CA. PRAMOD JAIN
B. COM (H), FCA, FCS,
FCMA, LL.B, DISA, MIMA
Greetings of the Day!
After enactment and applicability of Companies Act, 2013, lots of issues, anomalies, etc were brought to the notice of MCA. The Ministry tried to resolve these issues through various notifications, circulars, etc. However, the frequency and volume of such documents is enormous. We have tried to gather most of the documents which are given hereafter along with the link to the documents for easy and quick access and for benefit of all. I am sure this document would be a ready reference and would be of good use to all.
List of Important Notifications / Circulars issued by MCA under Companies Act 2013
SR. NO. / PARTICULARS / LINK / NOTI. NO. / DATE / TYPE1 / Circulation and filing of financial statements under relevant provisions of Companies Act, 2013 / Click Here / 11/2015 / 21.07.2015 / Circular
2 / Repayment of deposits accepted by companies before commencement of Companies Act, 2013 - ROC free to prosecute if repayment not made as per s. 74 / Click Here / 09/2015 / 18.06.2015 / Circular
3 / Cost Record Rules amended to amend Form CRA-2 and CRA-4 / Click Here / 1/40/2013-CL-V / 12.06.2015 / Notification
4 / Certain exemptions to Nidhis Companies / Click Here / 2/11/2014-CL.V / 05.06.2015 / Notification
5 / Certain exemptions to Section 8 Companies / Click Here / 1/2/2014-CL.I / 05.06.2015 / Notification
6 / Exemption of certain provisions on Government Companies under Companies Act 2013 / Click Here / 1/2/2014-CL.I / 05.06.2015 / Notification
7 / Exemptions for Private Companies - covers issues related to 20 audits, deposits from members, s. 185, 117, etc - / Click Here / 1/1/2014-CL.V / 05.06.2015 / Notification
8 / Commencement of Companies (Amendment) Act, 2015 w.e.f. 29th May 2015 - sections 1 to 12 and 15 to 23. Related Rules also amended. / Click Here / 1/6/2015-CL.V / 29.05.2015 / Notification
9 / Amendment to Companies (Share Capital and Debentures) Rules to make Common Seal Optional / Click Here / 1/4/2013 CL-V / 29.05.2015 / Notification
10 / Amendment to Companies (Declaration and Payment of Dividend) Rules to omit Rule 3(5) / click Here / 1/31/2013-CL-V-Part / 29.05.2015 / Notification
11 / Amendment to Companies (Incorporation) Rules to amend Forms INC13, INC 16 omit rule 24, etc / Click Here / 1/13/2013-CL-V / 29.05.2015 / Notification
12 / Amendment to Companies (Registration of Charges) Rules to make common seal optional / Click Here / 1/10/2013-CL-V / 29.05.2015 / Notification
13 / Amendment to Companies (Registration Offices and Fees) Rules to not allow inspection of documents filed u/s 117(3)(g) / Click Here / 1/16/2013-CL-V / 29.05.2015 / Notification
14 / Companies (Amendment) Act 2015 notified on 25th May 2015 / Click Here / Amendment Act 2015 / 26.05.2015 / Notification
15 / Honourable Supreme Court approves constitutional Validity of NCLT / Click Here / 1072 of 2013 / 14.05.2013 / Writ Petition
16 / Amendment to Companies (Incorporation) Rules 2014 to introduce integrated incorporation Form INC 29, provide penalty for OPC non-compliance, amend Forms INC 7, 10, 11 & 12 / Click Here / 1/13/2013 CL-V (Part-I) / 01.05.2015 / Notification
17 / ICSI issues the Secretarial Standard-2 on General Meetings; to be effective from 1st July 2015 / Click Here / 1(SS)of 2015 / 23.04.2015 / Notification
18 / ICSI issues Secretarial Standard-1 for Meetings of Board of Directors; to be effective from 1st July 2015 / Click Here / 1(SS)of 2015 / 23.04.2015 / Notification
19 / Clarification that Remuneration to managerial person under Schedule XIII of the Companies Act, 1956 would continue till his terms expire even under Companies Act 2013 / Click Here / 07/2015 / 10.04.2015 / Circular
20 / The Companies (Auditor’s Report) Order, 2015 / Click Here / 17/45/2015 CL-V / 10.04.2015 / Order
21 / Clarification on effective yield on government securities under section 186(7) of Companies Act,2013 / Click Here / 06/2015 / 09.04.2015 / Circular
22 / Powers of immediate inspection u/s 94(5) delegated to Regional Directors / Click Here / 1/6/2014-CL-V / 31.03.2015 / Notification
23 / Amendment to Companies Deposit Rules - Pending share application monies to be settled by 1st June 2015; DPT 3 amended / Click Here / 1/8/2013-CL-V / 31.03.2015 / Notification
