.07.2011 Limited Liability Partnership Rules, 2009(Amendment) Rules, 2011
G.S.R.502(E) 29.06.2011 Company Law Board(Qualification,Experience and other Conditions of Service of Members) Amendment Rules,2011
GSR 453(E) 14.06.2011 Companies (Amendment) Regulations, 2011 regarding six Regional Directors
S.O. 1355(E) 10.06.2011 Amendment in Notification No S.O. 1329(E) dated 8th May,1978 and last amended by S.O. 143(E) dated 14.1.2009.
GSR 429(E) 03.06.2011 The Companies (Cost Accounting Records) Rules, 2011
GSR 430(E) 03.06.2011 The Companies (Cost Audit Report) Rules, 2011
G.S.R 427(E) 02.06.2011 Companies Director Identification Number (Second Amendment) Rules, 2011
G.S.R 419(E) 30.05.2011 Companies (Passing of the resolution by postal Ballot) Rules,2011
G.S.R.408(E) 26.05.2011 Companies(Central Government's) General Rules and Forms (Amendment) Rules 2011 dated 29th May,2011.
G.S.R.407(E) 26.05.2011 Companies(Central Government's) General Rules and Forms (Second Amendment) , 2011 - New Form No. 23D inserted effective from 29-05-2011.
G.S.R.396(E) 23.05.2011 Amendment in Schedule XIII of the Companies Act,1956
S.O. 1152(E) 23.05.2011 Central Government specifies LLP a Body corporate for the limited purpose of section 226 (3)(a) of the Companies Act,1956
G.S.R. 368(E) 09.05.2011 Companies (Amendment ) Regulations, 2011
G.S.R. 357(E) 02.05.2011 Director’s Relative (Office or Place of Profit) Rules, 2011.
G.S.R. 351(E) 29.04.2011 Companies (Central Government's )General Rules & Forms (Amendment) Rules 2011
G.S.R. 326(E) 08.04.2011 Amendment in Notification No GSR 517(E) dated 31st August,2006
G.S.R. 304(E) 06.04.2011 Amendment in Companies Regulations,1956
G.S.R. 303(E) 06.04.2011 Amendment in Director's Relatives (Office or Place of Profit) Rules,2003.
G.S.R. 289(E) 31.03.2011 Amendment in Companies (Particulars of Employees) Rules,1975.
S.O. 653(E) 30.03.2011 Amendment to paragraph 2 of notification no S.O. 447(E) dated 28.2.2011 regarding Schedule VI.
G.S.R. 259(E) 26.03.2011 Amendment in Companies (Central Government's) General Rules & Forms, 1956.
G.S.R. 258(E) 26.03.2011 Rules to amend the Companies (Director Identification Number) Rules, 2006
G.S.R. 223(E) 18.03.2011 Delegation of powers and functions to Regional Directors on selective provisions
S.O. 591(E) 18.03.2011 Amendments in the notification number, SRO dated 7th January, 1957
G.S.R. 222(E) 17.03.2011 Cental Government delegates the powers to the Registrar of Companies under section 21,25,31(1),108(1D),572
GSR 196(E) 08.03.2011 Corrigendum to Notification GSR 112(E) dated 25 Feb, 2011
S.O. 447(E) 28.02.2011 Revised Schedule VI (shall be effective from 01.04.2011)
G.S.R. 78(E) 10.02.2011 Amendments in Companies (Central Government's) General Rules and Forms, 1956
GSR 70(E) 08.02.2011 Amendments in Schedule XIII to the Companies Act 1956
S.O. 301(E) 08.02.2011 Exemption under Section 211 of Companies Act 1956
S.O. 300(E) 08.02.2011 Exemption under Section 211 of Companies Act 1956
S.O. 107(E) 19.01.2011 Appiontment of National Advisory Committee on Accounting Standards

