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Companies Circulars

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1General Circular No.01/2025Circular16/06/2025
2General Circular No.02/2025Circular16/06/2025
3General Circular No.09/2024Circular19/09/2024
4General Circular No.07/2024Circular17/07/2024
5General Circular No.06/2024Circular16/07/2024
6General Circular No.05/2024Circular06/07/2024
7General Circular No.04Circular04/07/2024
8General Circular No.03/2024Circular07/05/2024
9General Circular No.02/2024Circular19/02/2024
10General Circular No.01/2024Circular07/02/2024
11General Circular No.09/2023-ClarificationCircular25/09/2023
12General Circular No.08/2023Circular23/08/2023
13General Circular No.07/2023Circular12/07/2023
14General Circular No.06/2023Circular21/06/2023
15General Circular No.04-2023Circular21/02/2023
16General Circular No.03/2023-ExtensionCircular07/02/2023
17General Circular No.05/2023-FilingCircular22/01/2023
18General Circular No.02/2023-Filing of Forms GNL-2Circular09/01/2023
19General Circular No.01/2023-Release Plan of 45 company e-Forms in MCA 21 Version 3.0-reg.Circular09/01/2023
20General 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
21General 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
22General 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
23General Circular No.08/2022-Clarification on spending of CSR fund for Har Ghar Tiranga campaign - reg.Circular26/07/2022
24General Circular No.07/2022-Further relaxation in paying additional fee in case delayCircular29/06/2022
25General Circular No.06/2022-Relaxation in paying additional fees in case of delay inCircular31/05/2022
26General Circular No.05/2022-Micro Finance/Micro Credit as an object in the ObjectCircular30/05/2022
27General Circular No.04/2022-Relaxation in paying additional fees in case of delay inCircular27/05/2022
28General Circular No.03/2022-Clarification on passing of Ordinary and SpecialCircular05/05/2022
29General Circular No.02/2022-Clarification of holding of Annual General Meeting (AGM)Circular05/05/2022
30General Circular No.01/2022-Relaxation on levy of additional fees in filing of e-formsCircular14/02/2022
31General Circular No.22/2021Circular29/12/2021
32General 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
33General 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
34General 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
35General 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
36General 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
37General Circular No.14/2021-Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) -reg.Circular25/08/2021
38General Circular No.13/2021-Clarification on spending of CSR fund for COVID-19 vaccination - reg.Circular30/07/2021
39Relaxation of time for filing forms related to creation or modification of chargesCircular30/06/2021
40Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013Circular30/06/2021
41Clarification on passing of ordinary and special resolutions by companies under the Companies Act,Circular23/06/2021
42Clarification on offsetting the excess CSR spent for FY 2019-20Circular20/05/2021
43Clarification on spending of CSR funds for ‘creating health infrastructure for COVID careCircular05/05/2021
44Relaxation of time for filing forms related to creation or modification of charges underCircular03/05/2021
45Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13) – ClarificationCircular03/05/2021
46Relaxation of time for filing certain forms under the Companies Act, 2013.Circular03/05/2021
47Clarification on spending of CSR funds for setting up temporary COVID Care facilities and makeshiftCircular22/04/2021
48Relaxation of additional fee in filing all AOC-4 e-formsCircular28/01/2021
49Scheme for condonation of delay for companies restored during Dec 2020 u/s 252 of the CA 2013Circular15/01/2021
50Clarification on holding of AGM through VC other OAVMCircular13/01/2021

