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Corporate & ROC Compliance and MCA Filings

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An important update for practicing Company Secretaries. From April 1, 2025, a CS in practice cannot certify more than a specific number of MGT-7 annual returns in a financial year.

An alert regarding a due date extension from the Ministry of Corporate Affairs. The deadline for filing Form DPT-3 for companies was extended, providing relief to businesses.

A new compliance requirement for companies. From the financial year 2022-23, Form CSR-2 must be filed separately with the MCA after filing the annual financial statements.

A critical reminder for all Importer-Exporter Code (IEC) holders. It is legally required to update and validate your IEC details annually to prevent deactivation of the code.

A cautionary tale for professionals. This post highlights a case where an auditor was fined Rs. 1,00,000 for not filing Form ADT-3 after resigning, as required under the Companies Act.

From April 1st, 2023, it is mandatory for companies using accounting software to have an audit trail feature. This feature must record every transaction and edit, and cannot be disabled.

A compliance calendar highlighting key deadlines at the end of the financial year. This includes due dates for TDS payments and filing the Letter of Undertaking (LUT) for exports under GST.

About Corporate & ROC Compliance

Most companies treat ROC compliance as a once-a-year headache, but that is exactly when penalties pile up. Whether it is filing Form CSR-2 for corporate social responsibility or managing the mandatory audit trail feature for your accounting software, the Ministry of Corporate Affairs requirements are strict. If you miss a deadline, you are not just looking at late fees, you are risking the active status of your company.

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