MCA Notifications 2010

Reference No Date Description
S.O. 2926(E) 10.12.2010 Amendments made by Central Government in the notification by exercising the power conferred under section 210A of the companies Act 1956
GSR 880(E) 03.11.2010 Amendments made by Central Government in the notification of the Government of India, erstwhile Ministry of Law, Justice and Company Affairs(Department of Company Affairs) No. GSR 309(E), dated the 30th April 2002.
GSR 881(E) 03.11.2010 Amendments made by Central Government in the notification of the Government of India, erstwhile Ministry of Law, Justice and Company Affairs(Department of Company Affairs) No. GSR 555(E), dated the 26th July 2001.
G.S.R 866(E) 29.10.2010 Amendment to Companies Regulation 1956
G.S.R 867(E) 29.10.2010 Authorising officers in the SFIO for the purpose of filing and conducting prosecution under the companies Act 1956
GSR 848(E) 15.10.2010 Companies (Central Government's) General Rules and Forms (Third Amendment), 2010-Revision of Form No. 1 and Form No. 32, effective from 05-12-2010.
GSR 849(E) 15.10.2010 Companies (Director Identification Number) Rules 2006, (Amendment),2010-Revision of Form DIN-1 and Form DIN-3, effective from 05-12-2010.
S.O 2392(E) 29.9.2010 Amendments made by Central Government in the notification by exercising the power conferred under section 210A of the companies Act 1956
S.O 1679(E) 14.7.2010 Amendments made by Central Government in the notification by exercising the power conferred under section 210A of the companies Act 1956
G.S.R 601(E) 16.7.2010 Notification to prohibit the appointment of sole selling agents as per the power vested under section 294AA of the companies Act 1956
G.S.R 475(E) 07.06.2010 Authorising officers in the SFIO for the purpose of filing and conducting prosecution under the companies Act 1956
S.O 1548(E) 25.6.2010 Delegation of power under section 637 of the Act
S.O 913(E) 22.4.2010 Amendments made by Central Government in the notification by exercising the power conferred under section 210A of the companies Act 1956
GSR 177(E) 05.03.2010 Companies(Central Government's) General Rules and Forms (Second Amendment) , 2010 - New Form NO. 68 inserted. effective from 14-3-2010.
GSR 68(E) 10.02.2010 Companies(Central Government's) General Rules and Forms (Amendment), 2010 - revision of Form NO. 32, effective from 14-3-2010.

MCA Notifications 2009 backwards

Master Circulars

Reference No Date Description
Master Circular No: 2/2011 11.11.2011 Master Circular on Cost Accounting Records and Cost Audit
Master Circular No: 1/2011 29.07.2011 Master Circular on Prosecution of Directors

MCA Circulars 2014

Reference No Date Description
General Circular No. 08/2014 4/4/2014 Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements,auditors report, Board’s report and attachments to such statements and reports- Applicability with regard to relevant financial year.
General Circular No. 07/2014 1/4/2014 Dissemination of Information with regards to provisions of the Companies Act,2013
Table of Fees 1/4/2014 Table of Fees
General Circular No. 06/2014 29/03/2014 Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956
General Circular No. 05/2014 28/03/2014 Online payment of stamp duty and court fee stamp for issue of certified copies
General Circular No. 2/2014 11/2/2014 Use of word 'National' in the names of Companies or Limited Liability Partnerships (LLPs)
General Circular No. 1/2014 15/01/2014 Report u/s 394A of the Companies Act, 1956- Taking accounts of comments/inputs from Income Tax Department and other sectoral Regulators while filing reports by RDs.

MCA Circulars 2013

Reference No Date Description
General Circular No. 18/2013 19.11.2013 Clarification with regard to applicability of provision of Section 372A of the Companies Act, 1956.
General Circular No. 17/2013 01.11.2013 Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor
General Circular No. 14/2013 03.09.2013 Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor
General Circular No. 12/2013 28.06.2013 Name availability guidelines,2011 - Registration of Electoral Trusts as Companies under Section 25 of the Companies Act,1956
General Circular No. 11/2013 29.05.2013 Power of ROCs to obtain declaration/ affidavits from subscribers/first directors at the time of incorporation.
General Circular No. 10/2013 10.05.2013 Applicability of Regulation 17(6) in processing the work items.
General Circular No. 08/2013 10.04.2013 Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
General Circular No. 07/2013 20.03.2013 Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
General Circular No. 06/2013 14.03.2013 Clarification under Section 372A(3) of the Companies Act, 1956.
General Circular No. 05/2013 12.02.2013 Filing of 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.
General Circular No. 04/2013 11.02.2013 Debenture Redemption Reserve (DRR)- Clarification.
General Circular No. 03/2013 08.02.2013 Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
General Circular No. 02/2013 31.01.2013 Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 01/2013 15.01.2013 Filing of 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

