“Corporate Compliance Calendar for the m/o September, 2022”

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“Corporate Compliance Calendar for the m/o September, 2022”

 

About Article:

 

This article contains various Compliance requirementsfor the Month of September, 2022under various Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.

 

If you think compliance is expensive, try non compliance”

 

Compliance Requirement Under

 

1.Income Tax Act, 1961

2.Goods & Services Tax Act, 2017 (GST)and Important Updates / Circulars

3Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications

4.Other Statutory Lawsand Updates

5.SEBI (Listing Obligations &DisclosureRequirements) (LODR) Regulations, 2015

  1. 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

  1. SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications
  2. Companies Act, 2013 (MCA/ROC Compliance) and Notifications
  3. Insolvency and Bankruptcy Board of India (IBBI) Updates

 

 

  1. Compliance requirement under Income Tax act, 1961

 

 

Sl.

 

Compliance Particulars

 

Due Dates

 

1 Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month. 07.09.2022
2. Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of June 2022. 14.09.2022
 

3

Due date for furnishing of form 24G by an office of the government where TDS/TCS for the month of July 2022 has been paid without the production of a challan. 15.09.2022
4 ​Second instalment of advance tax for the assessment year 2023-24 15.09.2022
 

5

D​ue date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month of July 2022. 15.09.2022
 

6

​Due date for filing of audit report under section 44AB for the assessment year 2022-23 in the case of a corporate-assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2022)  

30.09.2022

 

7

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM, in the month of July 2022.  

30.09.2022

 

 

 

 

  • Important Notifications – For the month of August – 2022:

 

Sl. Particulars of the Notification(s) File No. / Circular No. Link(s)
1. ​Procedure of PAN application & allotment through Simplified Proforma for incorporating Limited Liability Partnerships (LLPs) electronically Form FiLLiP of Ministry of Corporate Affairs.  

Notification  No. 04/2022

 

Click Here

2. Order authorizing ‘Prescribed Authority’ for the purpose of e-Verification Scheme, 2021 F.No.282/04/2022  

Click Here

 

3.

Order under Section 119(1) of the Income Tax Act, 1961 – ASK Centers throughout India shall remain open on31st July 2022 during normal office hours. F. No. 225/125/2022-ITA.II  

Click Here

 

4.

In exercise of the powers conferred by clause (XII) of the first proviso of clause(x) of sub-section (2) of section 56 of theIncome-tax Act,1961 (43 of 1961),the Central Government herebyspecifies the following conditions  

Notification  No. 91/2022

 

Click Here

5 TheCentral Government hereby specifies the sovereign wealth fund, namely, Qatar Holding LLC(PAN: AAACQ3167H), Notification  No. 93/2022  

Click Here

6 TheIncome-tax (24th Amendment) Rules, 2022. Notification  No. 94/2022  

Click Here

7 TheIncome-tax (25th Amendment) Rules, 2022. Notification  No. 96/2022  

Click Here

8 TheIncome-tax (26thAmendment) Rules, 2022 Notification  No. 98/2022  

Click Here

9 Provisionsof Section 206C (1G) of the Act shall notapply to a person (being a buyer) who is a non-resident in terms of section 6 of the Act and who does nothave a permanent establishment in India.  

Notification  No. 99/2022

 

 

 

Click Here

10 TheIncome-tax (27thAmendment)Rules, 2022 Notification  No. 100/2022 Click Here
11 TheIncome-tax (Twenty EighthAmendment) Rules, 2022 Notification  No. 101/2022  

Click Here

12 TheAndhra Pradesh Pollution Control Board (PAN AAAJA1610Q) Notification  No. 103/2022  

Click Here

 

 

  1. Compliance Requirement under GST, 2017

 

  1. Filing of GSTR –3B / GSTR 3B QRMP

 

  1. a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

 

Tax period Due Date Particulars
August, 2022 20thSeptember,

2022

Due Date for filling GSTR – 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

 

Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

 

 

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

 

Tax period Due Date   Particulars
August, 2022 22nd September,

2022

Due Date for filling GSTR – 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

 

 

 

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period Due Date   Particulars
August, 2022 24thSeptember,

2022

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States:Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

 

 

  1. Filing Form GSTR-1:

 

Tax period Due Date Remarks
Monthly return

(August, 2022)

11.09.2022 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

 

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.

