Circulars :

Year 2014

Reference No Date Description
General Circular No. 3/2014 14/02/2014 Clarification with regard to Section 185 of the Companies Act,2013.
General Circular No. 2/2014 11/02/2014 Use of word ‘National’ in the names of Companies or Limited Liability Partnerships (LLPs)
General Circular No. 1/2014 15/01/2014 Report u/s 394A of the Companies Act, 1956- Taking accounts of comments/inputs from Income Tax Department and other sectoral Regulators while filing reports by RDs.

Year 2014

Reference No Date Description
General Circular No. 3/2014 14/02/2014 Clarification with regard to Section 185 of the Companies Act,2013.
General Circular No. 2/2014 11/02/2014 Use of word ‘National’ in the names of Companies or Limited Liability Partnerships (LLPs)
General Circular No. 1/2014 15/01/2014 Report u/s 394A of the Companies Act, 1956- Taking accounts of comments/inputs from Income Tax Department and other sectoral Regulators while filing reports by RDs.

Year 2013

Reference No Date Description
General Circular No. 20/2013 27.12.2013 Clarification with regard to holding of shares or exercising power in a fiduciary capacity - Holding and Subsidiary relationship under Section 2(87) of the Companies Act.2013
General Circular No. 19/2013 10.12.2013 Clarification with regard to applicability of section 182(3) of the Companies Act,2013.
General Circular No. 18/2013 19.11.2013 Clarification with regard to applicability of provision of Section 372A of the Companies Act, 1956.
General Circular No. 17/2013 01.11.2013 Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor
General Circular No. 16/2013 18.09.2013 Clarification on the notification dated 12.9.2013.
General Circular No. 15/2013 13.09.2013 Clarification on the notification dated 12.9.2013.
General Circular No. 14/2013 03.09.2013 Relaxation of last date and additional fee in filing of e-Form 23C for Appointment of Cost Auditor
General Circular No. 12/2013 28.06.2013 Name availability guidelines,2011 - Registration of Electoral Trusts as Companies under Section 25 of the Companies Act,1956
General Circular No. 11/2013 29.05.2013 Power of ROCs to obtain declaration/ affidavits from subscribers/first directors at the time of incorporation.
General Circular No. 10/2013 10.05.2013 Applicability of Regulation 17(6) in processing the work items.
General Circular No. 08/2013 10.04.2013 Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
General Circular No. 07/2013 20.03.2013 Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
General Circular No. 06/2013 14.03.2013 Clarification under Section 372A(3) of the Companies Act, 1956.
General Circular No. 05/2013 12.02.2013 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode for the financial year commencing on or after 01.04.2011.
General Circular No. 04/2013 11.02.2013 Debenture Redemption Reserve (DRR)- Clarification.
General Circular No. 03/2013 08.02.2013 Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg.
General Circular No. 02/2013 31.01.2013 Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 01/2013 15.01.2013 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode for the financial year commencing on or after 01.04.2011.

