CORPORATE COMPLIANCE CALENDAR FOR THE MONTH OF JANUARY, 2020

ABOUT THIS ARTICLE :

This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.”

Compliance Requirement Under :

  1. Income Tax Act, 1961
  2. Goods & Services Tax Act, 2017 (GST)
  3. Other Statutory Laws
  4. Foreign Exchange Management Act, 1999 (FEMA)
  5. SEBI (Listing Obligations And Disclosure Requirements) (LODR) Regulations, 2015
  6. SEBI Takeover Regulations 2011
  7. SEBI (Prohibition of Insider Trading) Regulations, 2015
  8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
  9. SEBI (Buyback of Securities) Regulations, 2018
  10. Companies Act, 2013 (MCA/ROC and LLP Compliance)
  11. Investor Education and Protection Fund
  12. ICSI Updates on e-CSIN

COMPLIANCE REQUIREMENT UNDER INCOME TAX ACT, 1961 :

  Income Tax Act, 1961  07.01.2020Due     date     for     deposit            of  tax deducted/collected for the month of December, 2019. (TDS & TCS)TDS & TCS
  Income Tax Act, 1961  14.01.2020Due date for issue of TDS Certificate for tax deducted under Section 194-IA in the month of December, 2019TDS Certificate u/s 194-IA
  Income Tax Act, 1961  14.01.2020Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December, 2019TDS Certificate u/s 194-IB
  Income Tax Act, 1961  15.01.2020Due date for furnishing of Form 24G by an office of the Government where TCS for the month of December, 2019 has been paid without the production of a challanForm 24G
Income Tax Act, 196115.01.2020Quarterly statement of TCS deposited for the quarter ending December 31, 2019Quarterly statement of TCS deposited
  Income Tax Act, 1961  15.01.2020Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2019Form No. 15CC
  Income Tax Act, 1961  15.01.2020  Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2019Form 15G/15H
  Income Tax Act, 1961  30.01.2020Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2019 
  Income Tax Act, 1961  30.01.2020  Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IA in the month of December, 2019challan-cum-u/s 194-IA
  Income Tax Act, 1961  30.01.2020Due date for furnishing of challan-cum- statement in respect of tax deducted under section 194-IB in the month of December, 2019challan-cum-u/s 194-IB
Income Tax Act, 196131.01.2020Quarterly statement of TDS deposited for the quarter ending December 31, 2019 
  Income Tax Act, 1961  31.01.2020Quarterly return of non-deduction at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2019 
  Income Tax Act, 1961    31.01.2020  Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-residentForm No. 3CEAC

NOTE :

1. PAN-AADHAAR LINKING DEADLINE EXTENDED TO MARCH, 2020

The due date for linking of PAN with Aadhaar as specified under sub-section 2 of Section 139AA of the Income-tax Act,1961 has been extended from 31st December, 2019 to 31st March, 2020. (Notification no.107 of 2019 dated 30/12/2019 issued by CBDT.)

Source: https://www.incometaxindia.gov.in/communications/notification/notification_1 07_2019.pdf

2. PERSONS WHO HAVE MADE A DECLARATION UNDER SUB-SECTION (1) OF SECTION 183, BUT HAVE NOT MADE PAYMENT OF THE TAX AND SURCHARGE PAYABLE UNDER SECTION 184

In exercise of the powers conferred by the proviso to sub-section (1) of section 187 of the Finance Act, 2016 (28 of 2016), the Central Government hereby specifies that the persons who have made a declaration under sub-section (1) of section 183, but have not made payment of the tax and surcharge payable under section 184 and penalty payable under section 185 of the said Act, in respect of the undisclosed income, on or before the due date notified by the Central Government vide notification number S.O. 1830 (E), dated the 19th May, 2016, (as subsequently amended vide notification number S.O. 2476 (E), dated the 20th July, 2016), may make the payment of such amount on or before the 31st day of January, 2020, along with interest on such amount, at the rate of one per cent. for every month or part of a month comprised in the period commencing on the date immediately following the said due date as so notified and ending on the date of such payment.

Source: https://www.incometaxindia.gov.in/communications/notification/notification_1 03_2019.pdf

3. INCOME TAX (15TH AMENDMENT) RULES, 2019

Source: https://www.incometaxindia.gov.in/communications/notification/notification_1 04_2019.pdf

4. CLARIFICATIONS IN RESPECT OF PRESCRIBED ELECTRONIC MODES UNDER SECTION 269SU OF THE INCOME-TAX ACT, 1961

SOURCE : https://www.incometaxindia.gov.in/communications/circular/circular_32_2019.pdf


IMPORTANT NOTIFICATIONS :

  Sl. No.  Particulars of the Notification(s)  Notification Link(s)
1.Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date of payment of tax deducted at source under 194M of the Achttps://www.incometaxindi a.gov.in/news/circular_31_2 019.pdf
2.Extension of due date for filing of Income-tax Returns/Tax Audit Reports to 31st January, 2020 in respect of Union Territory of Jammu and Kashmir and Union Territory of Ladakhhttps://www.incometaxindi a.gov.in/news/extension_itr eturns_tax_audit_miscomm_ 24_12_19.pdf
3.Extension of time limit for filing of response to notices issued under section 142(1) of the Income- tax Act 1961 under E-assessment Scheme 2019https://www.incometaxindi a.gov.in/news/extension_of_ time_limit_for_filing_respons e_24_12_19.pdf
4.Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961https://www.incometaxindi a.gov.in/news/circular_32_2 019.pdf
5.Notification No. 105/2019, prescribing electronic modes of payment u/s 269SU of the Income-tax Act, 1961https://www.incometaxindi a.gov.in/news/notification_ 105_2019.pdf
6.Public consultation on the proposal for amendment of Income-tax Rules 1962, to insert new Form 15E, to give effect to the amendment in section 195 of the Income-tax Act, 1961https://www.incometaxindi a.gov.in/news/public_consul tation_proposal_amendment itr_1962_misccomm_31_12_ 19.pdf

*Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date of payment of tax deducted at source under 194M of the Act

https://www.incometaxindia.gov.in/communications/circular/circular_31_2019.pdf

COMPLIANCE REQUIREMENT UNDER GOODS & SERVICES TAX ACT, (GST) 2017 :

  Applicable Laws/Acts  Due Dates  Compliance Particulars  Forms/ (Filing mode)
GST, Act, 2017  10.01.2020Form GSTR-7 {TDS Deductor)GSTR-7
GST, Act, 2017  10.01.2020Form GSTR-8 (for the month of December 2019) -TCS Collector (Summary of Tax Collected at Source (TCS) and deposited by E-commerce operators under GST laws)GSTR – 8
GST, Act, 2017    11.01.2020 Return of outward supplies of taxable goods and/or services for the Month of December 2019 (for Assesses having turnover exceeding 1.5 Cr.) Monthly Return.GSTR – 1
GST, Act, 2017  13.01.2020Due date for Furnishing return of December 2019 by Input Service Distributors (ISD)GSTR – 6
GST, Act, 201720th of the succeedingPayment of self-assessed tax (Payment of tax shall be made by 20th of the month succeeding the month to which the liability pertains.)    PMT-08
 GST, Act, 201718 months after end of the quarter for which refund is to be claimed    Application for Refund      RFD-10
  GST, Act, 2017  20.01.2020Summary of outward taxable supplies and tax payable by Non-Resident taxable person & OIDAR respectively. (for the month of December, 2019)  GSTR-5 & GSTR – 5A
  GST, Act, 2017  20.01.2020Simple GSTR return for the month of December, 2019  GSTR – 3B
  GST, Act, 2017  18.01.2020Return filed by composition dealer statement-cum-challan to declare the details or    summary of  his/her self- assessed tax payable for a given quarter. (October 2019 to December 2019)CMP – 08
  GST, Act, 2017  31.01.2020  Annual Returns for FY 2017-18GSTR-9, GSTR-9A & GSTR-9C
  GST, Act, 20173 months of the registration cancellation date or order cancellation date, whichever comes late A taxable person who opts for cancellation of GST registration has to file a final return under GST law in form GSTR-10 within three months.  GSTR – 10
  GST, Act, 201728TH of the month following the month in which an inward supply                          is received   by  the UIN holdersStatement of inward supplies by persons having Unique Identification Number (UIN)  GSTR – 11

KEY UPDATE(s) :

1. Annual Return 2017-18

Updated version of the Offline tool of GSTR-9C (Version 1.5) was made available on the portal on 24-12-2019. A minor issue has come to notice in auditor`s certificate issued in Part-B(ii) . The issue will be fixed shortly. In the meantime, where Part-B(ii) of the certificate is not applicable i.e. auditor preparing GSTR-9C has also conducted audit of the business and same number is applicable, they may continue with statement preparation and filing. (https://www.gst.gov.in/newsandupdates/read/343)

2. Forms available on GST Portal for Taxpayers and Tax Officials

Government has issued various forms for GST related compliances to be made by taxpayers and for taking actions on them by tax officials. Various forms issued for registration, filing returns or refunds etc. have been made available on the GST Portal.. (https://www.gst.gov.in/newsandupdates/read/340 )

3. List of CGST nodal officers for IT Grievance Redressal :

http://cbic.gov.in/htdocs-cbec/gst/IT-Grievance-Nodal-Officers.xlsx

4. Blocking and Unblocking of EWB generation facility at E-way Bill Portal

https://www.gst.gov.in/newsandupdates/read/336

5. EXPLANATORY NOTES TO THE SCHEME OF CLASSIFICATION OF SERVICES

http://www.cbic.gov.in/resources//htdocs-cbec/gst/explanatory_notes_01oct19.pdf

GST UPDATES AS ON 29.11.2019 :