 

 

  1. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

 

Form No. Compliance Particulars Timeline  Due Date
GSTR-5 & 5A Non-resident ODIAR services provider file Monthly GST Return 20th of succeeding month 20.09.2022
 

GSTR -6

Every Input Service Distributor (ISD)  

13th of succeeding month

 

13.09.2022

 

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor  

10th of succeeding month

 

10.09.2022

 

GSTR -8

E-Commerce operator registered under GST liable to TCS 10th of succeeding month 10.09.2022

 

  1. GSTR – 1 QRMP monthly / Quarterly return

 

Form No. Compliance Particulars Timeline  Due Date
 

Details of outward supply-IFF&

 

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a)      GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

 

b)      Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

 

 

13th of succeeding month  – Monthly

 

Quarterly Return

 

 

13.09.2022

 

  1. GST Refund:

 

Form No. Compliance Particulars Due Date

 

RFD -10 Refund of Tax to Certain Persons 18 Months after the end of quarter for which refund is to be claimed

 

 

 

  1. Monthly Payment of GST – PMT-06:

 

Compliance Particular

 

Due Date
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.  

25.09.2022

 

 

  • GST UPDATES – August, 2022:

 

Sl. Notification Particulars

 

Notification No. Link(s)
1.

 

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. 17/2022-Central Tax  

Click Here

2. Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 GSTN Cir. 549 Click Here
3. Module wise new functionalities deployed on the GST Portal for taxpayers GSTN Cir. 552  

Click Here

4. Introducing Single Click Nil Filing of GSTR-1 GSTN Cir. 551 Click Here
5. Clarifications regarding applicable GST rates & exemptions on certain services 177/09/2022-GST Click Here
6 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law  

178/10/2022-GST

 

Click Here

7 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh  

179/11/2022-GST

 

Click Here

8 Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017. Instruction No. 02/2022-23-[GST-INV]  

Click Here

9 Guidelines On Issuance Of Summons Under Section 70 Of The Central Goods & Services Tax Act, 2017 Instruction No. 03/2022-23 [GST-INV] Click Here

 

 

 

 

 

3, Key Compliances under FEMA / RBI

 

Applicable Laws/Acts Due Dates Compliance Particulars Forms / (Filing mode)
 

 

 

FEMA ACT 1999

 

 

 

15th July 2022

Annual return on Foreign Liabilities and Assets is required to be submitted by all the India resident companies which have received FDI and/ or made overseas investment in any of the previous year(s), including current year by July 15thevery year.  

 

FLAIR System

Click Here

 

 

FEMA ACT 1999

 

Not later than 30 days from the date of issue of Capital instrument

FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India.  

 

Form FC-GPR

 

 

 

FEMA ACT 1999

With in 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier. 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.

The onus of reporting shall be on the resident transferor/ transferee.

 

 

 

Form FC-TRS.

 

 

FEMA ACT 1999

Within30 days from the date of receipt of the amount of consideration.  

A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1

 

 

Form FDI LLP-I

 

 

FEMA ACT 1999

 

within 60 days from the date of receipt of funds in

 

A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa)

 

Form FDI LLP-II

 

FEMA ACT 1999

 

within 30 days from the date of allotment of capital instruments

 

The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts

 

Downstream statement -Form DI & reporting at FIFP too

 

 

Types of Accounts

Capital Account and Current Account – The purpose of the capital account is to adjust the assets and liabilities of individuals outside India to persons residing in India. Thus any transaction that results in a change of the overseas assets and liabilities in India of an Indian residing outside India or transactions overseas of a person residing in India will be considered under the capital account. All other transactions fall under the category of the current account.
 

NRI Bank Accounts

There is option for the Non-Resident Indians to set up various bank accounts in India, like FCNR, NRE and NRO Accounts.

 

 

 

 

  • RBI Circulars / Notifications: August, 2022

 

 

Sl.

 

Particulars of the Circulars

 

 

Link

1 External Commercial Borrowings (ECB) Policy – Liberalisation Measures Click here
2 Master Circular – Credit facilities to Scheduled Castes (SCs) & Scheduled Tribes (STs) Click here
3 United Nations Security Council Resolutions (UNSCR) 1718 Sanctions Committee on Democratic People’s Republic of Korea (DPRK) amends 44 existing entries on its Sanctions List  

Click here

4 Regulation of Payment Aggregators – Timeline for submission of applications for authorisation – Review  

Click here

5 Board approved Loan Policy – Management of Advances – UCBs Click here
6 Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract Click here
7 Discussion Paper and results of Survey on Climate Risk and Sustainable Finance Click here
8 Sectoral Deployment of Bank Credit – June 2022 Click here
9 New Banking Policy for Purchase From Foreign Countries Click here
10. Amendment to FCRA Click here
11. Gold Monetization Scheme (GMS), 2015 Click here
12 Liquidity Adjustment Facility- Change in rates Click here
13 Reserve Bank – Integrated Ombudsman Scheme, 2021 (RBIOS, 2021) Click here
14 Rupee Interest Rate Derivatives (Reserve Bank) Directions – Review Click here
15 Section 23 of the Banking Regulation Act, 1949 (As Applicable to Co-operative Societies) – Opening of new place of business by District Central Co-operative Banks (DCCBs)  

