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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

06 May 25
CBDT Tightens Oversight on Top Advance Taxpayers to Boost FY26 Direct Tax Collection
Delhi CM Calls for “Faceless” GST System to Cut Harassment and Boost Compliance
Delhi HC Orders Unblocking of GST Credit Ledger After One-Year Lapse, Cites Rule 86A
CBIC Sets Up Grievance Redressal Mechanism via GST Instruction No. 04/2025
05 May 25
CBDT Notifies New ITR-5 Form for AY 2025-26
CBDT Releases Amended Income Tax Act, 1961 Updated by Finance Act, 2025
CBDT Notifies New ITR-3 Form for AY 2025-26
04 May 25
CESTAT New Delhi: Same IGST Rate and Interest Apply to Inter-State Trade and Import Supplies
Allahabad High Court: GST Authority Can’t Alter Stand After Verifying Goods and Invoices During Transit
03 May 25
GST Portal Enhances Table 12: HSN Code Reporting Now Required for GSTR-1 & 1A
Supreme Court Questions Lower Courts on Bail Denial in GST Section 132 Case
Aurobindo Pharma Receives GST Order for FY 2019–20 from Hyderabad Appellate Commissioner
02 May 25
Shri Arvind Shrivastava takes charge as Secretary, Department of Revenue, Ministry of Finance
Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim
Delhi HC: Uploading of SCN by GST Dept Under the Additional Notices Tab on Portal is Improper
ITAT Delhi Dismisses Appeal as Assessee Opts for Settlement Under VSVS Includes Restoration Clause
01 May 25
Kolkata ITAT Rejects IT Dept’s Appeal, Citing Tax Dispute Below ?60 Lakh Threshold as per Cir No. 09/2024
CBDT Releases Formats of ITR-1 and ITR-4 via Notification No. 40/2025
Panaji ITAT Orders Reconsideration of ?1.1 Cr 80P Deduction; New Hearing for Co-op Society
30 Apr 25
Allahabad HC: Downloading GST E-Way Bill, Including Part-B, Mandatory for Goods Transactions After April 2018
29 Apr 25
Allahabad High Court: GST Orders U/S 75(6) Must Be Self-Contained, Not Just Refer SCNs
Uttarakhand HC Quashes GST Order for Exceeding Show Cause Notice Amount
Allahabad High Court: No GST Recovery After NCLT Clears Resolution Plan
27 Apr 25
Delhi High Court: GST Body Can’t Freeze Entire Bank Account During Tax Proceedings
Delhi HC Voices Concern Over Widow’s Struggle for GST Refund from Deceased Husband’s Firm
18% or 28% GST on Roof-Mounted Railway Air Conditioners: Delhi HC to Decide Soon
26 Apr 25
CESTAT New Delhi: Long-Term Manpower Supply to Hotels Liable for Service Tax
Allahabad HC: No New Grounds Allowed Without Notice, GST Registration Restored
ITAT Ahmedabad Restores Reassessment Case, Citing AO’s Failure to Consider Evidence on Cash Deposits
Ahmedabad ITAT Rejects Tax Deduction Claim for Donation to Unapproved Scientific Authority
24 Apr 25
CBDT Rules Out Tax Relief for Penalty Settlements in SEBI, Competition Law Violations
CBDT Brings Several Luxury Goods Under TCS Through Notification No. 35/2025
ITAT Ahmedabad Partly Quashes PCIT’s Order for Unverified Accommodation Entry Additions U/S 263
ITAT Raipur Quashes Reassessment for AO’s Violation of Mandatory Timeline U/S 148A(b)
No More Nil TDS Certificates: New Tax Rule 2025
23 Apr 25
CBDT Amends Form 27EQ: TCS Now Applicable on Luxury Goods and Collectibles
ITAT Bangalore: MAT Inapplicable to ‘Corresponding New Banks’ Under Section 115JB
J&K HC: GST Liability to Be Determined Based on Tender Submission Date as per Condition No. 49
Karnataka Ranks 2nd in GST Revenue Collection, Credits Govt Employees’ Efficiency: CM Siddaramaiah
22 Apr 25
5% Tax Relief for EV Buyers as Gujarat Govt Pushes Green Mobility Until Marh 2026
Jharkhand HC: Rejection of GST Refund Claim for Statutory Pre-Deposit on Limitation Grounds is Invalid
Allahabad HC Penalises SGST Joint Commissioner Ghaziabad in GST Demand Case
Centre Denies Plans to Levy GST on UPI Transactions Above ?2,000 Amid Media Reports
21 Apr 25
University of Mumbai (MU) Receives GST Notice Over Tax on Affiliation Fees
GST Fraud of Over Rs 100 Crore Busted: Commerce Graduate Arrested
20 Apr 25
Patna HC: Transitional Credit Inapplicable for Capital Goods Received After GST Implementation
Bombay HC: Goa University’s Affiliation Fees Exempt from GST Due to Their Non-Commercial Nature
