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Companies Circulars

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1General Circular No.07/2024Circular17/07/2024
2General Circular No.06/2024Circular16/07/2024
3General Circular No.05/2024Circular06/07/2024
4General Circular No.04Circular04/07/2024
5General Circular No.03/2024Circular07/05/2024
6General Circular No.02/2024Circular19/02/2024
7General Circular No.01/2024Circular07/02/2024
8General Circular No.09/2023-ClarificationCircular25/09/2023
9General Circular No.08/2023Circular23/08/2023
10General Circular No.07/2023Circular12/07/2023
11General Circular No.06/2023Circular21/06/2023
12General Circular No.04-2023Circular21/02/2023
13General Circular No.03/2023-ExtensionCircular07/02/2023
14General Circular No.05/2023-FilingCircular22/01/2023
15General Circular No.02/2023-Filing of Forms GNL-2Circular09/01/2023
16General Circular No.01/2023-Release Plan of 45 company e-Forms in MCA 21 Version 3.0-reg.Circular09/01/2023
17General Circular No.10/2022-Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM)-reg.Circular28/12/2022
18General Circular No.09/2022-Extension of time for filing e-form DIR-3 KYC and web-form DIR-3 KYC WEB without fee upto 15.10.2022Circular28/09/2022
19General Circular No.11/2022-Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19-Extention of timeline-reg.Circular28/09/2022
20General Circular No.08/2022-Clarification on spending of CSR fund for Har Ghar Tiranga campaign - reg.Circular26/07/2022
21General Circular No.07/2022-Further relaxation in paying additional fee in case delayCircular29/06/2022
22General Circular No.06/2022-Relaxation in paying additional fees in case of delay inCircular31/05/2022
23General Circular No.05/2022-Micro Finance/Micro Credit as an object in the ObjectCircular30/05/2022
24General Circular No.04/2022-Relaxation in paying additional fees in case of delay inCircular27/05/2022
25General Circular No.03/2022-Clarification on passing of Ordinary and SpecialCircular05/05/2022
26General Circular No.02/2022-Clarification of holding of Annual General Meeting (AGM)Circular05/05/2022
27General Circular No.01/2022-Relaxation on levy of additional fees in filing of e-formsCircular14/02/2022
28General Circular No.22/2021Circular29/12/2021
29General Circular No.20/2021-Clarification on passing of Ordinary and Special resolutions by the companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19-Extention of timeline-reg.Circular08/12/2021
30General Circular No.19/2021-Clarification of holding of Annual General Meeting (AGM) through Video Conference (VC) or Other Audio Visual Means (OAVM)-reg.Circular08/12/2021
31General Circular No.17/2021-Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS), AOC-4, AOC-4 XBRL AOC-4 Non-XBRL and MGT-7/MGT-7A for the financial year ended on 31.03.2021 under the Companies Act, 2013Circular29/10/2021
32General Circular No.16/2021-Relaxations in paying additional fees in case of delay in filing Form 8 (the Statement of Account and Solvency) by Limited Liability Partnerships upto 30th December, 2021.Circular26/10/2021
33General Circular No.15/2021-Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules 2014-regCircular27/09/2021
34General Circular No.14/2021-Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) -reg.Circular25/08/2021
35General Circular No.13/2021-Clarification on spending of CSR fund for COVID-19 vaccination - reg.Circular30/07/2021
36Relaxation of time for filing forms related to creation or modification of chargesCircular30/06/2021
37Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013Circular30/06/2021
38Clarification on passing of ordinary and special resolutions by companies under the Companies Act,Circular23/06/2021
39Clarification on offsetting the excess CSR spent for FY 2019-20Circular20/05/2021
40Clarification on spending of CSR funds for ‘creating health infrastructure for COVID careCircular05/05/2021
41Relaxation of time for filing forms related to creation or modification of charges underCircular03/05/2021
42Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13) – ClarificationCircular03/05/2021
43Relaxation of time for filing certain forms under the Companies Act, 2013.Circular03/05/2021
44Clarification on spending of CSR funds for setting up temporary COVID Care facilities and makeshiftCircular22/04/2021
45Relaxation of additional fee in filing all AOC-4 e-formsCircular28/01/2021
46Scheme for condonation of delay for companies restored during Dec 2020 u/s 252 of the CA 2013Circular15/01/2021
47Clarification on holding of AGM through VC other OAVMCircular13/01/2021
48Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 VaccinationCircular13/01/2021
49Clarification on passing of ordinary and special resolutions by companies under the Companies Act,20Circular31/12/2020
50Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filingCircular01/12/2020