Sl. No.Notification(s)Notification No.Link(s)
    1.Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate  turnover  more than 1.5 crore rupees for the months of   July,   2019   to September, 2019 63/2019-Central Tax ,dt. 12-12-2019    http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 63-central-tax-english- 2019.pdf
2.Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.64/2019-Central Tax ,dt. 12-12-2019  http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 64-central-tax-english- 2019.pdf
3.Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.65/2019-Central Tax ,dt. 12-12-2019  http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 65-central-tax-english- 2019.pdf
4.Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 201966/2019-Central Tax ,dt. 12-12-2019  http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 66-central-tax-english- 2019.pdf
    5.Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 201967/2019-Central Tax ,dt. 12-12-2019  http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 67-central-tax-english- 2019.pdf
  6.Seeks to carry out changes in the CGST Rules, 2017.68/2019-Central Tax ,dt. 13-12-2019http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 68-central-tax-english- 2019.pdf
  7.Seeks to notify the common portal for the purpose of e- invoice.69/2019-Central Tax ,dt. 13-12-2019http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 69-central-tax-english- 2019.pdf
  8.Seeks to notify the class of registered person required to issue e-invoice.70/2019-Central Tax ,dt. 13-12-2019http://cbic.gov.in/htdocs-cbec/gst/notfctn-70-central-tax-english-2019.pdf
    9.Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.71/2019-Central Tax ,dt. 13-12-2019http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 71-central-tax-english- 2019.pdf
    10.Seeks to notify the class of registered person required to issue invoice having QR Code.72/2019-Central Tax ,dt. 13-12-2019http://www.cbic.gov.in/h tdocs-cbec/gst/notfctn- 72-central-tax-english- 2019.pdf
  11.Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.  73/2019-Central Tax ,dt. 23-12-2019http://cbic.gov.in/htdocs-cbec/gst/notfctn-73-central-tax-english-2019.pdf
12.Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.74/2019-Central Tax ,dt. 26-12-2019http://cbic.gov.in/htdocs-cbec/gst/notfctn-74-central-tax-english-2019.pdf
13.Seeks to carry out changes in the CGST Rules, 2017.75/2019-Central Tax ,dt. 26-12-2019http://cbic.gov.in/htdocs-cbec/gst/notfctn-75-central-tax-english-2019.pdf
14.Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    76/2019-Central Tax ,dt. 26-12-2019 http://cbic.gov.in/htdocs-cbec/gst/notfctn-76-central-tax-english-2019.pdf
15.Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019  77/2019-Central Tax , dt. 26-12-2019http://cbic.gov.in/htdocs-cbec/gst/notfctn-77-central-tax-english-2019.pdf
16.Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.  78/2019-Central Tax ,dt. 26-12-2019http://cbic.gov.in/htdocs-cbec/gst/notfctn-78-central-tax-english-2019.pdf

Important Circulars :

Sl. No.Circular (s)File No.Link(s)
  1.seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. (Circular no. 127/2019)  F. No. CBEC – 20/06/03/2019 – GST dated 04.12.2019    http://www.cbic.gov.in/htdocs- cbec/gst/circular-cgst-127.pdf
    2.Generation and quoting of Document      Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. (Circular no. 128/2019)        F. No. GST/INV/ DIN/01/2019-20 dated 23.12.2019          http://www.cbic.gov.in/htdocs- cbec/gst/circular-cgst-128.pdf
  3.Standard Operating Procedure to be followed in case of non- filers of returns – reg. (Circular no. 129/2019)  F. No. CBEC- 20/06/04/2019-GST ,dt. 24-12-2019     http://www.cbic.gov.in/htdocs- cbec/gst/circular-cgst-129.pdf
  4.  RCM   on            renting            of            motor vehicles.   (Circular no. 130/2019)    F. No. 354/189/2019- TRU ,dt. 31-12-2019      http://www.cbic.gov.in/htdocs- cbec/gst/circular-cgst-130.pdf

COMPLIANCE UNDER OTHER STATUTORY LAWS

  Applicable Laws/Acts  Due Dates  Compliance Particulars  Forms / (Filing mode)
EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)    15.01.2020PF Payment for December, 2019    ECR
ESIC (Employees’ State Insurance Act, 1948)    15.01.2020ESIC Payment for December , 2019ESI CHALLAN
Factories Act, 194815.01.2020Yearly Return Ending 31St Dec, 2019 
Factories Act, 194815.01.2020Half Yearly Return Ending 31St Dec, 2019 
Contract Labour (R & A) Act30.01.2020Half Yearly Return By The Contractor Ending 31St December 

QUICK REVIEW ON COMPLIANCE PARTICULARS :

Sl. No.Name of the Act(s)Compliance Particulars
          1.          Factories Act 1948Annual returns and half year returns submitted on time with correct details   All story statutory registers are maintained   Appointment of Safety Officer, Welfare Officer, if applicable, and its qualification matching as per the act   Canteen, Creche, rest room facilities are available
          2.          Contact Labor Act 1970First check if this act is applicable to factory and to contractor. General rule say it is applicable for more than 20 contract workers. But it differs differs from state to state   Principal Employer Registration, all contractor are listed on RC   Contractor have valid License   Contractor have submitted all dues like PF, ESIC, PT, LWF on time.
    3    Payment of Gratuity Act 1972:Gratuity are paid to left employees who have completed 5 years Company have authorised one managerial personnel in organisation to receive all notice, letter, communication, etc
  4.  Payment of Bonus Act 1965Bonus are paid on time. Returns submitted, register are maintained
      5.    Payment of Wages 1936 and Minimum Wages Act 1948:All registers are maintained Payment of Wages are done on time. Wages are paid above minimum wages.