Year 2012

Reference No Date Description
General Circular No. 43/2012 26.12.2012 Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 42/2012 21.12.2012 Filing of Form 68 for rectification of mistakes in Form 1,Form 1A and Form 44
General Circular No. 41/2012 18.12.2012 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011-Corrigendum to General Circular No:39/2012.
General Circular No. 40/2012 17.12.2012 NOC from the concerned regulator / Institute for LLP Name approval / incorporation
General Circular No. 39/2012 12.12.2012 Filing of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011
General Circular No. 38/2012 23.11.2012 Filing of Balance Sheet and profit and Loss Account by companies in Non - XBRL for the accounting year commencing on or after 01.04.2011.
General Circular No. 37/2012 06.11.2012 Examination of Balance Sheets by ROC's.
General Circular No. 36/2012 06.11.2012 Appointment of Cost Auditor by Companies.
General Circular No. 35/2012 05.11.2012 Default by Cost Auditors in filing Form 23D against the corresponding Form 23C.
General Circular No. 34/2012 25.10.2012 Filing of Balance Sheet and Profit and Loss Account in Extensible Business Reporting Language (XBRL) Mode for the financial year commencing on or after 1.4.2011.
General Circular No. 33/2012 16.10.2012 Quality Of XBRL filings certified by Professional members.
General Circular No. 32/2012 15.10.2012 Constitution of a committee for reforming the regulatory environment for doing business in India
General Circular No. 31/2012 28.09.2012 Filing of form 23B by statutory auditor for the accounting year 2012-13.
General Circular No. 30/2012 28.09.2012 Filling Of Balance Sheet and profit and loss Account by Companies in Non-XBRL for the accounting year commencing on or after 01.04.2011
Circular No. 29/2012 10.09.2012 Condition to be imposed for conersion of ordinary Society into Producer Company,Part-IX A of the Companies act,1956.
Circular No. 28/2012 03.09.2012 Filling of Balance Sheet and Profit and Loss Account by companies in Non-XBRL for accounting year commencing on or after 01.04.2011.
Circular No. 27/2012 29.08.2012 Constitution of a Committee for Reforming the Regulatory Environment for doing Business in India.
General Circular No. 26/2012 23.08.2012 Constitution of a Committee for Reforming the Regulatory Environment for doing Business in India.
General Circular No. 25/2012 09.08.2012 Clarification on Para 46A of notification number G.S.R. 914(E) dated 29.12.2011 on Accounting Standard 11 relating to "The effects of Changes in Foreign Exchange Rates.
General Circular No. 24/2012 09.08.2012 Applicability of Service Tax on commission payable to Non-Whole Time Directors of a company under section309(4) of the companies act,1956.
General Circular No. 23/2012 06.08.2012 Company Law Settlement Scheme, (Jammu & Kashmir) 2012.
General Circular No. 22/2012 03.08.2012 Imposing fees on certain e-forms filled with ROC,RD or MCA(HQ) under MCA-21 where at present no fee is prescribed.
General Circular No. 21/2012 02.08.2012 Filling of Balance Sheet and Profit and Loss Account by companies in Non-XBRL for accounting year commencing on or after 01.04.2011
General Circular No. 20/2012 01.08.2012 Investor Education and protection Fund(uploading of information regarding unpaid and unclaimed amount lying with companies) Rules 2012
General Circular No. 19/2012 27.07.2012 Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee is prescribed
General Circular No. 18/2012 26.07.2012 Filing of Cost Audit Report and Compliance Report in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 17/2012 23.07.2012 The Investor Education and Protection Fund(uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules 2012.
General Circular No. 16/2012 06.07.2012 Filing of Balance Sheet and Profit and Loss Account in Extensible Business Reporting Language (XBRL) Mode for financial year commencing on or after 1.4.2011.
Circular 29.06.2012 Constitution of a Committee to formulate a Policy Document on Corporate Governance
General Circular No. 15/2012 29.06.2012 Extension of time in Filing of annual return by Limited Liability Partnerships(LLPs)
Circular 29.06.2012 Filing of Cost Audit Report (Form I) and Compliance Report (Form A) in the eXtensible Business Reporting Language (XBRL) mode.
General Circular No. 14/2012 21.06.2012 Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee is prescribed.
General Circular No. 13/2012 06.06.2012 Extension of time in Filing Annual Return by Limited LiabilityPartnerships
General Circular No. 12/2012 04.06.2012 Cost Accounting Records and Cost Audit – general clarifications
General Circular No. 11/2012 25.05.2012 Cost Accounting Records and Cost Audit - clarifications about coverage of certain sectors thereunder
General Circular No. 10/2012 21.05.2012 Guidelines for declaring a financial Insitution as Public Financial Institution under section 4A of the Companies Act, 1956
General Circular No. 9/2012 15.05.2012 Compliance of the provisions of Companies Act, 1956 and the Rules made there under.
General Circular No. 8/2012 10.05.2012 Filing of Cost Audit Report (Form-I) and Compliance Report (Form-A) in the eXensible Business Reporting Language (XBRL) mode.
General Circular No. 7/2012 25.04.2012 Name Availability Guidelines, 2011
General Circular No. 6/2012 21.03.2012 Constitution of a Committee to formulate a Policy Document on Corporate Governance
General Circular No. 5/2012 19.03.2012 Constitution of a Committee to formulate a Policv Document on Corporate Governance
General Circular No. 4/2012 09.03.2012 Allotment of Director’s Identification Number (DIN) under Companies Act, 1956
General Circular No. 3/2012 07.03.2012 Constitution of a Committee to formulate a Policy Document on Corporate Governance
General Circular No. 2/2012 01.03.2012 Registration of Companies or LLPs which have one of their objects is to carry on the profession of Chartered Accountant, Cost Accountant, Architect, Company Secretary etc.
General Circular No. 1/2012 10.02.2012 Filing of conflicting returns by contesting parties - clarification regarding