ITAT Mumbai: GST Collected by Foreign Firm Not Part of Gross Receipts U/S 44BB
19 Apr 25
MCA Slaps Penalty on Truthigh Fintech and Directors for Failing to File Annual Returns
Allahabad HC Quashes Assessment Order Passed Beyond Statutory Time Limit Under UP GST Act, 2017
CBIC Releases Instruction No. 03/2025 to Facilitate GST Registration Procedure and Prevent Harassment

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 May 25 Return of External Commercial Borrowings for April.
07 May 25 "Payment of TDS/TCS of April. Check for new TDS/TCS thresholds & new section 194T on remuneration etc. to partner of a firm. Apply for TAN of firm if not already available. 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."
10 May 25 Monthly Return by Tax Deductors for April.
10 May 25 Monthly Return by e-commerce operators for April.
11 May 25 Monthly Return of Outward Supplies for April.
13 May 25 Monthly Return by Non-resident taxable person for April.
13 May 25 Monthly Return of Input Service Distributor for April.
13 May 25 Optional Upload of B2B invoices, Dr/Cr notes for April under QRMP scheme.
15 May 25 E-Payment of PF for April.
15 May 25 Payment of ESI for April
15 May 25 Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in March.
15 May 25 Issue of Annual TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB in March. (In case of termination of lease during the year, single TDS certificate is to be issued in 15 days from due date of deposit).
15 May 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in March.
15 May 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in March.
15 May 25 Details of Deposit of TDS/TCS of April by book entry by an office of the Government.
15 May 25 Quarterly Statement of TCS for January-March.
20 May 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.
20 May 25 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).
25 May 25 Deposit of GST of April under QRMP scheme.
28 May 25 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 May 25 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 25-26.
30 May 25 Submission of a statement by Non-resident having a liaison office in India for FY 24-25.
30 May 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in April
30 May 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 April. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 May 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for April.
30 May 25 Deposit of TDS on Virtual Digital Assets u/s 194S for April.
30 May 25 Issue of TCS certificates for January-March.
30 May 25 Half yearly Audit Report from October to March of Reconciliation of Share Capital by Unlisted Public Companies.
30 May 25 Annual Return of Foreign Company (Branch / Liaison /Project Office) for FY 24-25.
30 May 25 Annual Return of Limited Liability Partnership (LLP) for FY 24-25.
31 May 25 E-filing of Annual Return for FY 24-25 by licensed Manufacturers [including Repackers and Relabellers] and Importers. Manufacturer exporters also to file annual return for food business instead of quarterly returns earlier.
31 May 25 Online Application by trust/instituition for exercising the option to apply income of previous year in the next year or in future. Applicable where due date of ITR is 31 Jul.
31 May 25 Statement to accumulate income for future application u/s 10(21) or  11(1). Applicable where due date of ITR is 31 Jul.
31 May 25 E-filing of Annual Statement of Donors & Donations received by charitable organisations u/s 80G/35 for FY 24-25.
31 May 25 Download of Certificate of Donations/contributions for FY 24-25 from IT portal and submission of same to Donor/contributors.
31 May 25 Quarterly statements of TDS for January- March.
31 May 25 Quarterly statement of tax deposited in relation to transfer of virtual digital asset u/s 194S to be furnished by an exchange for the quarter January - March
31 May 25 Return of tax deduction from contributions paid by the trustees of an approved superannuation fund during FY 24-25?.
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