COMPLIANCES UNDER FEMA / RBI :

  Applicable Laws/Acts  Due Dates  Compliance Particulars  Forms / (Filing mode)
    FEMA               ACT 1999    Monthly BasisExternal                         Commercial Borrowings : Borrowers are required to report all ECB transactions to the RBI on a monthly basis through an AD Category – I Bank in the form of ‘ECB 2 Return’.      ECB 2 Return
  FEMA               ACT 1999  Not later than 30 days from the date of issue of sharesAfter issue of shares or other eligible securities, the Indian company has to file  Form FC-GPR
    FEMA               ACT 1999With in 60 days from the date of receipt of the amount of consideration.Reporting of transfer of shares and other eligible securities between residents and non- residents and vice- versa is to be made in Form FC-TRS.    Form FC-TRS.
      FEMA               ACT 1999With in Six (6) months {receive share certificates or any other documentary evidence of investment in the foreign JV / WOS as an evidence of investment and submit the same to the designated AD within 6 months;}An Indian Party and a Resident Individual making an overseas investment is required to submit form ODI (Overseas investments (or financial commitment) in Joint Ventures (JV) and Wholly Owned Subsidiaries (WOS))      Form ODI

COMPLIANCE REQUIREMENT UNDER SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (LODR) REGULATIONS, 2015 :

FILING MODE(s) :

  • For BSE : BSE LISTING CENTRE
  • For NSE : NEAPS Portal

Quarterly Compliances :

  Sl. No.  Regulation No.  Compliance Particular  Compliance Period (Due Date)
  1  Regulation 13 (3)Statement of  Investor complaints Within 21 days from the quarter end.
  2  Regulation 27 (2)Corporate Governance Report Within 15 days from quarter end.
  3  Regulation 31Shareholding Pattern Within 21 days from quarter end
  4  Regulation 32(1)Statement of deviation(s) or variation(s). (*for public issue, rights issue, preferential issue etc.)Quarterly Basis
  5  Regulation 69Indian Depository Receipt holding pattern  & Shareholding details. within 15 days of end of the quarter

Half Yearly Compliances :

  Sl. No.  Regulation No.  Compliance ParticularCompliance Period (Due Date)
1Regulation 7(3)Compliance Certificate certifying maintaining physical and electronic transfer facilityWithin one month of end of each half of the financial year
2Regulation 40(9)Certificate                                   from Practicing                            Company Secretary (PCS)Within one month of end of each half of the financial year
3Regulation 40(10)Transfer or transmission or transposition of securitiesWithin one month of end of each half of the financial year
4.Regulation 33 (SME)Un audited Financial Results within 45 days & Audited finance within 60 daysApril to Sep : 14th day of November Oct to March: & Full year Audited: 30th May

Annual Compliances :

  Sl. No.  Regulation No.  Compliance Particular  Compliance Period (Due Date)
  1  Regulation 14Listing  fees & other ChargesPayment manner as specified by the Board of by Recognised Stock Exchange.
  2Regulation 34* (shall be amended w.e.f. April 2019)Annual ReportWithin 21 working days from the AGM Date
     3.  Regulation 34(1)(a)a copy of the annual report sent to the shareholders along with the notice of the annual general meeting not later than the day of commencement of dispatch to its shareholders;Within one days from Dispatch to shareholder
    4.Annual report in XBRL mode 16 may 2019 BSE CIRCULAR’ https://www.bseindia. com/corporates/Displ aydata.aspx?Id=7a3c84 14-03fa-4976-8579- db3f8fc8d2bc&Page=ci rFilings in respect of Annual Report has to be done by all listed entities in XBRL mode in addition to the currently used PDF mode mandatorily, for periods ending March 31, 2019.Same time limit of Regulation 34
      5.      Regulation 34(1)(b)in the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.      Within 48 hours after AGM
    6.    Regulation 36The listed entity shall send annual report referred to in to the holders of securities, not less than twenty-one days before the annual general meeting.21 days Before AGM (in soft or hard copy)

Event based Compliances :