Click here

16 Bilateral Netting of Qualified Financial Contracts – Amendments to Prudential Guidelines Click here
17 Recommendations of the Working group on Digital Lending – Implementation Click here
18 Survey of Foreign Liabilities and Assets of Mutual Fund Companies – 2021-22 Click here
19 Premature redemption under Sovereign Gold Bond (SGB) Scheme – Redemption Price for premature redemption due on August 08, 2022 (SGB 2016 – I)  

Click here

20 Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract Click here
21 Outsourcing of Financial Services – Responsibilities of regulated entities employing Recovery Agents Click here
22 Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract Click here
23 RBI Working Paper No. 10/2022: Monetary Transmission in India under the Base Rate and MCLR Regimes: A Comparative Study  

Click here

24 RBI Working Paper No. 11/2022: SME Exchanges in India: Empirical Analysis of Firm Attributes and IPO Characteristics Click here
25 RBI releases Discussion Paper on Charges in Payment Systems Click here
26 Reserve Money for the week ended August 12, 2022 Click here
27 RBI Bulletin – August 2022 Click here
28 RBI Clarification Click here
29 DRG Study No. 47: Governance, Efficiency and Soundness of Indian Banks Click here
30 Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract Click here
31 Foreign Exchange Management (Overseas Investment) Regulations, 2022 Click here

 

 

 

 

 

  1. Compliance under Other Statutory LAws

 

 

Applicable Laws/Acts

 

 

Timeline / Due Dates

 

Compliance Particulars

 

Forms / (Filing mode)

EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)  

15.09.2022

 

PF Payment

 

ECR

ESIC (Employees’ State Insurance Act, 1948)  

15.09.2022

 

ESIC Payment

ESI Challan
 

Contract Labour (Regulation &Abolition) Act, 1970

 

Within 15 Days of commencement/ completion of contract work

Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer Form VI-B
 

Contract Labour (Regulation &Abolition) Act, 1970

 

Within 15 Days of commencement/ completion of contract work

Notice of commencement/ completion of contract work by the Contractor within 15 days Form VI-A
 

Payment of Gratuity Rule

Within 30 Days of applicability of the Act & any change Notice of applicability of the Act & any change Form A or B

 

 

 

 

  • Updates TRACKER under Labour LAws – August, 2022:

 

Sl. Particulars

 

Link
1 231st Meeting of CBT, EPF Held at New Delhi on 29th & 30th July 2022. Click Here
2 EPFO Payroll data: EPFO adds 16.82 lakh net subscribers in the month of May, 2022 Click Here
3 #EPF #Members can now Generate Direct #UAN by following these easy steps. Click Here
4 Members can visit grievance portal at http://epfigms.gov.in for redressal of any type of grievance related to #services of #EPFO. Click Here
5 New Wage Code Click Here
6 Unorganized Workers Registered on E-Shram Portal Click here
7 Government committed to protect and promote the welfare, social security, safety and health of labourers.  

Click here

8 Change In Take-Home Salary and Working Hours From New Wage Code, Check Details  

Click Here

9 Labour laws upgrade, simplification of taxes, stable tariffs key to India’s trade: Report Click Here
10 EPF contribution rules: What to do if employer doesn’t deposit money in the Provident Fund account Click Here
11 Supreme Court hears the validity of pension scheme amendment Click Here
12 Where has PF of 10,000 sanitation workers gone? Click Here
13 Merge 2 EPF Accounts Online: Know Step By Step Process Click here
14 Scheme for upliftment of daily wage workers  

Click here

15 EPFO Account: Will your EPF accounts earn interest if contribution is not made? 5 lesser known facts Click Here

 

 

 

  1. SEBI – Securities Exchange Board of INDIA

 

  1. Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

 

 

  1. Half Yearly Compliances:
Sl. No. Regulation No. Compliance Period

(Due Date)

Due Date
1. Regulation 23(9)Related party transactions. The listed entity shall make such disclosures every 6 months within 15 days from the date of publication of its standalone and consolidated financial results: Provided further that the listed entity shall make such disclosures every 6 months on the date of publication of its standalone and consolidated financial results with effect from April 1, 2023.  

