October 8, 2012
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- 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 : In supersession to all the earlier circulars issued in this regard, the Ministry has now issued General_Circular_30/2012. dated 28.09.2012 as per which the due date of filing of e-forms 23AC(Non-XBRL) and 23ACA (Non XBRL) as per new schedule VI is extended in following manner without any additional fee :-
- Company holding AGM or whose due date for holding AGM is on or before 20.09.2012, the time limit will be 03.11.2012 or due date of filing, which ever is later.
- Company holding AGM or whose due date for holding AGM is on or after 21.09.2012, the time limit will be 22.11.2012 or due date of filing, which ever is later.
- Filing of form 23B by statutory auditor for the accounting year 2012-13 : The Ministry has vide General_Circular_31/_2012 dated 28.09.2012 has extended the filing of e-form 23B without any additional fee till 23.12.2012 or due date of filing which ever is later.
- Companies (Central Government’s) General Rules and Forms (Sixth Amendment) Rules, 2012 – MCA has vide its notification G.S.R(E) dated 21st September, 2011 has introduced revised Form 23AC and ACA. The notification shall come into force w.e.f 30th September, 2012.
- Condition to be imposed for conversion of ordinary Society into Producer Company, Part –IX A of the Companies Act, 1956 - The MCA has issued General_Circular_29/2012 dated 10th September, 2012 stating that the ROCs will seek a written consent from the local Cooperative Department of the concerned state certifying that the society desirous of being converted into producer company, under Part –IX A of the Companies Act, 1956 has no dues payable to the state at the time of such conversion and the Cooperative Department has ‘no objection’ to it being converted into a Producer Company under the Companies Act, 1956.
- Filing of Balance sheet and Profit and Loss Account by Companies in Non-XBRL for accounting year commencing on or after 01-04-2011- MCA had issued a General_Circular 21/2012 dated 2nd August, 2012 for extending the time for filing eform 23AC & ACA (non-XBRL) as per revised schedule VI without any additional fee/penalty upto 15th September, 2012 or within 30 days from the date of their AGM, whichever is later. MCA has now vide General_Circular_28/2012 dated 3rd September, 2012 further extended the time limit for filing eform 23AC and ACA (non-XBRL) upto 15th October, 2012 or 30 days from the date of their AGM, whichever is later.
- Constitution of a Committee for Reforming the Regulatory Environment for doing Business in India – MCA has vide its General_Circular_27/2012 dated 29th August, 2012 notified that the Special Secretary/Additional Secretary of the Ministry shall be the nominee of the MCA in the committee for Reforming the Regulatory Environment for doing Business in India. It also been mentioned that the Dy. General & CEO of Indian Institute of Corporate Affairs will be the convenor of the committee.
- Delegation of powers to Regional Directors u/s 17, 18, 19, 141 and 188 of the Companies Act, 1956 – MCA vide its notification F.No. 1/1/2003 dated 30th August, 2012 has intimated that wherever fee on pending cases under Section 17, 18, 19, 141 and 188 of the Companies Act, 1956 have already been paid by the companies/stakeholders at the time of filing of petition, consequent upon the transfer of applications/petitions from Company Law Board to the concerned Regional Directors, which is on account of operation of law, the company/stakeholders need not pay fee for the same petitions. Further, all pending cases before CLB under these sections stand transferred to Regional Directors. Lastly, objections, if any, received by CLB with respect to these petitions shall be forwarded to the concerned RDs by the Secretary, CLB in writing.