Year 2011

Reference No Date Description
General Circular No: 72/2011 27.12.2011 Green Initiatives in Corporate Governance - Further Clarification regarding participation by Shareholders or Directors in meetings under the companies Act, 1956 through electronic mode-authorization regarding e-voting.
General Circular No: 71/2011 15.12.2011 Company Law Settlement Scheme, 2011
General Circular No: 70/2011 15.12.2011 Allotment of Director’s Identification Number (DIN) under Companies Act, 1956
General Circular No: 69/2011 30.11.2011 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode
General Circular No: 68/2011 30.11.2011 Cost Accounting Records and Cost Audit – clarifications regarding applicability and compliance requirements
General Circular No: 67/2011 30.11.2011 Cost Accounting Records and Cost Audit – clarifications about coverage of certain sectors thereunder
General Circular 10.10.2011 Registration of Companies and LLPs with objective to do business of Architect
General Circular No: 66/2011 04.10.2011 Allotment of Director's Identification Number (DIN) under Companies Act, 1956
General Circular No: 65/2011 04.10.2011 Company Law Settlement Scheme, 2011
General Circular No: 64/2011 20.09.2011 Compliance of the provisions of Companies Act, 1956 and Rules made thereunder
General Circular No: 63/2011 06.09.2011 Compliance of the provisions of Companies Act, 1956 and Rules made thereunder
General Circular No: 62/2011 05.09.2011 Clarification on Notification No S.O. 447 (E) dated 28.02.2011 on Revised Schedule VI (shall be effective from 01.04.2011)
General Circular No: 61/2011 05.09.2011 Online incorporation of companies within 24 hours
General Circular No: 60/2011 10.08.2011 Corrigendum to Company Law Settlement Scheme, 2011
General Circular No: 59/2011 05.08.2011 Company Law Settlement Scheme,2011
General Circular No: 58/2011 01.08.2011 Corrigendum to General Circular No. 54/2011
General Circular No: 57/2011 28.07.2011 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode
General Circular No: 56/2011 28.07.2011 Blocking of DIN consequent to non-filing of Statement of Affairs (SOA)
General Circular No: 55/2011 26.07.2011 Scrutiny inspection and investigation in all winding up cases
General Circular No: 54/2011 26.07.2011 Pro-active action in case of winding up petitions
General Circular No: 53/2011 26.07.2011 Guidelines for RDs/ROCs in the matter of scheme of arrangement/amalgamation under section 391-394
General Circular No: 52/2011 25.07.2011 Simplified procedure for obtaining online approval of Central Government under section 297 of the Companies Act, 1956
General Circular No: 51/2011 25.07.2011 Simplified procedure for rectification of register of charges under section 141 of the Companies Act, 1956
General Circular No: 50/2011 25.07.2011 Simplified procedure for obtaining confirmation of shifting of registered office from one state to another state under section 17 of the Companies Act,1956
General Circular No: 49/2011 23.07.2011 Online incorporation of companies within 24 hours
General Circular No: 48/2011 22.07.2011 Name Availability Guidelines, 2011
General Circular No: 47/2011 14.07.2011 Prosecution of Directors & Regarding
General Circular No: 46/2011 14.07.2011 Waiver of approval of Central Government for payment of remuneration to professional managerial person by companies having no profits or inadequate profits
General Circular No: 45/2011 08.07.2011 Name Availability Guidelines, 2011
General Circular No: 44/2011 08.07.2011 Integration of Director’s Identification Number (DIN) issued under Companies Act, 1956 with Designated Partnership Identification Number (DPIN) issued under Limited Liability Partnership (LLP) Act, 2008
General Circular No: 43/2011 07.07.2011 Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language(XBRL) mode
General Circular No: 42/2011 07.07.2011 Payment of fees to CAs in cases where funds are not permitted from Common Pool Fund
General Circular No: 41/2011 06.07.2011 E-filing of Income Tax return in respect of companies under liquidation
General Circular No: 40/2011 23.06.2011 Special Drive to clear pendency of e-forms filed with Registrar of Companies prior to implementation of revised Regulation 17 of the Companies Regulation, 1956
General Circular No: 39/2011 21.06.2011 Green Initiative in the Corporate Governance-Issue of Certificates by Digital Signature
General Circular No: 38/2011 20.06.2011 Clarification on circular No 33/2011 dated 01.06.2011 with regard to Compliance of provisions of the Companies Act,1956 and Rules made there under
General Circular No: 37/2011 07.06.2011 Filing of Balance Sheet & Profit & Loss Account in eXtensible Business Reporting Language (XBRL) mode
General Circular No: 36/2011 07.06.2011 Guidelines for Fast Track Exit mode for defunct companies under section 560 of the Companies Act, 1956
General Circular No: 35/2011 06.06.2011 Green Initiatives in the Corporate Governance-Clarification regarding participation by shareholders or Directors in meetings under the Companies Act,1956 through Electronic mode
General Circular 03.06.2011 Settlement of prosecutions cases
General Circular No: 34/2011 02.06.2011 Guidelines for declaring financial institution as Public Financial Institution under Section 4A of the Companies Act, 1956
General Circular No: 33/2011 01.06.2011 Compliance of Provision of the Companies Act,1956 and Rules made there under.
General Circular No: 32/2011 31.05.2011 Allotmnet of Director Identification Number under Companies Act,1956
General Circular No: 31/2011 31.05.2011 Depreciation for the purpose of declaration of Dividend under Section 205 in case of companies referred to in Section 616 (C ) of the Companies Act, 1956 (the Act).
General Circular 27.05.2011 Payment of MCA fees - electronic mode-regarding.
General Circular No:30A/2011 26.05.2011 Clarification regarding 'Body Corporate' for the purpose of section 226(3)(a) of the Companies Act,1956.
General Circular No:30/2011 23.05.2011 Clarification on applicability of provisions of Section 108A to 108I of the Companies Act, 1956
General Circular No:29/2011 20.05.2011 Green Initiative in the Corporate Governance-Issue of Certificate by Digital Signature.
General Circular No:28/2011 20.05.2011 Green Initiative in the Corporate Governance- Participation by directors in meetings of Board/ Committee of directors under the Companies Act, 1956 through electronic mode.
General Circular No:27/2011 20.05.2011 Green Initiative in the Corporate Governance - Participation by shareholders in general meetings under the Companies Act, 1956 through electronic mode.
General Circular No:26/2011 18.05.2011 Certification of e-Forms under the Companies Act, 1956 by practicing professionals
General Circular No:24/2011 12.05.2011 Loan to Public Limited Companies under Section 295 of the Companies Act, 1956
General Circular No:25/2011 12.05.2011 Corrigendum to Circular No 09/2011dated 31.03.2011
General Circular No:23/2011 03.05.2011 Clarification regarding effective date of Companies (Particulars of employees)Amendment Rules,2011
General Circular No:22/2011 02.05.2011 Clarification in respect of General Circular No: 2 /2011 dated 8th February, 2011
General Circular No:21/2011 02.05.2011 Green Initiative in the Corporate Governance- Approval of Ministry of Corporate Affairs for appointment of agency for providing electronic platform for electronic voting under the Companies Act,1956.
General Circular No:20/2011 02.05.2011 E-Form No.32- Intimation to ROC regarding particulars of appointment of Directors etc and changes therein in the company pursuant to section 303(2) of the Companies Act,1956- filing of conflicting return by contesting parties.
General Circular No:19/2011 02.05.2011 Marking a company as having management dispute by Registrar of Companies under MCA-21 system.
General Circular No:18/2011 29.04.2011 Green Initiative in the Corporate Governance- Clarification regarding sending copies of Balance Sheets and Auditors Report etc., to the members of the company as required under section 219 of the Companies Act, 1956 through electronic mode.
General Circular No:17/2011 21.04.2011 Green Initiatives in Corporate Sector -clarification regarding service of documents by e-mode instead of Under Posting certificate (UPC)
General Circular No:16/2011 20.04.2011 Simplified Procedure for amalgamation of Government Companies U/s 396 of the Companies Act, 1956.
General Circular No:15/2011 11.04.2011 Appointment of Cost Auditor by Companies
General Circular No:14/2011 08.04.2011 Certification of e-forms under the Companies Act,1956 by the Practicing professionals
General Circular No:12/2011 07.04.2011 Clarification Regarding Easy Exit Scheme (EES)
General Circular No:11/2011 07.04.2011 Allotment of Director Identification Number (DIN) under Companies Act, 1956
General Circular No.:09/2011 31.03.2011 Filing of Balance Sheet and profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode.
General Circular No.:08/2011 25.03.2011 Prosecution of Directors
General Circular No:7A/2011 11.03.2011 Easy Exit Scheme-2011
General Circular 09.03.2011 Payment of MCA fees –electronic mode-regarding.
General Circular No:6/2011 08.03.2011 Process of incorporation of Companies (Form-1) and establishment of principal place of business in India by Foreign Companies (Form-44) â €“ Procedure simplified.
General Circular No:4/2011 04.03.2011 Payment of Commission to Non-Whole Time Directors of the Company under Section 309(4)(b) of the Companies Act, 1956
General Circular No:5/2011 04.03.2011 Simplification of DIN rules
General Circular No:3/2011 21.02.2011 Clarification in respect of Circular No. 2/2011 dated 8th February, 2011 regarding direction under Section 212(8) of the Companies Act, 1956.
General Circular No:2/2011 08.02.2011 Direction under Section 212(8) of the Companies Act, 1956
General Circular - EES-2011 03.02.2011 Easy Exit Scheme, 2011