 

 

Within 15 days of FR

 

  1. Regular / Annual Compliances:
REG NO REGULATION NO PARTICULARS TIMELINE
47 Advertisements in Newspapers. 47 (3) Advertisements in Newspapers Financial results at 47 clause (b) of sub-regulation (1), shall be published within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved. 48 HOURS
24A Secretarial Audit. Red 24A Every 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. (within 60 days from the Closure of FY)  

60 days from the Closure of FY

46 Website 46(2)(s) The listed entity shall disseminate the following information under a separate section on its website separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that financial year.] 21 days prior 1 days prior to the date of AGM

 

  1. Other Quarterly compliance which included half year compliance except FR (Financial Results)

 

REG NO REGULATION NO PARTICULARS TIMELINE
Intimation Reg 29 read with Reg 33 intimation regarding item specified in clause 29(1) (a) to be discussed at the meeting of board of directors shall be given at least five days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors  at least 5 working days in advance, excluding the date of the intimation and date of the meeting
Intimations and Disclosure of events or information to Stock Exchanges. 87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III 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:  

 

 

 

24 HOURS

Valuation, Rating and NAV disclosure. 87C(1) (iii) An issuer whose security receipts are listed on a stock exchange shall ensure that: the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within fifteen days of the end of the quarter.  

15 Days

Other corporate governance requirements. Reg 27(2) The listed entity shall submit a quarterly compliance report on corporate governance in the format as specified by the Board from time to time to the recognised stock exchange(s) within fifteen days from close of the quarter. 15 days

 

 

Indian Depository Receipt holding pattern & Shareholding details. 69(1) The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board. 15 days from end of each quarter

 

 

  1. Event based Compliances

 

Reg No Regulation No Particulars Timeline
30 Disclosure of events or information. 30(6) AND Part A of Schedule III The 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 24 HOURS
30 Disclosure of events or information. 30(6) AND sub-para 4 of Para A of Part A of Schedule III The listed entity shall disclose to the Exchange(s), within 30 minutes of the closure of the meeting held to consider the following:
a) dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched;
b) any cancellation of dividend with reasons thereof;
c) the decision on buyback of securities;
d) the decision with respect to fund raising proposed to be undertaken
e) increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/dispatched;
f) reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribe to;
g) short particulars of any other alterations of capital, including calls;h) financial results;

i) decision on voluntary delisting by the listed entity from stock exchange(s).

30 MINUTES
31A: Conditions for re-classification of any person as promoter / public 31A(8) The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later than twenty four hours from the occurrence of the event:
(a) receipt of request for re-classification by the listed entity from the promoter(s) seeking re-classification;
(b) minutes of the board meeting considering such request which would include the views of the board on the request;
(c) submission of application for re-classification of status as promoter/public by the listed entity to the stock exchanges;
(d) decision of the stock exchanges on such application as communicated to the listed entity;
24 HOURS
34 Annual Report. 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.] 48 HOURS
44 Meetings of shareholders and voting 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 the format specified by the Board. 48 HOURS
47 Advertisements in Newspapers. 47 (3) Advertisements in Newspapers The listed entity shall publish the information specified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). The same is reproduced below
47(1) (a) notice of meeting of the board of directors where financial results shall be discussed (c )statements of deviation(s) or variation(s) as specified in sub-regulation (1) of regulation 32 on quarterly basis, after review by audit committee and its explanation in directors report in annual report;
(d) notices given to shareholders by advertisement
 

 

 

 

 