24 / Clarification that in case of Pvt. Cos. loans accepted from shareholders and relative of directors before 1.4.2014 not to be treated as deposits under Companies Act 2013 / Click Here / 5/2015 / 30.03.2015 / Circular
25 / Amendment to Companies (Management and Administration) Rules related to voting through electronic means / Click Here / 1/34/2013-CL-V-Part-I / 19.03.2015 / Notification
26 / Amendment to Companies (Share Capital and Debentures) Rules - Relaxation in Preferential Issue, etc / Click Here / 1/4/2013-CL-V(Part –I) / 18.03.2015 / Notification
27 / Amendment to Companies (Meetings of Board and its Powers) Rules - No need to file resolutions for MBP-1, etc / Click Here / 1/32/2013-CL-V-Part / 18.03.2015 / Notification
28 / Clarification that loan to employees other than directors are not governed u/s 186 of the Act / Click Here / 04/2015 / 10.03.2015 / Circular
29 / ICAI issues Guidance Note on Fraud Reporting u/s 143(12) of Companies Act 2013 / Click Here / 03.02.2015 / Guidance Note
30 / Clarification relating to filing of e-form DIR-I1 & DIR-12 in case all directors resign - ROC authorized to allow one resigned director to sign DIR 12 in such cases / Click Here / 03/2015 / 03.03.2015 / Circular
31 / Form GNL4 for filing addendum for rectification of defects or incompleteness / Click Here / 1/16/2013(Part –I)CL-V / 24.02.2015 / Notification
32 / Companies (Indian Accounting Standards) Rules 2015 giving Road Map for applicability of Ind AS / Click Here / 1/1/2009/CL-V(Part) / 16.02.2015 / Notification
33 / Direction that digital signatures shall be issued on same e-mail ids unless it is of same person / Click Here / CCA/Dc(T)/2013-98/1294 / 23.01.2015 / Order
34 / Order for definition of Small Company and applicability of s. 186 for banking Cos, etc / Click Here / 1/13/2013-CL-V-Part / 13.02.2015 / Order
35 / ICSI allows Practicing Company Secretaries to become designated / active partner of LLP / Click Here / 10.02.2015 / Notification
36 / Amendment to Companies (Appointment and Qualification of Directors) Rules, to allow Foreign Directors to authorize professionals, other director to file DIR 11 on his behalf / Click Here / 1/9/2013-CL-V(Part-II) / 19.01.2015 / Notification
37 / Amendment to CSR Policy Rules to allow section 8 Company to be incorporated along with others for CSR purposes / Click Here / 1/18/2013-CL-V-Part / 19.01.2015 / Notification
38 / Amendment to Companies (Accounts) Rules 2014 to provide for Form AOC - 5 - notice of address at which books of account are to be maintained / Click Here / 1/19/2013-CL-V-Part / 16.01.2015 / Notification
39 / MCA amends Cost Records and Audit Rules / Click here / 1/40/2013-CL-V / 31.12.2014 / Notification
40 / Companies (Amendment) Bill 2014 / Click here / 08.12.2014 / Bill
41 / MCA extends Company Law Settlement Scheme 2014 (CLSS 2014) to 31st December 2014 / Click here / 18.11.2014 / 45/2014 / Circular
42 / MCA clarifies that Chapter III of Companies Act 2013 shall not apply to an issue of FCCB or FCB made exclusively to persons resident outside India / Click here / 13.11.2014 / 43/2014 / Circular
43 / MCA amends Company Law Board (Fees on Applications and Petitions) Amendment Rules / Click here / 03.11.2014 / 1/9/2014-CL-V / Notification
44 / MCA clarifies that directors won't be disqualified if their Companies have filed annual returns after 1.4.2014 but before launch of CLSS 2014 / Click here / 15.10.2014 / 41/2014 / Circular
45 / MCA clarifies that Real Estate Investment Trust and Infrastructure Investment Trust being body corporate can become partner in LLP / Click here / 14.10.2014 / 37/2014 / Circular
46 / MCA clarifies that while preparing Consolidated Financial statements under Schedule III, disclosure of CFS is to be given and not standalone Financial Stat / Click here / 14.10.2014 / 39/2014 / Circular
47 / MCA issues clarification regarding status of Rs. 1 Lac received as security deposit at time of standing for directorship u/s 160 in case of S. 8 Companies / Click here / 14.10.2014 / 38/2014 / Circular
48 / MCA amends Companies (Accounts) Rules - Consolidation not required for intermediary subsidiary company except if of foreign holding Co. & exemption for con / Click here / 14.10.2014 / 1/19/2013-CL-V-Part / Notification