News Section

News

03 Feb 26
How Income Tax Filing Will Change After Budget 2026-27?
Delhi HC Cancels GST Order for Lack of Valid Service of Show Cause Notice
How Budget 2026 Changes Are Implemented in Tax Software
How Are Budget 2026 Changes Implemented in GST Software?
Budget 2026: Govt Boosts MSMEs with Liquidity and Ease of GST Compliance
Budget 2026: FM Sitharaman Introduces Landmark GST Changes on Post-Sale Discounts U/S 15
02 Feb 26
GST Law Amendments in Finance Bill 2026
Custom Law Amendments in Finance Bill 2026
Finance Bill 2026 Introduces Key Excise Duty Amendments
Income Tax Act 2025: ITR Filing Deadlines Rationalised for FY 2026-27
Revised ITR Filing Period Extended from 9 to 12 Months for FY 2026-27
Updated Return Rules Amended: Filing of Loss-Adjusted Returns Allowed from FY 2026-27
01 Feb 26
Summary of Union Budget 2026-27
31 Jan 26
Economic Survey: India’s Income Tax Filings Reach 9.2 Crore, Non-Corporate Taxes Rise
ITAT Surat: Reassessment for Section 148 Notice Valid Even If Company Is Later Struck Off
30 Jan 26
CFI Body Demands FM to Lower GST on Coaching Centres to 5% or Zero
Karnataka HC Quashes GST Demand, Upholds Right to Personal Hearing Under Section 75(4)
Orissa HC Cancels GST Assessment Order Over Contractor Name Mismatch on WAMIS & IT Portal
29 Jan 26
Budget 2026-27: How GST Influences Fiscal Strategy and Federal Finances
President Murmu Highlights GST 2.0 and Income Tax Reforms Delivered Big Relief to Middle Class
Delhi HC: Taxpayer Can’t Shift Burden to CA to Escape GST Penalty for SCN Lapse
Bombay HC Mandates a Minimum 3-Month Timeline Between SCN and Final GST Order
Madras HC: Directors Cannot Be Directly Held Liable for Company’s GST Dues
28 Jan 26
GST Council Urged to Scrap Rs 7500 Threshold and Fix Single 5% Tax Across Hotels
Halwa Ceremony Marks Final Phase of Union Budget 2026-27 Preparations
Delhi ITAT Quashes Time-Barred Assessment; DRP Proceedings Section 144C Can’t Extend Limitation U/S 153
Hospitality Industry Seeks Uniform 5% GST on Hotels, Meals; Urges Slab Rationalisation
Calcutta HC Suspends IT Reassessment Section 148 Over Ignored Reply to Notice U/S 133(6)
27 Jan 26
Union Budget 2026: Small Businesses Urge GST Relief, Simpler Compliance
ICAI Releases Draft Bank Branch Auditors` Panel (MEF) for FY 2025-26
GST Council Urged to Scrap Rs 7500 Threshold and Fix Single 5% Tax Across Hotels
26 Jan 26
GSTAT Allows Lenient Scrutiny of Appeals for First 6 Months
NITI Aayog releases three reports on green transition in cement, aluminium and MSME sectors
25 Jan 26
CBIC Issues Corrigendum to Central Excise Notifications Dated 31st Dec 2025
EEPC India Advocates Tax Parity for MSMEs, Faster GST Refunds to Improve Liquidity
GSTN Issues Advisory on RSP-Based Valuation for Tobacco Goods from 1st February 2026
24 Jan 26
Calcutta High Court Allows Assessee’s Revocation Plea Against GST Registration Cancellation
PB and HR HC: GST Demand on Advertising Fees Invalid Without Third-Party Hearing
23 Jan 26
Budget 2026-27 Expectations: Direct Tax Relief and GST 2.0 Implementation
Andhra Pradesh GST Tribunal Bench Now Operational in Vijayawada
Calcutta HC: GSTAT Can’t Enhance GST Penalty Without Giving Hearing Opportunity U/S 107(11)
Delhi HC: Department Must Refund Tax Recovered Without Serving Demand Notice
Fake GST ITC Case: Assessee Approaches SC Challenging Delhi HC’s Order
22 Jan 26
Income Tax Officers Call Targets `Unrealistic`, Seek Urgent Meeting with CBDT
MCA Imposes ?2.5 Lakh Penalty on Company & Director for Not Appointing Internal Auditor
Union Government Sets Up GST Appellate Tribunal Bench in Hyderabad
21 Jan 26
CBDT Highlights Middle-Class Tax Relief Under New Income Tax Regime
AP High Court: Best-Judgment Assessments Withdrawn Upon Subsequent Filing of GST Returns
Budget 2026: ISF Calls for GST Rate Cut on Staffing Services and Section 80JJAA Amendment
GST Mismatch (GSTR-3B vs 2B): HC Rejects Anticipatory Bail Amid DGGI Investigation
Budget 2026: CBIC Confirms ‘Nil’ GST & Indirect Tax Legislation

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Feb 26 Payment of TDS/TCS of January. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Feb 26 Seller to upload declarations received in January, from buyers for non-deduction of TCS.
07 Feb 26 Return of External Commercial Borrowings for January.
10 Feb 26 Monthly Return by Tax Deductors for January.
10 Feb 26 Monthly Return by e-commerce operators for January.
11 Feb 26 Monthly Return of Outward Supplies for January.
13 Feb 26 Optional Upload of B2B invoices, Dr/Cr notes for January under QRMP scheme.
13 Feb 26 Monthly Return by Non-resident taxable person for January.
13 Feb 26 Monthly Return of Input Service Distributor for January.
14 Feb 26 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in December.
14 Feb 26 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in December.
14 Feb 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in December.
14 Feb 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in December.
15 Feb 26 Issue of TDS certificates other than salary for Q3 of FY 2025-26.
15 Feb 26 ESI payment for January.
15 Feb 26 E-Payment of PF for January.
15 Feb 26 Details of Deposit of TDS/TCS of January by book entry by an office of the Government.
17 Feb 26 Online application for CAG Empanelment of CA firms/LLPs for FY 2025-26.
20 Feb 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for January. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Feb 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Jan. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Feb 26 Summary Return cum Payment of Tax for January by Monthly filers. (other than QRMP).
25 Feb 26 Deposit of GST of January under QRMP scheme.
28 Feb 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for January .
28 Feb 26 Submit hard copy of acknowledgement and supporting documents for CAG Empanelment of CA firms/LLPs for FY 2025-26, after online application.
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