Simultaneously

SCHEDULE III PART PART A 7(A) 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 than twenty four hours of receipt of such reasons from the auditor 24 HOURS
SCHEDULE III PART PART A 7(B) 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 entities:
i. Detailed reasons for the resignation of independent directors as given by the said director shall be disclosed by the listed entities to the stock exchanges.
ii. The independent director shall, along with the detailed reasons, also provide a confirmation that there is no other material reasons other than those provided.
iii. The confirmation as provided by the independent director above shall also be disclosed by the listed entities to the stock exchanges along with the detailed reasons as specified in sub-clause (i) above.]
7 days from the date of resignation
7 Share Transfer Agent. Reg 7(4) & (5) Share Transfer Agent. The listed entity shall intimate any change or appointment of a new share transfer agent, to the stock exchange(s) within seven days of entering into the agreement. 7 DAYS
29 Reg 29(1) The intimation required under 29 (1), shall be given at least two working days in advance, excluding the date of the intimation and date of the meeting Reg 29(1) is reproduced below: (b) proposal for buyback of securities ; (c) proposal for voluntary delisting by the listed entity from the stock exchange(s); (d) fund raising by way of further public offer, rights issue, American Depository Receipts/Global Depository Receipts/Foreign Currency Convertible Bonds, qualified institutions placement, debt issue, preferential issue or any other method and for determination of issue price:
Provided that intimation shall also be given in case of any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. (e) declaration/ recommendation of dividend, issue of convertible securities including convertible debentures or of debentures carrying a right to subscribe to equity shares or the passing over of dividend. (f) the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entity as part of the agenda papers:
 at least 2 working days in advance, excluding the date of the intimation and date of the meeting
31 Holding of specified securities and shareholding pattern. Reg 31 (1)(a) The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time- one day prior to listing of its securities on the stock exchange(s); 1 day prior to listing of its securities on the stock exchange(s
31 Reg 31 (1 (c) within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital: within 10 days of any capital restructuring
31A Conditions for re-classification of any person as promoter / public Reg 31A an application for re-classification of a promoter/ person belonging to promoter group to public to the stock exchanges has to be 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 30 days from the date of approval by shareholders in general meeting
37 Draft Scheme of Arrangement & Scheme of Arrangement. 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
39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities. 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 a period of thirty days from the date of such lodgement. 30 Days
39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities 39(3) The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within two days of its getting information. 2 days of its getting information.
40 Transfer or transmission or transposition of securities. 40 (3) On receipt of proper documentation, the listed entity 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 fifteen days from the date of such receipt of request for transfer 15 days
40 Transfer or transmission or transposition of securities. 40 (3) the listed entity shall ensure that transmission requests are processed for securities held in dematerialized mode within seven days after receipt of the specified documents: 7 Days
40 Transfer or transmission or transposition of securities. 40 (3) the listed entity shall ensure that transmission requests are processed for securities held in physical mode within twenty one days after receipt of the specified documents: 21 Days
SCHEDULE VII: TRANSFER OF SECURITIES (PART B (1)) In case of minor differences in the signature of the transferor(s), the listed entity shall follow the following procedure for registering transfer of securities:
(a) the listed entity shall promptly send to the first transferor(s), via speed post an intimation of the aforesaid defect in the documents and inform the transferor(s) that objection, supported by valid proof, is not lodged by the transferor(s) with the listed entity within fifteen days of receipt of the listed entity’s letter, then the securities shall be transferred
15 Days
42 Record Date or Date of closure of transfer books. 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: 7 working days advance intimation excluding the date of the intimation and date of the meeting
42 Record Date or Date of closure of transfer books. 42(2) in the case of rights issues, the listed entity shall give notice in advance of atleast three working days (excluding the date of intimation and the record date).] 3 working days advance intimation excluding the date of the intimation and date of the meeting
42 Record Date or Date of closure of transfer books. 42(3) The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose. 5 working days advance intimation excluding the date of the intimation and date of the meeting
46 Website 46 (3)(b) The listed entity shall update any change in the content of its website within two working days from the date of such change in content.  2 working days
50 Intimation to stock exchange(s). 50(1) The listed entity shall give prior intimation to the stock exchange(s) at least eleven 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. 11 working days
50 Intimation to stock exchange(s). 50(3) 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.  2 working days advance intimation excluding the date of the intimation and date of the meeting
52 Financial Results. 52 (4) & (5) The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4), submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents  7 working days
52 Financial Results. 52 (4) & (8) The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publish the financial results and statement referred to in reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India. two calendar days of the conclusion of the meeting
57 Other submissions to stock exchange(s). 57(1) The listed entity shall submit a certificate to the stock exchange within two 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
60 Record Date 60(2) The listed entity shall give notice in advance of at least 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(s) may agree to or require specifying the purpose of the record date.  7 working days advance intimation excluding the date of the intimation and date of the meeting
78 Record Date. 78(2) 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 notice in advance of at least 4 working days
82 Intimation and filings with stock exchange(s). 82(2) 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 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.  2 working days in advance, excluding the date of the intimation and date of the meeting,
82 Intimation and filings with stock exchange(s). 82(3) The listed entity shall submit such statements, reports or information including financial information pertaining to Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specified by the Board from time to time:
Provided that where periodicity of the receivables is not monthly, reporting shall be made for the relevant periods.
within 7 days
87 Record Date. 87(2) 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  7 working days advance intimation excluding the date of the intimation and date of the meeting
87E Record Date. 87E(2) The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the 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.  7 working days advance intimation excluding the date of the intimation and date of the meeting

 

  1. SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

 

Securities and Exchange Board of India (SEBI) vide notification / Circular No. SEBI/HO/CFD/DCR1/CIR/P/2020/49 issued and publish dated 27th March 2020, has published Relaxation from compliance with certain provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 due to the COVID-19 pandemic”.

 

 

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.  

Omitted

through introduction of SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2021

 

Applicable w.e.f. 01.04.2022

 

 

 

 

 

2

 

 

 

Regulation 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 may

 

 

 

 

 

3.