News Section

News

18 Jun 25
Aadhaar OTP Now Mandatory for PAN Registration on Income Tax Portal
MCA Grants Fee Waiver for 13 E-Forms Amid Transition to MCA21 Version 3
Bombay HC: Cash Credit Account Not Subject to Attachment as Property Under GST Section 83
Mumbai CGST Introduces Grievance Mechanism to Resolve GST Registration Issues
17 Jun 25
GSTN Introduces Enhanced Inter-operable Services Between E-Way Bill Portals
CBDT Notifies Tax Exemption for HP School Education Board Under Section 10(46)
Charitable and Religious Trusts to Face Stricter Income Tax Scrutiny in FY 2025-26
Union Minister Gadkari Urges GST Cut on Crude Ethanol to Boost Flex-Fuel Vehicle Adoption
Rajasthan GST AAR: Subcontracted Labour Under PMAY Not Eligible for Tax Exemption
16 Jun 25
Aadhaar OTP Now Mandatory for PAN Registration on Income Tax Portal
15 Jun 25
FM Sitharaman to Hold High-Level GST, Income Tax and Customs Review Meetings This June
CBDT Notifies Fresh Guidelines for Compulsory Scrutiny of Income Tax Returns for FY 2025-26
Air India Crash: Tata Group`s Rs 1 Crore Ex-Gratia Payment Likely Exempt from Income Tax
ITAT Mumbai: No Addition for 26AS-Sales Mismatch Caused by Client’s Double TDS Deduction
14 Jun 25
Allahabad HC Upholds ITC Denial and Tax Penalty if Supplier Fails to Pay GST Dues
Calcutta HC Permits ITC Claim Rectification U/S 16(4) via 2024 WB GST Amendment
13 Jun 25
ITAT Kolkata Deletes INR 1 Crore Addition, Says Amount Refunded Cannot Be Treated as Income
SPL-01/SPL-02 Filing Glitch: GSTN Issues Advisory for Taxpayers
Madras HC: Tax Officers Must Apply Sense, Not Treat GST Notice Service as Formality
CBDT Begins Processing ITRs for AY24; Long-Awaited Refunds on the Way
12 Jun 25
GST Portal Update: Refund Filing Enabled for QRMP Scheme Taxpayers Post GSTR-3B Submission
GST Circular No. 249/06/2025: DIN Not Required for Online RFN Verification
Income Tax Department Releases Common Offline Utilities for ITR-1 and ITR-4 for AY 2025-26
GSTN Issues Advisory as Over 3 Lakh Amnesty Applications Filed Under Section 128A
GSTN Issues Clarification on HSN Table 12 for B2C Supplies in GSTR-1 Filing
GST Filing Update: GSTR-1 Table 12 Now Divided into B2B and B2C Categories
11 Jun 25
GSTN Clarifies Only B2B Section of Table-12 in GSTR-1 Is Validated
GST Portal Resolves Validation Issue for QRMP Taxpayers Filing Refund Applications
Madras HC Allows 15% Pre-deposit for Late GST Appeal on Non-Reflection of Credit Note, ITC Reversal in GSTR-2A
Allahabad HC Upheld a Penalty for ?77.88 cr in GST Evasion Due to Return Mismatches
CESTAT: Rent Paid to Directors Exempt from Service Tax Under RCM
10 Jun 25
GSTR-3B Filing Alert: Auto-Populated Liability Becomes Non-Editable from July 2025
GSTN Clarifies Only B2B Section of Table-12 in GSTR-1 Is Validated
CBDT Allows Processing of Pending ITRs for AY 2023-24 Till 30th November 2025
Delhi HC Sets Aside Reassessment Notice for Breaching Section 148A Norms
GSTN to Disallow Return Filing Beyond 3 Years from the GST Due Date
09 Jun 25
Adani Group`s Tax Contribution Rises 29% to Rs 74,945 Crore in FY25
GSTN to Restrict Filing of Past Returns Beyond 3 Years Starting July 2025
GSTR-3B Filing Alert: Auto-Populated Liability Becomes Non-Editable from July 2025
08 Jun 25
Rajnath Singh to Urge GST Relief with FM Sitharaman for Defence Start-Ups and MSMEs
Allahabad HC: GST ITC Cannot Be Denied to Buyer Due to Supplier’s Default
CESTAT Kolkata: No Service Tax on Hostel Fees for Non-Residential Coaching Courses
07 Jun 25
RBI Slashes Repo Rate by 50 bps to 5.50% in June 2025
Delhi CGST Sets Up Helpdesk to Assist Taxpayers Facing GST Registration Issues
Vapi CGST, Gujarat Imposes ?13.18 Lakh GST Penalty on Pidilite Industries
06 Jun 25
CBDT Notifies Tax Info Sharing to Aid Maharashtra`s Girl Child Welfare Scheme
Income Tax Department Launches 360-Degree Profiling to Track HNIs Underreporting Income
GST 2.0: Finance Ministry Holds Talks with Industry on Simplifying Tax Structure
Orissa HC Allows Hearing Due to GST Notice Delay During Petitioner’s Medical Treatment
Madras HC: GST Notice Must Be Properly Served via RPAD If No Response on Portal
MCA Issues Notification for Amendment of GNL-1 Form Via F. No. 01/16/2013 CL-V (Pt-I)