Year 2010

Reference No Date Description
General Circular 13.12.2010 Members of professional institutes arrested by law enforcement agencies for criminal offences - Directions of Central Government - issue of.
General Circular No: 6/2010 03.12.2010 Easy Exit Scheme, 2011
General Circular No: 5/2010 22.11.2010 Reopening/revision of annual accounts after their adoption in the annual general meeting
General Circular No: 4/2010 22.11.2010 Change in additional fee to be levied for delays in filing Forms
General Circular No: 3/2010 10.08.2010 Easy Exit Scheme, 2010
General Circular No: 1/2010 26.05.2010 Company Law Settlement Scheme, 2010
General Circular No: 2/2010 26.05.2010 Easy Exit Scheme, 2010

Year 2009

Reference No Date Description
Circular 2/2009 20.06.2009 Filing of prosecution for violation of section 159/220 of the companies Act,1956
Circular 1/2009 16.06.2009 Status of a holder of global Depository Receipts (GDRs)- clarification

Year 2008

Reference No Date Description
General Circular No: 1/2008 01.07.2008 Rescission of General Circular No.13 of 2007 dated 27-9-2007 passed under section 141 of the Companies Act, 1956
General Circular: 5/2008 26.05.2008 Circulation of copy of notifications No S.O -901(E). GSR-329(E), GSR-374 (E) and GSR-387 (E)
General Circular: 2/2008 26.02.2008 Circulation of copy of notification No S.O -298(E)
General Circular: 1/2008 17.01.2008 Circulation of copy of notifications No S.O -2218(E) and S O -2219(E)

Year 2007

Reference No Date Description
General Circular No. 13/2007 27.09.2007 Order of the Company Law Board under Section 141 of the Companies Act, 1956 regarding extension of time for filing documents by companies and levy of additional fee
General Circular No. 04/2007 27.04.2007 Circular for Empanelment of Chartered Accountants

Year 2006

Reference No Date Description
General Circular No. 6/2006 12.06.2006 The Companies Amendment Act, 2006.

Year 2005

Reference No Date Description
Circular 11/2005 07.10.2005 Circulation of notifications No GSR- 610(E) dated 23.9.2005,GSR- 611(E) dated 23.9.2005 and GSR- 1433 (E) dated 27.9.2005
General Circular   Ministry constitutes Committee to advice on Company Law
General Circular No. 2/2005 Dated 28.01.2005 28.01.2005 Simplified Exit Scheme-2005

Year 2004

Reference No Date Description
General Circular No. 10/2004 11.12.2004 Circulation of following notifications: (i) G.S.R.575(E) dated 08.09.2004 and (ii) G.S.R.655(E)
General Circular No. 9/2004 06.12.2004 Circulation of Notification No. G.S.R. 766(E)
ORDER 02.12.2004 Constitution of an Expert Committee to advise the Government on the new Company Law
General Circular No. 7/2004 20.09.2004 Notification S.O. 1010(E) dated 17.09.2004
General Circular No. 6/2004 10.06.2004 Investors’ Education Protection Fund (IEPF)
General Circular No. 5/2004 06.05.2004 Amendment of Notification No. S.O. 219(E) dated 23.2.2004 – “State Industrial Development Corporation of Maharashtra Limited” has been replaced by “SICOM Limited”
General Circular No. 4/2004 22.03.2004

