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Companies Circulars

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 492 items in 10 pages
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

10 Apr 26
New TAN Forms 134 and 135 Bring Mandatory PAN, AIN, CIN Requirements for All Deductors
Form FN 110 Filing Made Mandatory for NGOs Altering Accumulation Plans
Jharkhand High Court: Writ Petition Not Maintainable After Missing 120-Day GST Appeal Deadline
Punjab & Haryana HC Calls GST Notice Vague for Alleging Excess ITC Without Evidence
GSTAT Dismisses Profiteering Allegations Against Sobha Ltd in GST Case
09 Apr 26
CBDT Revises Form 49B: New Rules for TAN Application
RBI May Cut Rates Amid Global Uncertainty, Says FM Sitharaman
Top Income Tax Sections You Must Know in the New Law
GSTN Rolls Out IMS Excel-Based Utility v1.0 to Ease GST Compliance
MCA Reminds Stakeholders to Submit NDH-3 Forms by 30th April 2026
08 Apr 26
Foreign Remittance Compliance 2026: New Form 15CA & 15CB Rules Simplified
RBI May Cut Rates Amid Global Uncertainty, Says FM Sitharaman
GSTN Introduces IMS Offline Utility v1.0 to Simplify Taxpayer Compliance
Ahmedabad ITAT Grants Relief to Senior Citizen, Condones 153-Day Delay; Orders Fresh Assessment
IT Utility Eases Comparison of Old vs. New Tax Rules (1962 vs 2026)
Uttarakhand HC: Filing NIL GST Returns Is Not a Valid Ground for Cancellation of Registration
07 Apr 26
New Income Tax Forms 97 & 98 Replace Form 60 & 61 from April 2026
New Income Tax Form 104 Replaces Form 10A: Auto-Fill, Fewer Documents, Faster Approval for Trusts
New Income Tax Form 112 Replaces Form 10B & 10BB for NPOs from April 2026
Delhi High Court Quashes Notice Pursued by IT Department for 9-Year-Old Tax Dues
J&K–Ladakh HC Allows GST Registration Revival Despite Time-Barred Appeal
P&H HC Quashes GST Assessment Order for Ignoring Assessee’s Reply to SCN in ITC Fraud Case
06 Apr 26
GST Council meeting likely in end-May or June
Salient Features of New Income Tax Act, 2025
New Income Tax Forms 97 & 98 Replace Form 60 & 61 from April 2026
05 Apr 26
New Draft Format for TDS/TCS Book Adjustment: Full Details, Applicability & Compliance Guide
Madras HC Quashes GST Cancellation for 6-Month Non-Filing, Cites Health and Financial Hardship
Ahmedabad ITAT Sets Aside Sec 271(1)(c) Penalty on Axis Bank Over Bona Fide Accounting Method
ROC Gwalior Imposes ?1.76 Lakh Penalty on Company and Directors for Non-Filing u/s 137
04 Apr 26
Calcutta HC Quashes GST Refund Rejection Over 15-Day Reply Violation
How GST Software Handles Notices & Hearings Easily U/S 73
03 Apr 26
New Tax Payment Challans Go Live on Income Tax Portal from 1st April 2026 Under IT Act 2025
Gujarat HC Quashes GST Appeal Rejection Over Non-Appearance
Bombay HC Quashes Extended GST ITC Blocking, Says One-Year Limit Under Rule 86A Is Mandatory
CBDT Introduces New Tax Payment Challans on Portal Effective April 1, 2026
Gauhati HC: GST Cancellation Proceedings Must Be Dropped if Returns Filed and Dues Paid
02 Apr 26
New PAN Correction Rules 2026: CBDT Introduces Forms PAN CR-01 & CR-02
Gujarat HC: Cross-State GST ITC Transfer Allowed in Case of Amalgamation
ICAI Announces One-Time Window (Apr 1–30) to Generate Missed UDINs for Past Documents
Uttarakhand HC Dismisses Petition Against GST Order; Pre-Deposit for Appeal Can’t Be Bypassed
March 2026 GST Revenue Collection Rises 8.2% to ?1.78 Lakh Crore
01 Apr 26
Delhi HC Quashes GST Notice as Invalid Where ITC Was Reversed Before SCN
Karnataka HC Quashes GST Order Over ITC Mismatch Between GSTR-3B and GSTR-2A
How to Prepare Fixed Assets Data Using ROC Software
30 Mar 26
CBDT Issues New UIN Procedure for Form 121 Declarations from 1st April 2026 Under IT Act 2025
New Duty Deferment Scheme: CBIC Outreach Highlights Benefits for MSMEs
New GDP Series 2022-23 Uses 300+ Data Sources, Says FM Sitharaman
CBDT Extends TDS Certificate Deadline for Dec 2025 Quarter to 31st March 2026
29 Mar 26
Jurisdiction Error Can’t Deny Justice: Orissa HC Grants Relief to LIC in GST Case
CBDT Notification 01/CPC(TDS)/2026: New UIN Framework for Form 121 (Income Tax Act, 2025)
Chhattisgarh HC Allows Relief in GST Recovery Case, Directs Taxpayer to Follow CBIC Circular