MCA Circulars 2012

Reference No Date Description
General Circular No. 43/2012 26.12.2012 Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 42/2012 21.12.2012 Filing of Form 68 for rectification of mistakes in Form 1,Form 1A and Form 44
General Circular No. 41/2012 18.12.2012 Filing of 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-Corrigendum to General Circular No:39/2012.
General Circular No. 40/2012 17.12.2012 NOC from the concerned regulator / Institute for LLP Name approval / incorporation
General Circular No. 39/2012 12.12.2012 Filing of 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
General Circular No. 38/2012 23.11.2012 Filing of Balance Sheet and profit and Loss Account by companies in Non - XBRL for the accounting year commencing on or after 01.04.2011.
General Circular No. 37/2012 06.11.2012 Examination of Balance Sheets by ROC's.
General Circular No. 36/2012 06.11.2012 Appointment of Cost Auditor by Companies.
General Circular No. 35/2012 05.11.2012 Default by Cost Auditors in filing Form 23D against the corresponding Form 23C.
General Circular No. 34/2012 25.10.2012 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.
General Circular No. 33/2012 16.10.2012 Quality Of XBRL filings certified by Professional members.
General Circular No. 32/2012 15.10.2012 Constitution of a committee for reforming the regulatory environment for doing business in India
General Circular No. 31/2012 28.09.2012 Filing of form 23B by statutory auditor for the accounting year 2012-13.
General Circular No. 30/2012 28.09.2012 Filling Of Balance Sheet and profit and loss Account by Companies in Non-XBRL for the accounting year commencing on or after 01.04.2011
Circular No. 29/2012 10.09.2012 Condition to be imposed for conersion of ordinary Society into Producer Company,Part-IX A of the Companies act,1956.
Circular No. 28/2012 03.09.2012 Filling of Balance Sheet and Profit and Loss Account by companies in Non-XBRL for accounting year commencing on or after 01.04.2011.
Circular No. 27/2012 29.08.2012 Constitution of a Committee for Reforming the Regulatory Environment for doing Business in India.
General Circular No. 26/2012 23.08.2012 Constitution of a Committee for Reforming the Regulatory Environment for doing Business in India.
General Circular No. 25/2012 09.08.2012 Clarification on Para 46A of notification number G.S.R. 914(E) dated 29.12.2011 on Accounting Standard 11 relating to "The effects of Changes in Foreign Exchange Rates.
General Circular No. 24/2012 09.08.2012 Applicability of Service Tax on commission payable to Non-Whole Time Directors of a company under section309(4) of the companies act,1956.
General Circular No. 23/2012 06.08.2012 Company Law Settlement Scheme, (Jammu & Kashmir) 2012.
General Circular No. 22/2012 03.08.2012 Imposing fees on certain e-forms filled with ROC,RD or MCA(HQ) under MCA-21 where at present no fee is prescribed.
General Circular No. 21/2012 02.08.2012 Filling of Balance Sheet and Profit and Loss Account by companies in Non-XBRL for accounting year commencing on or after 01.04.2011
General Circular No. 20/2012 01.08.2012 Investor Education and protection Fund(uploading of information regarding unpaid and unclaimed amount lying with companies) Rules 2012
General Circular No. 19/2012 27.07.2012 Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee is prescribed
General Circular No. 18/2012 26.07.2012 Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 17/2012 23.07.2012 The Investor Education and Protection Fund(uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules 2012.
General Circular No. 16/2012 06.07.2012 Filing of Balance Sheet and Profit and Loss Account in Extensible Business Reporting Language (XBRL) Mode for financial year commencing on or after 1.4.2011.
Circular 29.06.2012 Constitution of a Committee to formulate a Policy Document on Corporate Governance
General Circular No. 15/2012 29.06.2012 Extension of time in Filing of annual return by Limited Liability Partnerships(LLPs)
Circular 29.06.2012 Filing of Cost Audit Report (Form I) and Compliance Report (Form A) in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 14/2012 21.06.2012 Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee is prescribed.
General Circular No. 13/2012 06.06.2012 Extension of time in Filing Annual Return by Limited LiabilityPartnerships
General Circular No. 12/2012 04.06.2012 Cost Accounting Records and Cost Audit – general clarifications
General Circular No. 11/2012 25.05.2012 Cost Accounting Records and Cost Audit - clarifications about coverage of certain sectors thereunder
General Circular No. 10/2012 21.05.2012 Guidelines for declaring a financial Insitution as Public Financial Institution under section 4A of the Companies Act, 1956
General Circular No. 9/2012 15.05.2012 Compliance of the provisions of Companies Act, 1956 and the Rules made there under.
General Circular No. 8/2012 10.05.2012 Filing of Cost Audit Report (Form-I) and Compliance Report (Form-A) in the eXensible Business Reporting Language (XBRL) mode.
General Circular No. 7/2012 25.04.2012 Name Availability Guidelines, 2011
General Circular No. 6/2012 21.03.2012 Constitution of a Committee to formulate a Policy Document on Corporate Governance
General Circular No. 5/2012 19.03.2012 Constitution of a Committee to formulate a Policv Document on Corporate Governance
General Circular No. 4/2012 09.03.2012 Allotment of Director's Identification Number (DIN) under Companies Act, 1956
General Circular No. 3/2012 07.03.2012 Constitution of a Committee to formulate a Policy Document on Corporate Governance
General Circular No. 2/2012 01.03.2012 Registration of Companies or LLPs which have one of their objects is to carry on the profession of Chartered Accountant, Cost Accountant, Architect, Company Secretary etc.
General Circular No. 1/2012 10.02.2012 Filing of conflicting returns by contesting parties - clarification regarding