  Sl. No.  Regulation No.  Compliance Particular  Compliance Period (Due Date)
  1.  Regulation 7 (5)  Intimation of appointment      / Change of Share Transfer Agent.Within 7 days of Agreement with RTA.
  2.  Regulation 17(2)  Meeting of Board of DirectorsThe board of directors shall meet at least 4 times a year, with a maximum time gap of 120 days between any two meetings.
    3.  Regulation 18(2)  Meeting      of                     the                     audit committeeThe audit committee shall meet at least 4 times in a year and not more than 120 days shall elapse between two meetings.
    4.    Regulation 29  Notice for Board Meeting to consider the prescribed matters.The Company shall give an advance notice of: a) at least 5 days for Financial
   Result as per Regulation 29 1 (a)   b) in case matters as stated in regulation 29 1 (b) to (f) – 2 Working days in advance(Excluding the date of the intimation and date of the meeting) to Stock Exchange. c) 11 working days in case matter related to alteration in i) Securities ;ii) date of interest or redemption of Debenture / bond as per regulation 29(3) (a) ,(b).
  5  Regulation 30Outcome of Board Meeting (Schedule III Part A- (4)within 30 minutes of the closure of the meeting
        6.        Regulation 31 Holding of specified securities and shareholding patternReg. 31(1)(a):1 day prior to listing of its securities on the stock exchange(s);   Reg. 31(1)(c): within 10 days of any capital restructuring of the listed entity resulting in a change exceeding 2 % of the total paid-up share capital.
              7.              Regulation 39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities.Reg. 39(2): The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation,                    renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases of loss or old decrepit or worn out certificates or receipts or advices, as applicable within 30 days from the date of such lodgement.
   Reg. 39(2): The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within 2 days of its getting information.
          8.          Regulation 40 Transfer or transmission or transposition of securitiesAfter due verification of the documents, the Listed Company shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of 15 days from the date of such receipt of request for transfer: Transmission requests are processed for securities held in dematerialized mode and physical mode within 7 days and 21 days respectively, after receipt of the specified documents
  9.  Regulation 43Declaration of Dividend The company has to declare and disclose the dividend on per share basis only.
    10    Regulation 46Company Website:. Listed entity shall disseminate the information as stated in Regulation 46 (2)Shall update any change in the content of its website within 2 working days from the date of such change in content.
      11.      Regulation 50      Intimation          to stock exchange(s).Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption        amount       of
   redeemable    shares                         or                         of debentures and bonds shall be payable.
    12.    Regulation 57Other submissions to stock exchange(s).Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.
              13. Regulation 82Intimation and                      filings with stock exchange(s).Intention to issue new securitized debt instruments either through a public issue or on private placement basis :   Reg. 82(2) : Intimation of Meeting at least 2 working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation                                   or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered
      14.SCHEDULE III PART – A: DISCLOSURES OF EVENTS OR INFORMATION: SPECIFIED SECURITIESEvents which shall be disclosed without any application of the guidelines for materiality as specified in sub-regulation (4) of regulation (30)(7B) In case of resignation of an independent director of the listed entity, within 7 days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities as mentioned in 7B (i), 7B(ii) & 7B(iii).
    15.Regulation 106JPeriod   of               subscription               and issue of allotment letter.A rights issue shall be open for subscription in India for a period as applicable under the
   laws of its home country but in no case less than 10 days.
    16.    Regulation 108Application for Listing.The issuer / the issuing company, shall, make an application for listing, within 20 days from the date of allotment, to one or more recognized stock exchange(s) along with the documents specified by stock exchange(s) from time to time.
      17.      Regulation 23Corporate                      governance requirements with respect to subsidiary of listed entityThe listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website.
    18.    Regulation 24A        Secretarial AuditEvery listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019. On or before: 30th day of May (within 60 days from the Closure of FY)
      19.      Regulation 23(9)The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in    the   relevant   accounting standards for annual results to the     stock     exchanges   andDisclosure Of Related Party Transactions Pursuant To Regulation 23(9) Of The SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015 WITHIN 30 days from the date of publication of Financial Results (for half year )
  publish the same on its website. 
        20.SEBI   CIRCULAR NOV 26, 2018 https://www.sebi.go v.in/legal/circulars/ nov-2018/fund- raising-by-issuance- of-debt-securities- by-large- entities_41071.htmlInitial Disclosure to be made by an entity identified as a Large Corporate. Within 30 days from the beginning of the FY Annual Disclosure to be made by an entity identified as a LC To be submitted to the Stock Exchange(s) within 45 days of the end of the FY)APRIL 30 Annexure A   MAY 15 Applicable     for FY 2020 and 2021 Annexure B1 MAY 15 Applicable      from FY 2022 onwards Annexure B2
                    21.Regulation 30 (6) read with Para A of Part A of Schedule III (except sub para 4 of with Para A of Part A of Schedule IIIThe listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information:   Provided that in case the disclosure is made after twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures provide explanation for delay Example : Proceedings of Annual and extraordinary  general meetings of the listed entity.24 hours of Occurrence of event
        22.SCHEDULE III PARTA A (SUB CLAUSE 7A)In case of resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but  not  later than24 hours of Occurrence of event
  twenty four hours of receipt of such reasons from the auditor 
        23.      SCHEDULE III PARTA A (SUB CLAUSE 7B)In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entitieswithin 7 days from the date of resignation
        24.        Regulation 37(1)Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No- objection letter, before filing such scheme with any Court or Tribunal, in terms of requirements specified by the Board or stock exchange(s) from time to time.Before filling the same with any court or tribunal
          25.      Regulation 37(1) read with Section 31 of the Insolvency Code,No need to follow Regulation 37 & 94 if restructuring proposal approved as part of a resolution plan by the Tribunal under section 31 of the Insolvency Code, subject to the details being disclosed to the recognized stock exchanges within one day of the resolution plan being approvedwithin one day of the resolution plan being approved
        26.        Regulation 42(2)The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date. (Refer 42(1) Record date)      7 working days (excluding the date of intimation and the record date)
  27.  Regulation 44(3)The listed entity shall submit to the stock exchange, within forty eight hours of conclusion of its General Meeting, details regarding the voting results in  within 48 hours of conclusion of its General Meeting
  the format specified by the Board. 
          28.          Regulation 31ARe-classification of status of a promoter/ person belonging to promoter group to public   an application for re- classification to the stock exchanges has been made by the listed entity consequent to the following procedures and not later than thirty days from the date of approval by shareholders in general meeting:Not later than 30 days of general Meeting
          29.    Regulation 50(1) (Debt             OR             Non- Convertible Redeemable Preference Shares Or Both)Intimation to stock exchange(s). Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.at least 11 working days
              30.          Regulation 50(3) (Debt             OR             Non- Convertible Redeemable Preference Shares Or Both)The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation                                    or declaration of issue of non convertible debt securities or any other matter affecting the rights or interests of holders of non convertible debt securities or non convertible redeemable preference shares is proposed to be considered.at least 2 working days in advance, excluding the date of the intimation and date of the meeting
  31.Regulation 52 (1) and (2) (Debt   OR             Non- ConvertibleFinancial Result The listed entity shall prepare and submit un-audited orUnaudited: 45 days from half end Audited: 60 days of half end Sumbit The Copy Of Fr To
 Redeemable Preference Shares Or Both)audited financial results on a half yearly basis in the format as specified by the Board within forty five days from the end of the half year to the recognised stock exchange(s)Debenture Trustees On Same Day After Submission To Stock Exchange
          32. Regulation 52(5) (Debt OR Non- Convertible Redeemable Preference Shares Or Both)The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4),ie information submitted with Financial Results submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents.7 working days of FR
          33.Regulation 57 (Debt   OR Non- Convertible Redeemable Preference Shares Or Both)Other submissions to stock exchange(s).   Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.          within 2 days
        34.Regulation 60(2) (Debt OR Non- Convertible Redeemable Preference Shares Or Both)The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date. (Refer 60(1) Record date)7 working days (excluding the date of intimation and the record date)
    35.Regulation 78(2) (Obligations                   of listed entity which has listed its indian depository receipts)Record date The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date.at least 4 working days
    