49 / MCA amends Companies (Audit and Auditor) Rules - Mandatory Reporting on Internal Financial Controls extended to period commencing on or after 1st April 201 / Click here / 14.10.2014 / 1/33/2013 / Notification
50 / MCA amends Companies (Appointment & qualification of Director) Rules - Amends DIR 3 & 6, Omits DIR 1 and inserts DIR 3A, 3B & 3C / Click here / 18.09.2014 / 01/9/2013(Part II) CL-V / Notification
51 / MCA constitutes NACAS for 1 year for advising Accounting Standards to CG under s. 210A of Companies Act, 1956 / Click here / 18.09.2014 / 1/5/2001-CL.V / Notification
52 / MCA issues further clarification amending its earlier clarification - Salaries to CSR staff now covered in administrative expenses limit of 5% - Circular - / Click here / 17.09.2014 / 36/2014 / Circular
53 / MCA amends CSR Rules to prescribe that 5% limit for personnel expenditure would include administrative overheads too / Click here / 12.09.2014 / 1/8/2013 / Notification
54 / MCA issues seventh order for removal of difficulties which relates to appointment of auditors by Partly Government Companies / Click here / 01.09.2014 / 1/33/2013 / Order
55 / MCA amends Schedule II - Depreciation under Companies Act 2013 / Click here / 29.08.2014 / 17/60/2012 / Notification
56 / MCA amends Companies (Meetings of Board and its Powers) Rules, 2014 regarding Related Party Transaction & Others / Click here / 14.08.2014 / 1/32/2013-CL-V-Part / Notification
57 / MCA announces Company Law Settlement Scheme 2014 for companies defaulting in filing annual documents. / Click here / 12.08.2014 / 34/2014 / Circular
58 / MCA amends Schedule VII to include Slum Area Development under CSR Activities / Click here / 11.08.2014 / 1/18/2013 / Notification
59 / MCA issues clarifications in relation to auditors of Government Companies - General Circular 33-2014 / Click here / 31.07.2014 / 33/2014 / Circular
60 / MCA issues 6th Order to remove difficulty - adds relative of director or manager who is a director or member in a private company in definition of related / Click here / 24.07.2014 / 2/14/2014-CL.V / Order
61 / MCA amends Companies (Management and Administration) Rules, 2014 - Second amendment to these Rules / Click here / 24.07.2014 / 1/34/2013 / Notification
62 / MCA notifies certain types of companies who can have same individual as Chairman as well as MD or CEO of the company / Click here / 25.07.2014 / 1/5/2013 / Notification
63 / MCA issues clarification on transitional period for resolutions passed under Companies Act, 1956 -General Circular -32-2014 / Click here / 23.07.2014 / 32/2014 / Circular
64 / MCA amends Companies (Specification of definition) Rules to provide that independent director would not be a related party / Click here / 17.07.2014 / 1/13/2013 / Notification
65 / MCA amends Companies (Miscellaneous) Rules 2014 to provide for pending application forms before CG, RD or ROC under Companies Act 1956 / Click here / 17.07.2014 / 1/25/2013 / Notification
66 / MCA issues important clarification on Related Party Transactions under Companies Act 2013 - Circular No 30-17072014 / Click here / 17.07.2014 / 30/2014 / Circular
67 / MCA issues circular - Registrars should ensure that names are not in contravention of Emblems and Names (Prevention of Improper Use) Act -Circular-No-29-16 / Click here / 11.07.2014 / 29/2014 / Circular
68 / MCA issues Order to correct anomaly in definition of Related Party under s. 2(76)(v) of Companies Act 2013 / Click here / 09.07.2014 / 2/5/2014-CL.V / Order
69 / MCA issues clarification on form MGT-14 through STP mode other than change in name or objects, issue of further capital & conversion of Companies -Circular / Click here / 09.07.2015 / 28/2014 / Circular
70 / MCA amends Companies (Prospectus and Allotment of Securities) Rules, 2014 / Click here / 30.06.2014 / 1/21/2013-CL-V / Notifcation
71 / MCA issues clarification regarding Companies to have minimum 1 resident director - General Circular 25-2014 / Click here / 26.06.2014 / 25/2014 / Circular
72 / MCA amends Companies (Management and Administration) Rules to allow Companies to exercise their right to vote at General Meeting by electronic means by 1st / Click here / 27.03.2014 / 01/34/2013-CL-V / Notification