Circulation of Notification No.G.S.R.189(E) dated 12.3.04 - The Companies (Acceptance of Deposits) Amendment Rules, 2004
General Circular No. 3/2004 05.03.2004 Circulation of following notifications dated 23.02.2004:- (i) No. G.S.R.130(E) - Ban on appointment of SSAs; (ii) No.G.S.R.131(E) - The Companies (Issue of Indian Depository Receipts) Rules, 2004; and (iii) No. S.O. 219(E) - Notifying certain institutions as PFIs
General Circular No. 2/2004 11.02.2004 Circulation of Notification No. G.S.R. 91(E) dated 03.02.2004-Notification u/s. 620A of the Companies Act, 1956 by which 4 more companies have been declared as Nidhis.
General Circular No. 1/2004 06.02.2004 Circulation of Notification No. S.O.128(E) dated 28.01.2004-Constitution of a Committee to administer the Investor Education and Protection Fund established by the Central Government vide Notification No. GSR 749(E) dated 1.10.2001

Year 2003

Reference No Date Description
General Circular No. 1/2003 13.01.2003 Reopening/revision of annual accounts after their adoption in the annual general meeting.
General Circular No. 2/2003 09.01.2003 Participation of Cost Auditor in the meetings of Audit Committee to be constituted under Section 292A of the Companies Act, 1956 – clarification reg.
General Circular No. 3/2003 16.01.2003 Circulation of Notification No. 5(E) dated 3.1.2003 – Amendment to From 25A and 26 of the Companies Act, 1956.
General Circular No. 4/2003 16.01.2003 Debenture Redemption Reserve (DRR) - Clarification
Circular 5/2003 14.01.2003 Disqualification of Directors under Section 274(1)(g) of the Companies Act,1956 - Clarification
General Circular No. 6/2003 16.01.2003 Circulation of the Companies (Amendment) Act, 2002 on Producer Companies.
General Circular No. 7/2003 17.01.2003 Refund of excess Registration Fees deposited by Companies for Form 5
General Circular No. 8/2003 28.01.2003 Constitution of National Advisory Committee on Accounting Standards
General Circular No. 9/2003 30.01.2003 Circulation of the Companies (Second Amendment) Act, 2002 – National Company Law Appellate Tribunal.
General Circular No. 10/2003 13.02.2003 Printing of format of TDS on reverse side of Counterfoil – an amendment of para 4 of the Circular No. 17/2002.
General Circular No. 11/2003 14.02.2003 Circulation of following Notifications:- (i) No. S.O. 135(E) dated 5.2.2003; -The Companies (Amendment) Act, 2002 - for effective date of the Act i.e. from 06.02.2003
(ii) No. G.S.R. 89(E) dated 5.2.2003-The Director's Relatives (Office or Place of Profit) Rules, 2003
General Circular No. 12/2003 14.02.2003 Alternative Basis for providing Depreciation under Section 205(2)(c) of the Companies Act,1956
General Circular No. 13/2003 23.03.2003 Simplification of Procedure for removal of Name of Defunct Companies
General Circular No. 14/2003 07.04.2003