MCA Circulars 2011

Reference No Date Description
General Circular No: 72/2011 27.12.2011 Green Initiatives in Corporate Governance - Further Clarification regarding participation by Shareholders or Directors in meetings under the companies Act, 1956 through electronic mode-authorization regarding e-voting.
General Circular No: 71/2011 15.12.2011 Company Law Settlement Scheme, 2011
General Circular No: 70/2011 15.12.2011 Allotment of Director’s Identification Number (DIN) under Companies Act, 1956
General Circular No: 69/2011 30.11.2011 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode
General Circular No: 68/2011 30.11.2011 Cost Accounting Records and Cost Audit – clarifications regarding applicability and compliance requirements
General Circular No: 67/2011 30.11.2011 Cost Accounting Records and Cost Audit – clarifications about coverage of certain sectors thereunder
General Circular 10.10.2011 Registration of Companies and LLPs with objective to do business of Architect
General Circular No: 66/2011 04.10.2011 Allotment of Director's Identification Number (DIN) under Companies Act, 1956
General Circular No: 65/2011 04.10.2011 Company Law Settlement Scheme, 2011
General Circular No: 64/2011 20.09.2011 Compliance of the provisions of Companies Act, 1956 and Rules made thereunder
General Circular No: 63/2011 06.09.2011 Compliance of the provisions of Companies Act, 1956 and Rules made thereunder
General Circular No: 62/2011 05.09.2011 Clarification on Notification No S.O. 447 (E) dated 28.02.2011 on Revised Schedule VI (shall be effective from 01.04.2011)
General Circular No: 61/2011 05.09.2011 Online incorporation of companies within 24 hours
General Circular No: 60/2011 10.08.2011 Corrigendum to Company Law Settlement Scheme, 2011
General Circular No: 59/2011 05.08.2011 Company Law Settlement Scheme,2011
General Circular No: 58/2011 01.08.2011 Corrigendum to General Circular No. 54/2011
General Circular No: 57/2011 28.07.2011 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode
General Circular No: 56/2011 28.07.2011 Blocking of DIN consequent to non-filing of Statement of Affairs (SOA)
General Circular No: 55/2011 26.07.2011 Scrutiny inspection and investigation in all winding up cases
General Circular No: 54/2011 26.07.2011 Pro-active action in case of winding up petitions
General Circular No: 53/2011 26.07.2011 Guidelines for RDs/ROCs in the matter of scheme of arrangement/amalgamation under section 391-394
General Circular No: 52/2011 25.07.2011 Simplified procedure for obtaining online approval of Central Government under section 297 of the Companies Act, 1956
General Circular No: 51/2011 25.07.2011 Simplified procedure for rectification of register of charges under section 141 of the Companies Act, 1956
General Circular No: 50/2011 25.07.2011 Simplified procedure for obtaining confirmation of shifting of registered office from one state to another state under section 17 of the Companies Act,1956
General Circular No: 49/2011 23.07.2011 Online incorporation of companies within 24 hours
General Circular No: 48/2011 22.07.2011 Name Availability Guidelines, 2011
General Circular No: 47/2011 14.07.2011 Prosecution of Directors & Regarding
General Circular No: 46/2011 14.07.2011 Waiver of approval of Central Government for payment of remuneration to professional managerial person by companies having no profits or inadequate profits
General Circular No: 45/2011 08.07.2011 Name Availability Guidelines, 2011
