Recently Ministry of Corporate Affairs issued various notifications implanting various regulatory amendments. Brief about these notifications are as follows-
The Companies (Accounts) Second Amendment Rules, 2023 - For the financial year 2022-2023, Form CSR-2 (Report on Corporate Social Responsibility) shall be filed separately on or before 31st March, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.
Form DPT-3 (Return of Deposits) – Relaxation in paying additional fees in case of delay in filing of DPT-3 for FY 2022-23 due to transition of MCA21 from version 2 to version 3. Original last date for filing of the form is 30th June, 2023 and now after relaxation, Form DPT-3 can be filed till 31st July, 2023.
The Limited Liability Partnership (Amendment) Rules, 2023 - LLP Form 3 (Information with regard to Limited Liability Partnership Agreement and changes, if any, made therein) has been substituted with new LLP Form 3 for seeking more details regarding body corporate partner, DPIN/DIN, PAN, Passport, change in monetary value of partner contribution etc.
Click here for MCA notifications-
The Companies (Accounts) Second Amendment Rules, 2023
Form DPT-3 (Return of Deposits)
The Limited Liability Partnership (Amendment) Rules, 2023