Circulation of following Notifications:- (i) No. S.O. 322(E) dated 25.3.2003;-Amendment of notification number S.O. 1329 dated 8.5.1978 - the name, Risk Capital and Technology Finance Corpn. Ltd. has been changed as `IFCI Venture Capital Funds Ltd.'. (ii) No .S.O. 344(E) dated 31.3.2003-The Companies (Second Amendment) Act, 2002 for effective date of the provisions of Sections 2 and 6 of the Act, i.e. from 1.4.2003; (iii) No. G.S.R. 275(E) dated 1.4.2003 -The Public Companies (Terms of Issue of Debentures and Raising of Loans with Option to Convert such Debentures or Loans into Shares) Amendment Rules, 2003.
General Circular No. 15/2003 09.04.2003 Simplification of Procedure for Removal of Name of Defunct Companies (Simplified Exit Scheme) – Corrigendum to General Circular No: 13/2003 dated 25.3.2003
Report of the Expert group on valuation principles for corporate assets 10.04.2003 Report of the expert group on valuation principles for corporate assets and shares
General Circular No. 16/2003 17.04.2003 Simplified Exit Scheme – Clarifications on some issues
General Circular No. 17/2003 22.04.2003 Simplified Exit Scheme – Annexure D and E to the General Circular No: 13/2003 dated 25.3.2003
General Circular No. 18/2003 23.04.2003 Circulation of following Notifications:- (i) No. G.S.R. 300(E) dated 3.4.2003-The Companies (Acceptance of Deposits) Amendment Rules, 2003; (ii) No. G.S.R. 323(E) dated 9.4.2003-The Companies (Acceptance of Deposits) Amendment Rules, 2003; (iii) No. G.S.R. 324(E) dated 9.4.2003-The Disposal of Records (in the Offices of the Registrars of Companies) Rules, 2003
General Circular No. 19/2003 25.04.2003 Name Availability Guidelines -change in
General Circular No. 20/2003 25.04.2003 Rounding off figures in Profit and Loss Account
General Circular No. 21/2003 02.05.2003 Circulation of Notification No. G.S.R. 348(E) dated 23.4.2003-The Private Limited Company and Unlisted Public Limited Company (Buy-back of Securities) Amendment Rules, 2003.
General Circular No. 22/2003 18.06.2003 Circulation of following Notifications:- (i) No.G.S.R. 479(E) dated 12.6.2003 Amendment of the Companies (Central Government's) General Rules and Forms; (ii) No. G.S.R.480(E) dated 12.6.2003 Companies (Auditor's Report) Order, 2003; (iii) No. S.O. 518(E) dated 9.5.2003; (iv) No. S.O. 674(E) dated 12.6.2003 -Declaration of National Co-operative Development Corporation (NCDC) as Public Financial Institution under section 4A of the Companies Act, 1956.
General Circular No. 24/2003 04.08.2003 Circulation of Notification No. G.S.R. 580(E) dated 24.7.2003-The Companies (Central Government's) General Rules and Forms (Third Amendment) Rules, 2003 - Increase in sitting fee.
General Circular No. 25/2003 25.07.2003 Circulation of Notification No. S.O. 815(E) dated 17.7.2003- Reconstitution of Committee to administer the Investor Education and Protection Fund - amendment of Notification No. S.O. 1280(E) dated 28.12.2001
General Circular No. 26/2003 13.08.2003 Circulation of Notification No. G.S.R.641(E) dated 7.8.2003-The Producer Companies (General Reserves) Rules, 2003.
General Circular No. 27/2003 07.10.2003 Simplified Exit Scheme – Clarifications on some issues
General Circular No. 28/2003 08.10.2003 Circulation of following Notifications:- (i) No. S.O. 1073(E) dated 18.9.2003; (ii) No. S.O. 1098(E) dated 24.9.2003; (iii) No. G.S.R. 774(E) dated 29.9.2003; (iv) G.S.R. 775(E) dated 29.9.2003.
General Circular No. 29/2003 21.10.2003 Circulation of following Notifications:- (i) No. S.O. 1136(E) dated 30.9.2003-The company Law Settlement (Jammu and Kashmir) Scheme, 2003.; (ii) G.S.R. 785(E) dated 6.10.2003-Notification by which eleven more companies to be declared as Nidhis; (iii) No. G.S.R. 804(E) dated 14.10.2003-The Companies (Appointment and Qualifications of Secretary) (Amendment) Rules, 2003 - Appointment on population basis.
General Circular No. 31/2003 10.11.2003 Circulation following Notifications:- (i) No. G.S.R. 830(E) dated 21.10.2003 -The Companies (Disqualification of Directors under Section 274(1)(g) of the Companies Act, 1956) Rules, 2003.; No. G.S.R. 829(E) dated 21.10.2003-Exclusion of Government companies from the purview of Section 274(1)(g) of the Companies Act, 1956.
General Circular No. 32/2003 10.11.2003 CARO 2003 – Effective from 1.7.2003.
General Circular No. 33/2003 3 14.11.2003 Simplified Exit Scheme - Clarification
General Circular No. 34/2003 10.12.2003 Circulation of following Notifications:- (i) No. G.S.R. 922(E) dated 4.12.2003; No. G.S.R. 923(E) dated 4.12.2003.
General Circular No. 35/2003 11.12.2003 Compliance Certificate – Clarification.
General Circular No. 36/2003 29.12.2003 Cost Accounting Records(Milk Food) Rules,2001 – revision of Applicability clause
General Circular No. 37/2003 31.12.2003 Simplified Exit Scheme

Year 2002

Reference No Date Description
General Circular No. 1/2002 11.01.2002 Circulation of Notification No S.O.1280(E); 28.12.2001 Constitution of a Committee to administer the Investor Education and Protection Fund.
General Circular No. 2/2002 11.01.2002 Circulation of copy of the Companies (Amendment) Act, 2001 published in the Gazette of India (Extraordinary) on 24th December, 2001
General Circular No. 3/2002 28.01.2002 Circulation of following Notifications:- (i) GSR 36(E); 16.01.2002 - Amendments in Schedule XIII to the companies Act,1956 (ii)GSR 27(E); 12.01.2002-The Companies (Issue of Share Capital with Differential Voting Rights) (Amendment)Rules, 2002
General Circular No. 4/2002 11.02.2002 Circulation of Notification NoGSR 77(E); 04.02.2002 The Companies (Acceptance of Deposits) Amendment Rules, 2002
General Circular No. 5/2002 01.03.2002 Use of Information Technology in cash transaction of listed companies for payment of dividends
General Circular No. 6/2002 06.03.2002