General Circular No: 44/2011 08.07.2011 Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008
General Circular No: 43/2011 07.07.2011 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode
General Circular No: 42/2011 07.07.2011 Payment of fees to CAs in cases where funds are not permitted from Common Pool Fund
General Circular No: 41/2011 06.07.2011 e-Filing of Income Tax return in respect of companies under liquidation
General Circular No: 40/2011 23.06.2011 Special Drive to clear pendency of e-forms filed with Registrar of Companies prior to implementation of revised Regulation 17 of the Companies Regulation, 1956
General Circular No: 39/2011 21.06.2011 Green Initiative in the Corporate Governance-Issue of Certificates by Digital Signature
General Circular No: 38/2011 20.06.2011 Clarification on circular No 33/2011 dated 01.06.2011 with regard to Compliance of provisions of the Companies Act,1956 and Rules made there under
General Circular No: 37/2011 07.06.2011 Filing of Balance Sheet & Profit & Loss Account in eXtensible Business Reporting Language (XBRL) mode
General Circular No: 36/2011 07.06.2011 Guidelines for Fast Track Exit mode for defunct companies under section 560 of the Companies Act, 1956
General Circular No: 35/2011 06.06.2011 Green Initiatives in the Corporate Governance-Clarification regarding participation by shareholders or Directors in meetings under the Companies Act,1956 through Electronic mode
General Circular 03.06.2011 Settlement of prosecutions cases
General Circular No: 34/2011 02.06.2011 Guidelines for declaring financial institution as Public Financial Institution under Section 4A of the Companies Act, 1956
General Circular No: 33/2011 01.06.2011 Compliance of Provision of the Companies Act,1956 and Rules made there under.
General Circular No: 32/2011 31.05.2011 Allotmnet of Director Identification Number under Companies Act,1956
General Circular No: 31/2011 31.05.2011 Depreciation for the purpose of declaration of Dividend under Section 205 in case of companies referred to in Section 616 (C ) of the Companies Act, 1956 (the Act).
General Circular 27.05.2011 Payment of MCA fees - electronic mode-regarding.
General Circular No:30A/2011 26.05.2011 Clarification regarding 'Body Corporate' for the purpose of section 226(3)(a) of the Companies Act,1956.
General Circular No:30/2011 23.05.2011 Clarification on applicability of provisions of Section 108A to 108I of the Companies Act, 1956
General Circular No:29/2011 20.05.2011 Green Initiative in the Corporate Governance-Issue of Certificate by Digital Signature.
General Circular No:28/2011 20.05.2011 Green Initiative in the Corporate Governance- Participation by directors in meetings of Board/ Committee of directors under the Companies Act, 1956 through electronic mode.
General Circular No:27/2011 20.05.2011 Green Initiative in the Corporate Governance - Participation by shareholders in general meetings under the Companies Act, 1956 through electronic mode.
General Circular No:26/2011 18.05.2011 Certification of e-Forms under the Companies Act, 1956 by practicing professionals
General Circular No:24/2011 12.05.2011 Loan to Public Limited Companies under Section 295 of the Companies Act, 1956
General Circular No:25/2011 12.05.2011 Corrigendum to Circular No 09/2011dated 31.03.2011
General Circular No:23/2011 03.05.2011 Clarification regarding effective date of Companies (Particulars of employees)Amendment Rules,2011
General Circular No:22/2011 02.05.2011 Clarification in respect of General Circular No: 2 /2011 dated 8th February, 2011
