If the student can do the same after giving CA - Final Exams or it is required to submit GMCS Certificate for appearing in Final Exam???
It seems that the GMCS - I will be mandatory in order to be eligible for taking up your Final Examination and your GMCS - II can be attended after completion of 2.5 Years post your article ship training or at a later date thereafter.
GMCS under the new rule is for students who have registered for articleship on or after 1st may 2012. Only those students who have registered after the said date are required to attend GMCS twice i.e, once in the first year and once in the last year.
so, students who have registered for articleship training before the said date have the option to do their GMCS even after giving their finals...