Regulation 31(1) read with Regulation 28(3) of Takeover Regulations

AUGUST 7, 2019 CIRCULAR

https://www.sebi.gov.in/legal/circulars/aug-2019/disclosure-of-reasons-for-encumbrance-by-promoter-of-listed-companies_43837.html

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

 

(Provision Insertion: “Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository”)

 

 

 

 

4.

 

 

 

Regulation 31(4)

 

 

 

Disclosure of encumbered shares

Promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the 31st March, in such target company in such form as may be specified

 

  1. SEBI (Prohibition of Insider Trading) Regulations, 2015

 

 

Sl. No.

 

Regulation No.

 

Compliance Particular

Compliance Period

(Due Date)

 

 

 

 

 

 

1

 

 

 

 

Regulation 7(2)

“Continual Disclosures”

Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified; Every company shall notify; within two trading days of receipt of the disclosure or from becoming aware of such information

 

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

 

Sl. No. Regulation No.  

Compliance Particular

 

Compliance Period

(Due Date)

 

 

 

 

1

Schedule 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 thedate of allotment within 20 days (unless otherwise specified).

Within 20 days from the date of allotment

 

2 Regulation 162  

The 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
3 SEBI CIRCULAR

Aug 19, 2019

https://www.sebi.gov.in/legal/circulars/aug-2019/non-compliance-with-certain-provisions-of-sebi-issue-of-capital-and-disclosure-requirements-regulations-2018-icdr-regulations-_43941.html

Application 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
4 Regulation 76

Application for rights issue

The issuer along with lead managers and other parties related to the issue shall constitute an optional mechanism (non-cash mode only) to accept the applications of the shareholders to apply to rights issue subject to ensuring that no third-party payments shall be allowed in respect of any application.
5. Regulation 77

Service of Documents

In case if the company fails to adhere to modes of dispatch through registered post or speed post or courier services due to Covid-19 conditions it will not be treated as non-compliance during the said period. The issuers shall publish required & necessary documents on the websites of the company, registrar, stock exchanges and the lead managers to the rights issue.

 

6 Regulation 84

 

Advertisement

Issuer has the flexibility to publish the advertisement in additional newspapers above those required in Regulation 84. The advertisement should also be made available on:

 

A. Website of the Issuer, Registrar, Lead Managers, and Stock Exchanges.

 

B. Television channels, radio, the internet, etc. to spread information related to the process.

 

 

  1. 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 certificates  

 

7 days of extinguishment and destruction of the certificates

 

 

 

2

 

 

Regulation 24(i) (f)

 

 

 

Minimum time between buy back and raising of funds

Temporary relaxation in the period of restriction

provided in Regulation 24(i)(f) from “one year” to “six months”

Applicable up to December 31, 2020 only

 

 

  1. SEBI (Depositories and Participants) Regulations 2018)

 

 

Sl. No.

 

 

Compliance Particulars

 

Due Date

 

1.

Regulation 76 -Reconciliation of Shares and Capital Audit Within 30 days from end of quarter.
 

2.

Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar Within 15 days from the end of each quarter.

 

  • SEBI Circulars Tracker: August, 2022

 

Sl. Particulars Link
1. Addendum to SEBI Circular on Development of Passive Funds Click Here
2. LODR – Single Operational Circular for listing obligations and disclosure requirements for Non-convertible Securities, Securitized Debt Instruments and/ or Commercial Paper  

Click Here

3. Nomination for Mutual Fund Unit Holders – Extension of timelines Click Here
4. SEBI Bulletin – July 2022 [MSWord]   [MSExcel] Click Here
5. Framework for automated deactivation of trading and demat accounts in cases of inadequate KYCs Click Here
6. Enhanced guidelines for debenture trustees and listed issuer companies on security creation and initial due diligence Click Here
7. Consultation Paper on Green and Blue Bonds as a mode of Sustainable Finance Click Here
8. Trading Window closure period under Clause 4 of Schedule B read with Regulation 9 of SEBI (Prohibition of Insider Trading) Regulations, 2015 – Framework for restricting trading by Designated Persons by freezing PAN at security level  

Click Here

9. SEBI constitutes ‘FPI Advisory Committee (FAC)’  

Click Here

10. Status of SCORES complaints as on July 31, 2022.  

Click Here

11. Participation as Financial Information Providers in Account Aggregator framework Click Here
12. Block Mechanism in demat account of clients undertaking sale transactions Click Here
13. SIS Limited – Buyback Click Here
14. Guidelines for overseas investment by Alternative Investment Funds (AIFs) / Venture Capital Funds (VCFs)  

Click Here

15. Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Amendment) Regulations, 2022  