                      36.Regulation 82 (Obligations Of Listed Entity Which Has Listed Its Securitised Debt Instruments)Intimation and filings with stock exchange(s).   Intention to issue new securitized debt instruments either through a public issue or on private placement basis :   Reg. 82(2) : Intimation of Meeting at least 2 working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered                    At least 2 working days in advance
          37.Regulation 87(2) (Obligations of listed entity which has listed its indian depository receipts)Record date The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date.at least 7 working days(excluding the date of intimation and the record date)
        38.Regulation 87B (Obligations                Of Listed Entity Which Has Listed Its Security Receipts)The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information: Provided that in case the disclosure is made after24 hours of Occurrence of event
  twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures                      provide explanation for the delay. 
          39.Regulation 87E (Obligations Of Listed Entity Which Has Listed Its Security Receipts)Record date The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date.at least 7 working days (excluding the date of intimation and the record date)

SEBI Takeover Regulations 2011 :

  Sl. No.  Regulation No.  Compliance Particular  Compliance Period (Due Date)
  1  Regulation 30(1)Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified.Disclosures shall be made within seven (7) working days from the end of each financial year to; every stock exchange where the shares of the target company are listed; andthe target company at its registered office.
      2Regulation 30(2)The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty- first day of March, in such target company in such form as mayDisclosures shall be made within seven (7) working days from the end of each financial year to; every stock exchange where the shares of the target company are listed; andthe target company at its registered office.
            3.Regulation 31(1) read with Regulation 28(3) of Takeover Regulations AUGUST 7, 2019 CIRCULAR https://www.sebi.go v.in/legal/circulars/ aug- 2019/disclosure-of- reasons-for- encumbrance-by- promoter-of-listed- companies_43837.ht ml  The promoter of every listed company shall specifically disclose detailed reasons for encumbrance if the combined encumbrance by the promoter along with PACs with him equals or exceeds: a) 50% of their shareholding in the company; or b) 20% of the total share capital of the company,            within 2 (two) working days

SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 :

  Sl. No.  Regulation No.  Compliance Particular  Compliance Period (Due Date)
              1Schedule XIX – Para (2) of ICDR Read with Reg 108 of SEBI LODR“The issuer shall make an application for listing from the date of allotment, within such period as may be specified by the Board from time to time, to one or more recognized stock exchange(s)”. In regard to above, it is specified that Issuer shall make an application to the exchange/s for listing in case of further issue of equity shares from the date of allotment within 20 days (unless otherwise specified).          Within 20 days from the date of allotment
  2  Regulation 162The tenure of the convertible securities of the issuer shall not exceed eighteen months from the date of their allotment.Within 18 months from date of allotment
      3SEBI CIRCULAR Aug 19, 2019 https://www.sebi.gov.in/l egal/circulars/aug- 2019/non-compliance- with-certain-provisions-of- sebi-issue-of-capital-and- disclosure-requirements- regulations-2018-icdr- regulations-_43941.htmlApplication for trading approval to the stock exchange Listed entities shall make an application for trading approval to the stock exchange/s within 7 working days from the date of grant of listing approval by the stock exchange/s.Within 7 working days from grant of date of listing approval
  Completion of Bonus Issue: 
          4          Regulation 295(1)Within 15 days from the date of approval of the issue by its board of directors – in cases where shareholders’ approval for capitalization of profits or reserves for making the bonus issue is not required Within 2 months from the date of the meeting of its board of directors wherein the decision to announce bonus issue was taken subject to shareholders’ approval – in cases where issuer is required to seek shareholders’ approval for capitalization of profits or reserves for making the bonus issue.Within 15 days from Board Approval (where shareholder approval is not required)   Within 2 months from Board Approval ( where shareholder approval is required)

SEBI   (Buyback    of   Securities)     Regulations,       2018  (Buyback Regulations) :

  Sl. No.  Regulation No.  Compliance Particular  Compliance Period (Due Date)
        1      Regulation                        11 and 24(iv)Extinguishment of equity shares in connection with Buyback The particulars of the security certificates extinguished and destroyed shall be furnished by the company to the stock exchanges where the shares or other  specified securities of the company are listed within seven days of extinguishment and destruction of the certificates7 days               of extinguishment and destruction of the certificates