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
11 Apr 26 Monthly Return of Outward Supplies for March.
13 Apr 26 Quarterly Return of Outward Supplies for January-March.
13 Apr 26 Monthly Return by Non-resident taxable person for March.
13 Apr 26 Monthly Return of Input Service Distributor for March.
14 Apr 26 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in February.
14 Apr 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 February.
14 Apr 26 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in February.
14 Apr 26 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in February.
15 Apr 26 E-Payment of PF for March.
15 Apr 26 Payment of ESI for March
15 Apr 26 Upload of Statement of Foreign Remittances by banks and other authorised dealers for January-March.
18 Apr 26 Payment of GST by Composition taxpayers for January-March .
20 Apr 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for March.
20 Apr 26 Add/amend particulars (other than GSTIN) in GSTR-1 of March. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Apr 26 Summary Return cum Payment of Tax for March by Monthly filers. (other than QRMP).
22 Apr 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Mar quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep. . It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
22 Apr 26 Summary Return of January-March quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
25 Apr 26 Half yearly Details of goods/capital goods sent to & from job worker for October -March for turnover above 5 cr.
25 Apr 26 Yearly Details of goods/capital goods sent to & from job worker for April-March for turnover upto 5 cr.
28 Apr 26 Return for March by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Apr 26 Taxpayers with Turnover upto Rs 5 Crores in 2025-26 can opt in or opt out of QRMP Scheme from April-June quarter. Those already availing the scheme not required to reapply.
30 Apr 26 Payment of TDS deducted in March (both Salary & non-salary)
30 Apr 26 Details of Deposit of TDS/TCS of March by book entry by an office of the Government.
30 Apr 26 Deposit of TDS u/s 194-IA on payment made for purchase of property in March.
30 Apr 26 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 23-24. (In case of termination of lease during the year, TDS is to be deposited within 30 days of the next month).
30 Apr 26 Deposit of TDS on certain payments made by individual/HUF u/s 194M for March.
30 Apr 26 Deposit of TDS on Virtual Digital Assets u/s 194S for March.
30 Apr 26 Uploading declarations received in Form 15G/15H for Mar quarter.
30 Apr 26 e-filing of declarations containing particulars of Form 60 received during October - March.
30 Apr 26 Half yearly Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds from Oct -Mar.
30 Apr 26 Disclosure of dues of more than 45 days to MSME Suppliers by companies from Oct to Mar.
30 Apr 26 Opening of Bank Account for Un-spent CSR Account and transfer of unspent CSR amount to that account (For Cos to whom CSR is applicable)
30 Apr 26 Annual Return of Dormant Company for FY 2025-26.
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