Company Circulars

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1Relaxation of additional fees and extension of time and filing of e-Forms by the Companies under Companies Act, 2013 and for filing of Annual Return (Form 11) by the LLPs under the Limited Liability Partnership Act, 2008General Circular 07/201631/05/2016
2Relaxation of additional fees and extension of last date of filing of various e-Forms under the companies ActGeneral Circular 06/201616/05/2016
3Clarification with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013General Circular 05/201616/05/2016
4Clarification with regard to companies (Accounting Standards) Amendment Rules, 2016General Circular 04/201627/04/2016
5Relaxation of additional fees and extension of last date of filing of various e-Forms under the Companies ActGeneral Circular 03/201612/04/2016
6Whether Hindu Undivided Family(HUF)/ its Karta can become partner (DP) in Limited Liability Partnershsip(LLP).General Circular 02/201615/01/2016
7Frequently Asked Questions (FAQs) with regard to Corporate Social Responsibility under section 135 of the Companies Act,2013.General Circular 01/201612/01/2016
8Relaxation 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- State of Tamil Nadu and UT of PuducherryGeneral Circular 16/201530/12/2015
9Relaxation 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 15/201530/11/2015
10Relaxation 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, 2013General Circular 14/201528/10/2015
11Extension for a period of one month for the High Level Committee on CSR.General Circular 13/201516/09/2015
12Extension of time for filing of cost audit report to the Central Government for the Financial Year 2014-2015 in form CRA-4General Circular 12/201501/09/2015
13Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013General Circular 11/201521/07/2015
14Relaxation 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,2013General Circular 10/201513/07/2015
15Clarification 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 9/201518/06/2015
16Extension 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 8/201512/06/2015
17Remuneration to managerial person under Schedule XIII of the Companies Act, 1956 - Clarification with regard to payment for period.General Circular 7/201510/04/2015
18Clarification under sub-section (7) of section 186 of the Companies Act,2013General Circular 6/201509/04/2015
19Amount received by private companies from their members, directors or their relatives before lst April, 2014 - Clariflcation regarding applicability of Companies (Acceptance of Deposits) Rules, 20l4General Circular 5/201530/03/2015
20Clarification with regard to section 185 and 186 of the Companies Act, 2013 - loans and advances to employeesGeneral Circular 4/201510/03/2015
21General Circular 03/2015: Clarification relating to filing of e-form DIR-I1 & DIR-12 under the Companies Act, 2013.General Circular 03/201503/03/2015
22Extension of time for filing of Notice of appointment of the Cost Auditor in Form CRA-2.General Circular 02/201511/02/2015
23Constitution 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, 2013General Circular 01/201503/02/2015
24Relaxation 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, 2013General Circular 14/201528/10/2015
25Extension 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 45/201418/11/2014
26Extension of Company Law Settlement Scheme,2014 (CLSS-2014) up to 31/12/2014.General Circular 44/201414/11/2014
27Issue 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 43/201413/11/2014
28Clarification on matters relating to the Companies(Cost Records and Audit) Rules,2014General Circular 42/201412/11/2014
29Company Law Settlement Scheme, 2014 (CLSS-2014) - Clarification u/s 164(2) of the Companies Act, 2013General Circular 41/201415/10/2014
30Company Law Settlement Scheme, 2014 (CLSS-2014)General Circular 40/201415/10/2014
31Clarification on matters relating to Consolidated Financial Statement.General Circular No. 39/201414/10/2014
32Right 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. 38/201414/10/2014
33Clarification with regard to provisions of Corporate Social Responsibility(CSR) under section 135 of the Companies Act,2013.General Circular No. 36/201417/09/2014
34Clarification Accounting Standards(AS) 10-Capitalization of Cost-regardingGeneral Circular No. 35/201427/08/2014
35Company Law Settlement Scheme, 2014General Circular 34/201412/08/2014
36Clarification with regard to applicability of provisions of section 139(5) and 139(7) of the Companies Act,2013General Circular No. 33/201431/07/2014
37Clarification on transitional period for resolutions passed Under the Companies Act, 1956.General Circular No. 32/201423/07/2014
38Extension of validity of reserved names-regGeneral Circular No. 31/201419/07/2014
39Clarification on matters relating to Related Party Transactions.General Circular No. 30/201417/07/2014
40Registration of names of the Companies shall be in consonance with the provisions of the Emblems and Names (Prevention of Improper Use)Act, 1950General Circular No. 29/201411/07/2014
41Clarification on form MGT-14 through STP mode.General Circular No. 28/201409/07/2014
42Clarification regarding filing of Form DPT4 under Companies Act, 2013.General Circular No. 27/201430/06/2014
43Clarification with regard to use of the words \"Commodity Exchange\" in a company-reg.General Circular No. 26/201427/06/2014
44Clarification on applicability of requirement for resident director.General Circular No. 25/201426/06/2014
45Clarification with regard to holding of shares in a fiduciary capacity by associate company under section 2(6) of the Companies Act,2013General Circular No. 24/201425/06/2014
46Clarification relating to incorporation of a company i.e. company Incorporated outside IndiaGeneral Circular No. 23/201425/06/2014
47Clarification 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. 22/201425/06/2014
48Clarifications with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013.General Circular No. 21/201418/06/2014
49Clarification with regard to voting through electronic meansGeneral Circular No. 20/201417/06/2014
50Clarification on Rules prescribed under the Companies Act, 2013- Matters relating to share capital and debenturesGeneral Circular No. 19/201412/06/2014