Compounding of offence under Section 621A of the Companies Act,1956 - companies under liquidation - clarification
CAB Circular No. 2/2002 18.03.2002 Cost Audit Report to be discussed in the Audit Committee to be constituted under section 292A of the Companies Act, 1956.
General Circular No. 8/2002 22.03.2002 Disqualification of Directors under Section 274(1)(g) of the Companies Act, 1956 - Clarification
General Circular No. 9/2002 18.04.2002 Debenture Redemption Reserve (DRR)- Clarification
General Circular No.10/2002 26.04.2002 Circulation of following Notifications:- (i) S.O. 440 (E) Dtd 17.4.2002-Declaration of NABARD as a Public Financial Institution under section 4A of the Companies Act, 1956 (ii)GSR 288(E) Dtd 17.4.2002 -Revision of limits in respect of employees to be covered under Statement to be attached with the report of the Board of Directors pursuant to section 217(2A) of the Companies Act, 1956 read with Companies (Particulars of Employees) Rules, 1975. The revision will apply in respect of Directors' Reports annexed to those Balance Sheets, the financial year in respect of which has closed on or after 17.4.2002.
General Circular No.11/2002 10.05.2002 Circulation of following Notifications:- (i)GSR 308(E); 30.04.2002-Certain directions to be complied by Nidhi and Mutual Benefit Society - (Amendment to Notification No. GSR 555(E) dated 26.07.01) (ii) GSR 309(E); 30.04.2002-Norms for revenue recognition and classification of assets applicable to Nidhi or Mutual Benefit Society - (Supersession of Notification No. GSR 556(E) dated 26.07.01).
General Circular No.12/2002 14.05.2002 Revision of Fees payable by Foreign Companies under Section 601 of the Companies Act, 1956 and Additional Fees payable by companies in respect of their applications relating to condonation of delay u/s 637B of the Companies Act, 1956
General Circular No.13/2002 31.05.2002 Circulation of following Notifications:- (i)GSR 365(E) Dtd 14.5.2002-Amendments in the Companies (Fees on Applications) Rules, 1999. (ii)GSR 376(E) Dtd 22.5.2002 -Alterations in Schedule VI to the Companies Act, 1956.
General Circular No.14/2002 31.05.2002 Circulation of following Notifications:- (i)GSR 384 (E) Dtd 29.5.2002-Corrigendum to Notification GSR 555(E) dated 26-7-2001 (ii)GSR 408 (E) Dtd 6.6.2002-Amendment in Notification GSR 555(E) dated 26-7-2001 (iii)GSR 419 (E) Dtd. 11.6.2002-Amendment in the Companies (Appointment and Qualifications of Secretary) Rules, 1988.
General Circular No.15/2002 17.6.2002 Fee for condonation in respect of filing of Form No.25C belatedly with the Registrar of Companies – Charging of additional fee.
General Circular No.16/2002 25.06.2002 Reports of Board of Directors of Companies – Statement showing details of employees drawing remuneration beyond the prescribed limits - Clarification
General Circular No.17/2002 05.07.2002 Dividend Warrant containing information on TDS
General Circular No.18/2002 25.07.2002 Circulation copy of Notification No.GSR 510 (E) Dtd 22.7.2002-Amendment in the Company Law Board (Fees on Applications and Petitions) Rules, 1991
General Circular No.19/2002 08.08.2002 Circulation copy of Notification NoG.S.R. 545(E); 01.08.2002-Alterations in Schedule VI of the Companies Act, 1956 - Rounding of figures
General Circular No.20/2002 29.08.2002 Circulation copy of Notification NoG.S.R. 565(E); 14.08.2002-Amendment in Schedule XIII to the Companies Act, 1956
General Circular No.21/2002 12.09.2002 Threshold limits for deduction of tax at source from income by way of dividends and income from units
General Circular No.22/2002 23.09.2002 clarifications regarding provisions of Section 205C with respect to Unpaid Dividend
General Circular No.23/2002 30.09.2002 Regarding new provisions of Section 43A(2A) of the Companies Act, 1956
General Circular No.24/2002 11.10.2002 Circulation of following Notifications:- (i)G.S.R. 650(E); 17.09.2002-Amendment in Schedule II to the Companies Act, 1956 - ( Prospectus)(ii)G.S.R. 651(E); 17.09.2002 -Corrigendum to Notification No. G.S.R. 419(E) dated 11.06.02 - Amendment in the Companies (Appointment and Qualifications of Secretary) Rules, 1988
General Circular No.25/2002 24.10.2002 Circulation of following Notifications:- (i)G.S.R. 670(E); 30.09.2002-Amendment in Schedule XIII to the Companies Act, 1956 (relating to the companies in Special Economic Zones) (ii) S.O. 1047(E); 30.09.2002 -Amendment in the Notification No. S.O. 1280(E) dated 28.12.01 - amendment in the Committee to administer the Investor Education and Protection Fund
Circular No.52/22/CAB-2000 26.11.2002 Submission of the soft copy of the Cost Audit Reports under section 233B of the Companies Act, 1956.
General Circular No.26/2002 27.11.2002 Circulation of following Notifications:- (i) G.S.R. 751(E); 02.11.02-Amendment to Schedule V of the Companies Act, 1956 (ii) G.S.R. 762(E); 13.11.02-Amendment to Schedule VI of the Companies Act, 1956