CIRCULARS TO LISTED COMPANIES – DECEMBER, 2019 :

  Sl. No.  Date  Particulars of the Circulars  Link
103.12.2010Guidelines for preferential issue of units and institutional placement of units by a listed Real Estate Investment Trust (REIT)https://www.bseindia.com/co rporates/Displaydata.aspx?Id= 64e7bcc3-66a8-4ab4-b7e2- 52aace66ceaa&Page=cir
204.12.2010Guidelines for preferential issue of units and institutional placement of units by a listed Infrastructure Investment Trust (InvIT)https://www.bseindia.com/co rporates/Displaydata.aspx?Id= a33bd360-7250-4e4d-b065- 8a07b3244130&Page=cir
310.12.2010Securities And Exchange Board Of India (Issue Of Capital And Disclosure Requirements) (Fifth Amendment) Regulations, 2019https://www.bseindia.com/co rporates/Displaydata.aspx?Id= 813719d7-994b-45cd-8447- f8ef81e0fabd&Page=cir
412.12.2010Filing of Offer Documents under Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018https://www.bseindia.com/co rporates/Displaydata.aspx?Id= fa1f7f29-c352-417c-b53b- 7581d9a3ec98&Page=cir
524.12.2010Format on Statement of Deviation or Variation for proceeds of public issue, rights issue, preferential issue, Qualified Institutions Placement (QIP) etc.https://www.bseindia.com/co rporates/Displaydata.aspx?Id= 32eca170-4eee-4b0c-ab5b- 627c0cdc85f0&Page=cir
624.12.2010Guidelines for filing of placement memorandum – InvITs proposed to be listedhttps://www.bseindia.com/co rporates/Displaydata.aspx?Id= 30b16b3f-f0bf-48a8-8443- 6e58b5696be9&Page=cir
726.12.2010Framework for listing of Commercial Paper- Amendmentshttps://www.bseindia.com/co rporates/Displaydata.aspx?Id= f31155a5-e849-4b50-99fa- b81fc55b584f&Page=cir
827.12.2010Guidelines on Framework for listing of Commercial Paperhttps://www.bseindia.com/co rporates/Displaydata.aspx?Id= 18cba630-1c70-4f84-947d- 54c9164c6183&Page=cir

COMPLIANCE REQUIREMENT UNDER COMPANIES ACT, 2013 AND RULES MADE THERE UNDER :

  Applicable Laws/Acts  Due Dates  Compliance Particulars  Forms / Filing mode
          Companies Act, 2013Within 180 Days From The Date Of Incorporation Of The CompanyAs per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.            MCA E- Form INC 20A
  http://www.mca.gov.in/Ministry/pdf/CompaniesFo urthAmendmentRules_19122018.pdf 
  A person having Significant beneficial owner shall file a declaration to the reporting company 
      Companies Act, 2013First declaration within 90 days from the date of notification Dt. 08.02.2019 (i.e. On or before 8th of May, 2019)http://www.mca.gov.in/Ministry/pdf/Companies OwnersAmendmentRules_08020219.pdf i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019   In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.  Form BEN-1 Draft Format available at https://enlightengo vernance.blogspot.c om/2019/07/draft- format-for-ben-1- sbo-rules-2018.html
    Companies Act, 201331.12.2019   (Due Date Extended From 30.09.2019 to 31.12.2019)Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018. (Within 30 days from deployment of the E –form (earlier the date of receipt of declaration in BEN-1 )  Form BEN – 2 (e-form deployed by Ministry (ROC)) on 01.07.2019
  http://www.mca.gov.in/Ministry/pdf/Gen eralCircular_24092019.pdf 
    Companies Act, 2013On or before 15.06.2019 (form can be filed after due date with a fee of Rs. 10000 (one time fee)Filing   of    the    particulars   of              the Company & its registered office. (by every company incorporated on or before the 31.12.2017.) Due date extended- Link : http://www.mca.gov.in/Ministry/pdf/Companies RegistrationOfficesFeesRule_25042019.pdf      Active Form INC -22A
  *DIN KYC through DIR 3 KYC Form is an Annual Exercise. 
  Last date for filing DIR-3 KYC for Financial year 2018-19 has been extended till 14th November 2019 
  Companies Act, 201314.10.2019 (can be filed after due date with a penalty of Rs. 5000/-)http://www.mca.gov.in/Ministry/pdf/Co mpanies5thAmendtRules_30092019.pdf and http://www.mca.gov.in/Ministry/pdf/Co mpanies4thAmendtRules_30092019.pdfE-Form DIR – 3 KYC (Web Based and E-form)
  Annual Exercise: 
  http://www.mca.gov.in/Ministry/pdf/DIR3KY CcompleteMessage_13042019.pdf 
  Penalty after due date is Rs. 5000/- (one time) 
  Reconciliation of Share Capital Audit Report (Half-yearly) 
      Companies Act, 2013within 60 days from the date of deployment of this form on the website of the Ministry.Pursuant to sub-rule Rule 9A (8) of Companies (Prospectus and Allotment of Securities) Rules, 2014 To be filed all unlisted companies, deemed public companies Till further clarification to be filled in GNL-2 Applicable w.e.f. 30.09.2019 http://www.mca.gov.in/Ministry/pdf/Rules_2 3052019.pdf      E-Form PAS – 6 (E-Form, Not yet deployed)
  Extension Notification: 
  http://www.mca.gov.in/Ministry/pdf/FormPA S6_28112019.pdf 
    Companies Act, 201330.11.2019 IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019    Form IEPF-2
  Statement of unclaimed and unpaid amounts 
  Companies Act, 2013On or before 31.12.2019Statement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A)    IEPF Form – 1A
  Companies Act, 201390 days from the date of deployment of this form on the website of (NFRA).Annual Return To Be Filed By Auditor With The National Financial Reporting Authority http://www.mca.gov.in/Ministry/pdf /NFRA_27112019.pdf  NFRA-2

