MINISTRY OF CORPORATE AFFAIRS RESENT CHANGES
As a part of ease of doing business government has once again further eased up the process of incorporation of a company by introduction of SPICE. I could term it as easiest and fastest process all over the globe to incorporate a company where in one can incorporate company, forget days in hours.
Ministry of Corpoate Affairs has introduced SPICE (Simplified Proforma for incorporating Company electronically) w.e.f. 02.10.2016 in e-form INC-32.
Highlights of INC-32
1) This form can be filed even after approval of INC-1. This facility was not provided in INC-29.
2) Memorandum of Association has been provided in Electronic Mode INC-33.
3) Article of Association has been provided in Electronic Mode INC-34.
4) By new e-MOA & AOA, no need of signatures of subscribers. Instead of sign of subscribers DSC of Subscribers can be affixed on MOA & AOA.
5) By new e-MOA & AOA no need of signatures of witness. Instead of sign of witness DSC of witness can be affixed on MOA & AOA.
6) Information in the form has increased in comparison to eForm INC-29.
REVISION THE VERSION OF MCA FORMS
MCA has revised the version of following e-forms :
|Form MGT-15||Form for filing Report on Annual General Meeting|
|Form FC-3||Annual accounts along with the list of all principal places of business in India established by foreign company|
|Form INC-4||One Person Company- Change in Member/Nominee|
|Form MGT-14||Filing of Resolutions and agreements to the Registrar|
|Form 23C||Form of application to the Central Government for appointment of cost auditor|
|Form 23D||Information by cost auditor to Central Government|
|Form A-XBRL||Form for filing XBRL document in respect of compliance report and other documents with the Central Government|
|Form I-XBRL||Form for filing XBRL document in respect of cost audit report and other documents with the Central Government|
|Form 23AC XBRL||Form for filing XBRL document in respect of balance sheet and other documents with the Registrar|
|Form 23ACA XBRL||Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar|
|Form AOC-4 XBRL||Form for filing XBRL document in respect of financial statement and other documents with the Registrar|
Stakeholders are advised to check the latest version before filing.
Costing taxonomy 2012 for filing Forms I-XBRL and A-XBRL along with business rules is available on XBRL portal w.e.f. 08 Oct 2016. Please visit the portal for latest validation tool and plan your filing accordingly.
MCA INVITING COMMENTS ON DRAFT REGULATION ON INSOLVENCY AND BANKRUPTCY CODE, 2016
The MCA has issued Notice inviting comments/ suggestions on the draft regulations relating to Insolvency and Bankruptcy Code, 2016 available on the website of MCA. MCA had set-up a working group consisting of practitioners and experts for making recommendations for drafting regulations for registration and regulation of insolvency professionals and insolvency professional agencies under the Code. MCA, on behalf of the Insolvency and Bankruptcy Board of India has invited comments/ suggestions which shall be submitted in the prescribed format available on the website of MCA latest by 28 Oct. 2016.
MCA has revised the version of e-forms: Form MGT-15, Form FC-3, Form INC-4, Form MGT-14, Form 23C, Form 23D, Form A-XBRL, Form I-XBRL, Form 23AC XBRL, Form 23ACA XBRL and Form AOC-4 XBRL, Costing taxonomy 2012 for filing Forms I-XBRL and A-XBRL w.e.f. 08.10.2016.
MCA has issued notice inviting comments/ suggestions on the draft regulations relating to insolvency and bankruptcy code, 2016 available on the website of MCA.
MCA has released Updated C&I Taxonomy 2016 for filing Annual Financial Statements in Form AOC-4 XBRL in respect of financial years commencing on or after 01.04.2014
MCA has issued Notice inviting comments/ suggestions on the draft regulations relating to Insolvency and Bankruptcy Code, 2016 available on the website of MCA.
MCA has revised the version of e-forms viz. MGT-15, FC-3, INC-4, MGT-14, 23C, 23D, A-XBRL, I-XBRL, 23AC XBRL, 23ACA XBRL, AOC-4 XBRL.
MCA has released Updated C&I Taxonomy 2016 for filing Annual Financial Statements in Form AOC-4 XBRL in respect of financial years commencing on or after 01.04.2014.
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