Click Here

16. Corrigendum to Master Circular for Depositories dated February 05, 2021 on Opening of demat account in case of HUF Click Here
17 Circular for Portfolio Managers Click Here
18 Enhanced Disclosures by CRAs and Norms on Rating Withdrawal Click Here
19 Disclosure requirement for Asset Management Companies (AMCs)  

Click Here

20 Securities and Exchange Board of India (Portfolio Managers) (Amendment) Regulations, 2022  

Click Here

21 UTI Nifty 100 Enhanced ESG Index Fund Click Here

 

 

 

 

 

 

 

 

 

 

 

 

 

  1. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

 

 

Applicable Laws/Acts

 

 

Due Dates

 

Compliance Particulars

 

Forms / Filing mode

 

Companies Act, 2013

 

Within 180 Days From The Date Of Incorporation Of The Company

(one time complianceonly)

 

As 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

(one time compliance)

 

 

Companies Act, 2013

 

First declaration within 90 days from the date of notification Dt. 08.02.2019

 

 

A person having Significant beneficial owner shall file a declaration to the reporting companyClick Here

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

LINK

Companies Act, 2013

 

within 30 days of acquiring beneficial interest Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

(the date of receipt of declaration in BEN-1 )

CLICK HERE

Form BEN – 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013

 

Annual Compliance

(30.09.2022)

*DIN KYC through DIR 3 KYC Form is an Annual Exercise.

Last date for filing DIR-3 KYC for Financial year 2021-22 is 30th September, 2022

 

Annual Exercise:CLICK HERE

Penalty after due date is Rs. 5000/-(one time)

 

E-Form DIR – 3 KYC

(Web Based and E-form)

 

Companies Act, 2013 Within 270 days from the date of deployment of this Form Annual Return To Be Filed By Auditor With The National Financial Reporting Authority

CLICK HERE

CLICK HERE

Click Here

Note on NFRA -2Click Here

NFRA-2

(NFRA-2 e-Form live since 9th December 2019.)

Companies Act, 2013 Within 15 days of appointment of an auditor. The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act. E – Form

NFRA -1

Companies Act, 2013 Within 30 days of the board meeting Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. MGT-14

(Filing of resolution with MCA)

 

 

 

Companies Act, 2013

Within 60 (sixty) days from the conclusion of each half year. Reconciliation of Share Capital Audit Report (Half-yearly)

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

E-Form PAS – 6
 

Companies Act, 2013

One Time compliances Registration of Entities for undertaking CSR activities – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021 E-Form CSR-1
Companies Act, 2013 within a period of 60 days after the holding

of AGM

IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts.

This e-form shall be filed within a period of 60 days after the holdingof AGM or the date on which it should have been held as perthe provisions of section 96 of the Act, whichever is earlier

IEPF -2

 

  • OPC Annual Filings:

 

  • One Person Company shall file a copy of the financial statements duly adopted by its member, along with all the documents which are required to be attached to such financial statements, within one hundred eighty (180) days from the closure of the financial year.
  • AGM not Applicable for OPC: Section 96.
  • Due date for Annual Filing (AOC-4): The due date for Annual Filing is 27.09.2022 (if FY ended on 31.03.2022)

 

  • AGM Related Compliance Provisions:
Applicable Section Type of Meeting Time line for holding meeting Exemptions Available to
Section 96 First AGM Within 9 months from the closure of first financial Year One Person Company
Section 96 Subsequent AGM 30th Sep (Within 6 months from the closure of the financial Year)

 

Further the gap between 2 AGM should not exceed 15 months

One Person Company

 

 

  • Important Updates – August, 2022

 

 

Sl.

 

 

Particulars of the Circulars

 

Link

1 SFIO Notice dated 22.07.2022 along with list of Heera Claims furnished by CA Firm Sarath & Associates  

 

 

 

 

Click Here

2 CBDT notification for PAN/TAN integration with LLP incorporation form FiLLip  

Click Here

3 Clarification on spending of CSR funds for “Har Ghar Tiranga” campaign Click Here
4 “Advertisement as to declaration of dividend” of N/s. Binod Mills Company Ltd. (In-Liqn), Company Petition No.12/1992 Click Here
5 Government says, it has launched guidelines on Scientific Social Responsibility (SSR), on the lines of Corporate Social Responsibility (CSR), on National Technology Day on 11.05.2022  

Click Here

 

 

6

Sale Notice-In the matter of M/s.Shree Vishwanath Chemicals Private Limited (In Liquidation)- Company Petition No.02 of 2003  

 

 

 

Click Here

7 IEPFA requests all the claimants to apply directly for claims refund through the official website www.iepf.gov.in by filling IEPF form 5.Any other means of application or engagement of middleman might lead to discrepancy or rejection of your case. Claimants are advised to inform IEPF Authority immediately, if approached or assured by any Broker/Middleman or Agent to get their claims refund. IEPFA acknowledges communication from the verified contact details only, provided by the claimants while filling IEPF form 5 online. Make sure no one misuses your registered contact details to approach IEPFA.  