General Circular No:21/2011 02.05.2011 Green Initiative in the Corporate Governance- Approval of Ministry of Corporate Affairs for appointment of agency for providing electronic platform for electronic voting under the Companies Act,1956.
General Circular No:20/2011 02.05.2011 E-Form No.32- Intimation to ROC regarding particulars of appointment of Directors etc and changes therein in the company pursuant to section 303(2) of the Companies Act,1956- filing of conflicting return by contesting parties.
General Circular No:19/2011 02.05.2011 Marking a company as having management dispute by Registrar of Companies under MCA-21 system.
General Circular No:18/2011 29.04.2011 Green Initiative in the Corporate Governance- Clarification regarding sending copies of Balance Sheets and Auditors Report etc., to the members of the company as required under section 219 of the Companies Act, 1956 through electronic mode.
General Circular No:17/2011 21.04.2011 Green Initiatives in Corporate Sector -clarification regarding service of documents by e-mode instead of Under Posting certificate (UPC)
General Circular No:16/2011 20.04.2011 Simplified Procedure for amalgamation of Government Companies U/s 396 of the Companies Act, 1956.
General Circular No:15/2011 11.04.2011 Appointment of Cost Auditor by Companies
General Circular No:14/2011 08.04.2011 Certification of e-forms under the Companies Act,1956 by the Practicing professionals
General Circular No:12/2011 07.04.2011 Clarification Regarding Easy Exit Scheme (EES)
General Circular No:11/2011 07.04.2011 Allotment of Director Identification Number (DIN) under Companies Act, 1956
General Circular No.:09/2011 31.03.2011 Filing of Balance Sheet and profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode.
General Circular No.:08/2011 25.03.2011 Prosecution of Directors
General Circular No:7A/2011 11.03.2011 Easy Exit Scheme-2011
General Circular 09.03.2011 Payment of MCA fees –electronic mode-regarding.
General Circular No:6/2011 08.03.2011 Process of incorporation of Companies (Form-1) and establishment of principal place of business in India by Foreign Companies (Form-44) – Procedure simplified.
General Circular No:4/2011 04.03.2011 Payment of Commission to Non-Whole Time Directors of the Company under Section 309(4)(b) of the Companies Act, 1956
General Circular No:5/2011 04.03.2011 Simplification of DIN rules
General Circular No:3/2011 21.02.2011 Clarification in respect of Circular No. 2/2011 dated 8th February, 2011 regarding direction under Section 212(8) of the Companies Act, 1956.
General Circular No:2/2011 08.02.2011 Direction under Section 212(8) of the Companies Act, 1956
General Circular - EES-2011 03.02.2011 Easy Exit Scheme, 2011

MCA Circulars 2010

Reference No Date Description
General Circular 13.12.2010 Members of professional institutes arrested by law enforcement agencies for criminal offences - Directions of Central Government - issue of.
General Circular No: 6/2010 03.12.2010 Easy Exit Scheme, 2011
General Circular No: 5/2010 22.11.2010 Reopening/revision of annual accounts after their adoption in the annual general meeting
General Circular No: 4/2010 22.11.2010 Change in additional fee to be levied for delays in filing Forms
General Circular No: 3/2010 10.08.2010 Easy Exit Scheme, 2010
General Circular No: 1/2010 26.05.2010 Company Law Settlement Scheme, 2010
General Circular No: 2/2010 26.05.2010 Easy Exit Scheme, 2010

Circulars 2009 backwards