73 / MCA issues clarification that shares held in a fiduciary capacity shall not be counted to determine relationship of associate company u/s 2(6) - General Ci / Click here / 25.06.2014 / 24/2014 / Circular
74 / MCA issues important clarificatory circular regarding incorporation of companies by companies incorporated outside India - General Circular 23-2014 / Click here / 25.06.2014 / 23/2014 / Circular
75 / MCA amends Companies (Declaration and Payment of Dividend) Rules 2014 / Click here / 12.06.2014 / 1/31/2013 / Notification
76 / MCA issues clarification for voting through electronic means - Deferred till 31.12.2014- General Circular 20-2014 / Click here / 17.06.2014 / 20/2014 / Circular
77 / MCA issues clarification regarding maintenance of Loans given register u/s 186 - General Circular 15-2014 / Click here / 09.06.2014 / 15/2014 / Circular
78 / MCA prescribes time limit to constitute Audit Committee & others - Notification -120614 / Click here / 12.06.2.014 / 1/32/2013 / Notification
79 / MCA issues clarification on transfer of shares and issue of duplicate shares - General Circular 19-2014 / Click here / 12.06.2014 / 19/2014 / Circular
80 / MCA clarifies on requirement of PAN for Foreign and Resident Directors at the time of incorporation of a company - Circular 16/2014 / Click here / 10.06.2014 / 16/2014 / Circular
81 / MCA clarifies on requirement of PAN for Foreign Directors - Circular 12/2014 / Click here / 22.05.2014 / 12/2014 / Circular
82 / MCA makes CLB the authority u/s 2(41) for application to be made for different financial year other than 31st March / Click here / 02.06.2014 / 1183 / Order
83 / MCA makes CLB the authority u/s 74(2) for application to be made for extension of date in case of repayment of deposits / Click here / 06.06.2014 / 1214 / Order
84 / MCA makes penal provisions for non- repayment of Deposits u/s 74 applicable w.e.f. 6th June 2014. / Click here / 06.06.2014 / 1213 / Order
85 / MCA amends Rules to make appointment of Company Secretary compulsory in all Companies having paid up capital exceeding Rs. 5 Crores / Click here / 09.06.2014 / 306 / Notification
86 / MCA amends Companies (Acceptance of Deposits) Rules 2014 to allow acceptance of deposit without deposit insurance till 31.03.2015 / Click here / 06.06.2014 / 302 / Notification
87 / MCA issues clarification on certain issues related to directors and independent directors under Companies Act 2013 / Click here / 09.06.2014 / 14/2014 / Circular
88 / MCA delegates powers under section 458 of CA 2013 to ROCs / Click here / 21.05.2014 / 1/6/2014 / Notification
89 / MCA delegates powers u/ss 153 and 154 of CA 2013 to RD Noida / Click here / 21.05.2014 / 1/6/2014-CL.V / Notification
90 / MCA delegates powers under section 458 of CA 2013 to RDs / Click here / 21.05.2014 / 1/6/2014-CL.V / Notification
91 / MCA amends Companies (Registration Offices & Fees) Rules 2014 to exempt precertification by professionals in case of OPC & Small Companies / Click here / 28.04.2014 / 1/5/2014 / Notification
92 / MCA clarifies that for Financial year ending on 31.03.2014, for financial statements, Auditor report, director report, etc provisions of Companies Act 1956 / Click here / 04.04.2015 / 08/2014 / Circular
93 / Clarification with regard to Section 185 of the Companies Act, 2013 / Click Here / Circular 03/2014 / 14.02.2014 / Circular
94 / MCA amends Schedule VII and notifies Provisions related to CSR effective from 01.04.2014 / Click Here / 1/15/2013-CL-V / 27.02.2014 / Notification
95 / Clarification with regard to Section 180 of the Companies Act, 2013 / Click Here / Circular No. 04/2014 / 23.03.2014 / Circular
96 / s circular for online payment of stamp duty and court fee stamp for issue of certified copies / Click Here / Circular No. 05/2014 / 28.03.2014 / Circular
97 / Table of Fee Payable under Companies Act 2013 / Click Here / 01/16/2013 CL-V / Notification
98 / MCA circular on applicable Sections under Companies Act 2013 as on 1.4.2014 with corresponding section of 1956 Act / Click Here / Circular 07/2014 / 01.04.2014 / Circular
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