 

 

 

 

Click Here

8 Companies Accounts Fourth Amendment Rules2022.  

Click Here

9 FAQs V3 COMPANY FORMS (Director KYC, Charge & Deposit Forms) Click Here
10 Companies (Incorpporation) Third Amendment Rules 2022 Click Here
11 Companies (Removal of Names of Companies from the Register of Companies) Second Amendment Rules, 2022 Click Here
12 Update on MCA21 Version -3 Click Here
13 Companies (Registration of Charges) Second Amendment Rules, 2022 | 8 MB Click Here
14 Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2022 Click Here
15 Companies (Acceptance of Deposits) Amendment Rules, 2022 dated 29.08.2022 Click Here

 

 

  1. IBBI Updates {Insolvency and Bankruptcy Board of India}

 

  • IBBI likely to issue more regulations by August-end to streamline CIRP

 

The Insolvency & Bankruptcy Board of India (IBBI) on Wednesday said it will issue some more regulations after getting elaborate feedback from the public in the form of discussion papers floated recently.

 

The new set of regulations will aim at further streamlining the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC). It will also target to reduce delay and improve the resolution value, IBBI chairperson Ravi Mital said.

 

Responding to issues raised in the discussion papers and pointed out by CII Co-Chairman (ER), economic affairs, corporate finance & Taxation sub-committee, Bijay Murmuria, he said that the new norms will attempt to address many concerns of banks.

 

The new regulations will be on changes in timelines for activities under CIRP, guiding factors for the Committee of Creditors (CoC ) to decide on early liquidation, and remuneration of Resolution Professionals, Mital said.

 

NCLT Kolkata Member (Judicial) Rohit Kapoor said, “We are on the right track. Teething problems will be there as there will be solutions, and IBBI is already taking proactive measures.”

 

 

  • Important Notifications and Circulars Tracker (August, 2022)

 

Sl. Particulars Link
1 In the matter of Ms. Padmasri Appana, Insolvency Professional Click here
2 Summary – Order dated 18th July, 2022 of the NCLT in the matter of Infinity Infotech Parks Limited Vs. Electroparts (India) Private Limited & Anr. [I.A (IBC) No.907 /KB/2021 in C.P. (IB) No. 140/KB/2021]  

Click here

3 In the matter of Mr. Mudappallur Varieth Gangadharan, Insolvency Professional  

Click here

4 Filling up of 08 (eight) posts of Judicial Member and 11 (eleven) posts of Technical Members in the National Company Law Tribunal (NCLT) Click here
5 In the matter of Mr. Rohit Aggarwal, Insolvency Professional Click here
6 In the matter of Mr. Aditya Agrawal, Insolvency Professional Click here
7 2nd International Research Conference on Insolvency and Bankruptcy 2023: Call for Research Papers  

Click here

8 Summary: Judgment dated 5th August, 2022 of the Hon’ble SC in the matter of Kotak Mahindra Bank Limited Vs. Kew Precision Parts Private Limited & Ors. [Civil Appeal No. 2176 of 2020]  

Click here

9 In the matter of Mr. Rakesh Ahuja, Insolvency Professional Click here
10 In the matter of Mr. Ashok Kriplani, Insolvency Professional Click here
11 In the matter of Ms. Rakesh Verma, Insolvency Professional Click here
12 In the matter of Mr. Savan Godiawala, Insolvency Professional Click here
13 In the matter of Sundaresh Bhatt, Liquidator of ABG Shipyard Vs. Central Board of Indirect Taxes And Customs Civil Appeal No. 7667 of 2021 Click here
14 Summary: Judgment dated 26th August, 2022 of the Hon’ble SC in the matter of Sundaresh Bhatt, Liquidator of ABG Shipyard Vs. Central Board of Indirect Taxes And Customs Civil Appeal No. 7667 of 2021  

Click here

15 In the matter of Mr. Dinkar Tiruvannadapuram Venkatasubramnian, Insolvency Professional Click here
16 Quarterly Newsletter For Apr-Jun, 2022 Click here
17 In the matter of Mr. Sanjay Kumar Singh, Insolvency Professional Click here
18 In the matter of Mr. Nipan Bansal, Insolvency Professional Click here
19 In the matter of Mr. Savan Godiawala, Insolvency Professional Click here

 

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This Article / Compliance Tracker is updated till 01stSeptember, 2022 with all Laws / Regulations and their respective amendments.                  

 

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