Year 2001

Reference No Date Description
General Circular No. 1/2001 01.01.2001 Circulation of two Notifications (Numbers SO 1144(E) and SO 1145 (E)) with respect to appointing ROCs and OLs in the new States of Chhatisgarh, Uttaranchal and Jharkhand
General Circular No. 3/2001 02.01.2001 Fast Track Scheme under Section 560 of the Companies Act †“ Extension till 31.1.200
General Circular No. 12/7/2000-CL-VII 27.12.2001 Appointment of Managerial Personnel and payment of Managerial Remuneration in case of Companies having no profit or inadequate profit
General Circular No. 5/2001 12.02.2001 Circulation of following Notifications:- (i) GSR 24(E); 15.01.2001-The Companies (Central Government's) General Rules and Forms (Amendment) Rules, 2001 - Deletion of Rule 4C for Deemed Public Companies (ii) GSR 35(E); 24.01.2001-The Companies (Central Government's) General Rules and Forms (Second Amendment) Rules, 2001 - Amendment of Form 22 (iii) GSR 51(E); 31.01.2001-The Companies (Central Government's) General Rules and Forms (Third Amendment) Rules, 2001 - Form 1 AD - Confirmation of change of registered office of the company within a State.(iv)GSR 52(E); 31.01.2001
- The Companies (Compliance Certificate) Rules, 2001
General Circular No. 6/2001 02.03.2001 Regarding reconstitution of Investor Education Committee
General Circular No. 7/2001 16.03.2001 Circulation of following Notifications:- (i) GSR 167(E); 09.03.2001-The Companies (Issue of Share Capital with Differential Voting Rights) Rules, 2001 (ii) GSR168(E); 09.03.2001-The Companies (Appointment of the Small Shareholders' Director) Rules, 2001
General Circular No. 9/2001 15.05.2001 Allocation of specific economic activity based upon the main object clause of a company while allocating Corporate Identity Number (CIN) instead of entering the code "00000".
General Circular No. 10/2001 22.05.2001 Circulation of copy of Notification GSR 337(E); 10.05.2001-The Companies (passing of the resolution by postal ballot) Rules, 2001.
General Circular No. 11/2001 25.05.2001 Disqualification of a Special Director appointed under SICA, 1985 in view of new Section 274 (1)(g) of the Companies Act, 1956
General Circular No. 12/2001 06.06.2001 Circulation of copy of Notification GSR 385(E); 25.05.2001-The Companies (Acceptance of Deposits) Amendment Rules, 2001.
General Circular No. 13/2001 19.06.2001 Circulation copy of Notification SO 523(E); 15.06.2001-The enforcement of Section 80 of the Companies (Amendment) Act, 2000 - Postal Ballot - from 15.6.2001 - regarding.
General Circular No. 16/2001 24.07.2001 The Companies (passing of the resolution by postal ballot) Rules, 2001 Clarification reg.
General Circular No. 14/2001 16.07.2001 Clarification on provisions of Section 224A of the Companies Act, 1956
General Circular No. 17/2001 03.08.2001 Circulation of following Notifications:- (i) GSR 555(E); 26.07.2001-Certain directions to be complied by Nidhi and Mutual Benefit Society - in supersession of Notifications Nos. GSR 737(E), GSR 780(E)(, GSR 347 dated 1.11.99, 19.11.99, 25.4.2000 respectively - regarding (ii) GSR 556(E); 26.07.2001 Norms for revenue recognition and classification of assets applicable to Nidhi or Mutual Benefit Society- regarding.
General Circular No. 15/2001 14.09.2001 Circulation copy of Notification S.O. 841(E); 29.08.2001-Constitution of an Advisory Committee to be called the National Advisory Committee on Accounting Standards
General Circular No. 18/2001 25.09.2001 Circulation of copy of Notification G.S.R. 686(E) dated 21.09.2001-Amendment in Schedule XV to the Companies Act, 1956
General Circular No. 19/2001 27.09.2001 Circulation of copy of Notification S.O. 933(E); 21.09.2001-Appointment of Shri Vinod Dhall, Secretary, DCA as Chairman of Committee on Investors Education and Protection Fund
General Circular No. 20/2001 03.10.2001 Circulation of copy of Notification S.O. 954(E) dated 27.09.2001-Exemption to the companies engaged in the cultivation or processing of tea from disclosing in the profit and loss account the information mentioned in sub-clause (1) of clause (a) of sub-para (ii) of para 3 of Part II of Schedule VI to the Companies Act, 1956 - Issued under section 211(3) of the Act.
General Circular No. 21/2001 05.10.2001 Circulation of copy of Notification G.S.R.689(E); 25.09.01-The Companies (Acceptance of Deposits) Second Amendment Rules, 2001.
General Circular No. 22/2001 12.10.2001 Circulation of following Notifications:- (i)G.S.R.749(E); 01.10..01-Establishment of Investor Education and Protection Fund.(ii)G.S.R.750(E); 01.10.01-The Investor Education and Protection Fund (awareness and protection of investors) Rules, 2001.
General Circular No. 23/2001 12.10.2001 Circulation of copy of Notification G.S.R. 773(E) dated 11.10.2001-Amendment in the Companies (passing of the resolution by postal ballot) Rules, 2001
General Circular No. 24/2001 21.11.2001 Availability of name-Instructions regarding.Instruction No.8 of the Guiding instructions circulated vide this Department's letter No. 10(1)-RS/65 dated 27.11.1965 provides that a name in the category mentioned below will not generally be made available

Year 1993

Reference No Date Description
CAB Circular 07.06.1993 Maintenance of books of cost accounts as per Cost Accounting Records Rules.
CAB Circular 08.06.1993 Revised Cost Audit Order on annual basis issued to the existing companies.

Year 1990

Reference No Date Description
CAB Circular 09.01.1990 Authentication of previous year figures in the Cost Audit Report.
CAB Circular 02.03.1990 Clarification under Section 224 (1) of the Companies Act, 1956.
CAB Circular 05.03.1990 Clarification under section 224 (1B) of the Companies Act, 1956 read with section 233 of the Act.

Year 1988

Reference No Date Description
CAB Circular 30.08.1988 Clarification relating to sub-section (1B) of Section 224 and sub-section (2) of Section 233B of the Companies Act, 1956 regarding the appointment of Cost Auditor

Year 1984

Reference No Date Description
CAB Circular 24.08.1984 Authentication of Cost Audit Report in cases where a firm of Cost Auditors is approved under U/s 233B (2) of the Companies Act, 1956 for conducting Cost Audit

Year 1983

Reference No Date Description
CAB Circular No. 1/1983 20.01.1983 Appointment of Cost Auditor as an Internal Auditor of a Company.
CAB Circular No. 3/1983 18.03.1983 Disclosure of full details in Cost Audit Report.
CAB Circular 19.11.1983 Appointment of Cost Auditor in Firm’s Name