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
20 Jun 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for May.
20 Jun 25 Summary Return cum Payment of Tax for May by Monthly filers. (other than QRMP).
25 Jun 25 Deposit of GST of May under QRMP scheme.
28 Jun 25 Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Jun 25 Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
30 Jun 25 All private companies (other than OPC and small companies) to dematerialize their existing shares, debentures and other securities and ensure that any future issuance or transfer of securities is in Demat form only.
30 Jun 25 Annual Return of Deposits by Companies other than NBFCs for FY 24-25.
30 Jun 25 "Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. "
30 Jun 25 "Yearly Disclosure of Non- Disqualification by Directors of all companies. Discloses Director’s interest only in Companies. "
30 Jun 25 Holding of Board Meeting by Companies for Q1 .
30 Jun 25 Annual RoDTEP Return (ARR)for the financial year 2023-24. Grace period is also extended from 30.06.2025 to 30.09.2025 with late fee of Rs. 10,000. If the total RoDTEP claim for a given IEC exceeds Rs. 1 crore in a financial year, filing the Annual RoDTEP
30 Jun 25 Efiling of Annual Statement of Equalisation Levy for 2024-25. (Google Tax/Tax on Digital Ads by service recipient on payments above 1 lac to a foreign service provider)
30 Jun 25 Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
30 Jun 25 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30 Jun 25 File application for waiver of interest and penalty for non-fraudulent GST demand notices issued u/s 73 if full tax amount is paid by March 31, 2025. Applicable for FY 2017-18, 2018-19 & 2019-20.
30 Jun 25 Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
30 Jun 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
30 Jun 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jun 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
30 Jun 25 Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 25 Application for registration/provisional registration, intimation, approval/provisional approval of Trusts etc.
30 Jun 25 Application for conversion of provisional registration to regular or renewal of registration /approval after 5 years of registration /approval of Trust, institution, etc.
30 Jun 25 Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2024-25 .
30 Jun 25 Summary of Outward & Inward supplies for FY 24-25 by Composition taxpayer.
30 Jun 25 Standalone Annual Report on Corporate Social Responsibility by Companies to whom CSR is applicable for FY 23-24.
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