MCA has issued circular no.09/2014 dated on 25th April, 2014 notifying the availability of 46 new e-forms including 3 general e-forms with effect from 28th April, 2014. The 3 general e-forms will be used for filing 17 forms which are not available as e-forms as on date and the details of these 17 forms and corresponding 3 e-forms have been provided in the circular.
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.
MCA has issued circular no.08/2014 dated on 4th April, 2014 clarifying the relevant financial year with effect from which the 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 statement and reports will be applicable. It has been confirmed that the financial statements and other reports as mentioned above in respect of financial years that commenced earlier than 1st April, 2014 shall be governed by the relevant provisions / schedules / rules of the Companies Act, 1956 and that in respect of financial years commencing on or after 1st April, 2014 shall govern the provisions of the Companies Act, 2013.
MCA has issued circular no.07/2014 dated on 1st April, 2014 wherein it has provided a detailed comparative table indicating the provisions of the Companies Act, 2013 so notified, corresponding provisions of Companies Act, 1956 and corresponding provisions of Companies Act, 1956 which shall remain in force.
MCA has issued a circular on 1st April, 2014 with the table of fees for the documents required to be submitted, filed, registered or recorded under the Act. This fees specified there under will be applicable for all the filings done w.e.f. 1st April, 2014.