The Companies Act, 2013 passed by the Parliament has received the assent of the President of India on 29th August, 2013. The Act consolidates and amends the law relating to companies. The Companies Act, 2013 has been notified in the Official Gazette on 30th August, 2013. Some of the provisions of the Act have been implemented by a notification published on 12th September, 2013. The provisions of Companies Act, 1956 is still in force.
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| Reference No | Date | Description |
|---|---|---|
| General Circular 15/2015 | 30.11.2015 | Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013. |
| General Circular 14/2015 | 28.10.2015 | Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013 |
| General Circular 13/2015 | 16.09.2015 | Extension for a period of one month for the High Level Committee on CSR. |
| General Circular 12/2015 | 01.09.2015 | Extension of time for filing of cost audit report to the Central Government for the Financial Year 2014-2015 in form CRA-4 |
| General Circular 11/2015 | 21.07.2015 | Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013 |
| General Circular 10/2015 | 13.07.2015 | Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act,2013 |
| General Circular 9/2015 | 18.06.2015 | Clarification on repayment of deposits accepted by the companies before the commencement of the Companies Act, 2013 under section 74 of the said Act. |
| General Circular 8/2015 | 12.06.2015 | Extension of time for filing of Notice of appointment of the Cost Auditor for the F.Y. 2015-16 in Form CRA-2 and filing of cost audit report to the Central Government for the F.Y. 2014-15 in form CRA-4. |
| General Circular 7/2015 | 10.04.2015 | Remuneration to managerial person under Schedule XIII of the Companies Act, 1956 - Clarification with regard to payment for period. |
| General Circular 6/2015 | 09.04.2015 | Clarification under sub-section (7) of section 186 of the Companies Act,2013 |
| General Circular 5/2015 | 30.03.2015 | Amount received by private companies from their members, directors or their relatives before lst April, 2014 - Clariflcation regarding applicability of Companies (Acceptance of Deposits) Rules, 20l4 |
| General Circular 4/2015 | 10.03.2015 | Clarification with regard to section 185 and 186 of the Companies Act, 2013 - loans and advances to employees |
| General Circular 03/2015 | 03.03.2015 | General Circular 03/2015: Clarification relating to filing of e-form DIR-I1 & DIR-12 under the Companies Act, 2013. |
| General Circular 02/2015 | 11.02.2015 | Extension of time for filing of Notice of appointment of the Cost Auditor in Form CRA-2. |
| General Circular 01/2015 | 03.02.2015 | Constitution of a High Level Committee to suggest measures for improved monitoring of the implementation of Corporate Social Responsibility policies by the companies under Section 135 of the Companies Act, 2013 |
| Reference No | Date | Description |
|---|---|---|
| G.S.R. 832(E) | 03.11.2015 | Notification regarding sub-section (1) of Section 396 of theCompanies Act, 2013 (18 of 2013) |
| S.O.2462(E) | 10.09.2015 | Notification for amendment in S.O.2425(E) dated 18.09.2014 - section 210A of Companies Act 1956. |
| S.O.2437(E) | 04.09.2015 | Notification regarding sub-section (6) of section 129 of the Companies Act, 2013 (18 of 2013) |
| G.S.R.679(E) | 04.09.2015 | Notification regarding sub-section (1) of section 467 of the Companies Act, 2013 (18 of 2013) |
| G.S.R. 466(E). | 05.06.2015 | Exemptions to Section 8 (Non-Profit) under section 462 of CA 2013 |
| G.S.R. 464(E). | 05.06.2015 | Exemptions to Private Companies under section 462 of CA 2013 |
| G.S.R. 465(E). | 05.06.2015 | Exemptions to Nidhis under section 462 of CA 2013 |
| G.S.R. 463(E). | 05.06.2015 | Exemptions to Government Companies under section 462 of CA 2013 |
| S.O.1440(E) | 29.05.2015 | Commencement Notification of Companies (Amendment) Act, 2015 |
| S.O.891(E) | 31.03.2015 | Delegation of powers to RDs u/s 94(5) read with section 458 of CA, 2013 |
| S.O.831(E) | 24.03.2015 | Appointment of RoCs as adjudicating officers with jurisdiction and their appellate authorities u/s 454 of CA 2013. |
| G.S.R. 111(E) | 16.02.2015 | The Companies (Indian Accounting Standards) Rules, 2015. |
| S.O.129(E) | 09.01.2015 | Notification authorizing officers for filing complaint under section 159 read with section 155 of the Companies Act, 2013 |
| Reference No | Date | Description |
|---|---|---|
| Master Circular No: 2/2011 | 11.11.2011 | Master Circular on Cost Accounting Records and Cost Audit |
| Master Circular No: 1/2011 | 29.07.2011 | Master Circular on Prosecution of Directors |
| Reference No | Date | Description |
|---|---|---|
| General Circular No. 08/2014 | 04/04/2014 | Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements,auditors report, Board’s report and attachments to such statements and reports- Applicability with regard to relevant financial year. |
| General Circular No. 07/2014 | 01/04/2014 | Dissemination of Information with regards to provisions of the Companies Act,2013 |
| Table of Fees | 01/04/2014 | Table of Fees |
| General Circular No. 06/2014 | 29/03/2014 | Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956 |
| General Circular No. 05/2014 | 28/03/2014 | Online payment of stamp duty and court fee stamp for issue of certified copies |
| 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. |
| Reference No | Date | Description |
|---|---|---|
| G.S.R.395(E) | 18.05.2015 | Rescinding of notifications GSR No. 179(E) dated 3rd March, 2011 and GSR 650(E) dated 29th August, 2011 |
| S.O.(E) | 18.05.2015 | Shri Atul Hasmukhrai Mehta, President, Nominee of the Institute of Company Secretaries of India |