Due dates of ROC Return Filings :

Sl. No.ParticularsDue DateE- Form
  1Appointment of AuditorWithin 15 days from the conclusion of AGM (ratification at every annual general meeting is not mandatory)  ADT-1
    2Filing of financial statement and other documents with the ROCOn or before 30.11.2019 (due date extended) With in 30 days from the conclusion of the AGM, other than OPC (In case of OPC within 180 days from the close of the financial year)    AOC-4*
  3Filing of annual return by a company.On or before 31.12.2019 (due date extended) With in 60 days from the conclusion of AGMMGT-7*
    4Filing of Cost Audit Report with the Central Government*On or before 29.O2.2O2O. (due date extended) With in 30 days from the receipt of Cost Audit ReportCRA-4*
  5Filing of Resolutions and agreements to the RegistrarWith in 30 days from the date of Board Meeting.  MGT-14

*Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- UT of J&K and UT of Ladakh –

extension of time for filing of financial statements for the financial year ended 31.03.2019. Therefore, it has been decided to extend the due date for filing of e-forms AOC-4, AOC-4 (CFS) AOC-4 XBRL and e-form MGT-7 upto 31.01.2020, for companies having jurisdiction in the UT of J&K and UT of Ladakh without levy of additional fee.’

*Relaxation of additional fees and extension of last date of filing of CRA-4 (cost audit report for FY 2018-19 under the Companies Act, 2O13

http://www.mca.gov.in/Ministry/pdf/Circular17_30122019.pdf

Due dates of LLP Return Filing :

  • LLP Form 8 (Statement of Account & Solvency) on or before 30.10.2019
  • The charge details i.e. creation, modification or satisfaction of charge, can be filed through Appendix to e-Form 8 (Interim)
  • Form LLP -8 can be filed after due date i.e. 30.10.2019 with a penalty of Rs. 100/- per day till the filing is completed.

Investor Education and Protection Fund :

  1. MINISTRY OF CORPORATE AFFAIRS on 14.08.2019 has came up with Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019.

Applicability :

  • The provisions of these rules, Other than rule 6 (i), 6 (iv), 6 (v), 6(vi), 6(vii) and 6 (viii), shall come into force with effect from the 20th day of August, 2019.
  • The provisions of rule 6 (i), 6 (iv), 6 (v), 6(vi), 6(vii) and 6 (viii), shall come into force with effect from the 20th day of September, 2019.

Following E-forms revised after these rules :

Sl. No.Form No.Particulars of the formUpdated on
1.IEPF Form -1Statement of amounts credited to Investor Education and Protection Fund20.08.2019
2IEPF Form – 1AStatement of Amounts credited to Investor Education and Protection Fund Pursuant to Rule 5(4A)20.08.2019
3IEPF Form – 2Statement of unclaimed and unpaid amounts20.08.2019
4IEPF Form – 4Statement of shares transferred to the Investor Education and Protection Fund20.08.2019

Source : http://www.mca.gov.in/Ministry/pdf/IEPFRules_19082019.pdf

2. As part of the revised Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 dated 14th August 2019, Form IEPF-5 is introduced as a web form instead of the existing e- Form w.e.f 20th September 2019.

Form IEPF -5: Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund (IEPF)

3. Web form IEPF-5 Pending E- verification report as on 25-Dec-2019 http://www.iepf.gov.in/IEPF/pdf/IEPF5WEBFORM_26122019.xls

4. General Circular 17(Relaxation of additional fee on filling of e-verification report)

http://www.iepf.gov.in/IEPF/pdf/circularNo17_12122019.pdf

KINDLY NOTE THAT :

Relaxation of additional fees and extension of last date of filing of form IEPF – 1A and Form IEPF -2 : Ministry has decided to relax the additional fee payable by Companies on filing of Form IEPF-1A upto 31.12.2019 and Form IEPF -2 (for the purpose of filing statement of unclaimed and unpaid amounts) upto 30.11.2019.Source: http://www.iepf.gov.in/IEPF/pdf/GeneralCircular1_25102019.pdf

The Institute of Company Secretaries of India (ICSI) Updates :

ICSI has extended the last date for generation of eCSIN from 31st December, 2019 to 15th January, 2020.https://www.icsi.edu/media/webmodules/Extension_of_ECSIN.pdf

1. ICSI (Employee Company Secretaries Identification Number (eCSIN) Guidelines), 2019

https://ecsin.icsi.edu/PDF/eCSIN-Guidlines.pdf

2. FAQ’s on eCSIN

https://ecsin.icsi.edu/PDF/UserManual_eCSIN_FAQ.pdf

This article is updated till 31st December, 2019 with all Laws / Regulations and their respective amendments.

AUTHOR : CS LALIT RAJPUT (CLICK HERE TO VIEW PROFILE)