Corporate Law Articles


Note on form NFRA-2: Auditor's return

  CS Lalit Rajput    23 June 2020 at 09:46

Annual Return to Be Filed By Auditor With The National Financial Reporting Authority. Important details required under NFRA -2 from Auditors



Practical Issues in Compliance of Rule 36(4)

  Vaibhav Garg    22 June 2020 at 10:08

Rule 36(4) of the CGST Rules, 2017 states Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 10 per cent



Relaxation of time for filing form CHG-1 and FORM CHG-9

  Lakhan Gupta    22 June 2020 at 09:57

On account of a pandemic caused by COVID-19 and consequent delays in filing of forms relating to creation or modification of charges due to operational difficulties, MCA has introduced Scheme for relaxation of time for filing Form CHG-1 and/or Form CHG-9



Practical aspects of fast track merger

  Lakhan Gupta    22 June 2020 at 09:46

Two or more Small Companies as defined under section 2(85) of Act and Holding Company and its Wholly-owned subsidiary company can enter into Fast Track Merger.



Section 185 of the Companies Act, 2013

  Pooja    21 June 2020 at 00:01

A company may advance any loan including a book debt, or give any guarantee or provide any security in connection with any loan



EGM Notice via VC/OAVM with Draft Notice

  CS Lalit Rajput    20 June 2020 at 23:57

EGM During COVID-19through video conferencing / OAVM With Draft Notice



Amendment to Section 161(4) of the Companies Act, 2013 need to be reviewed

  Ramaswami Kalidas    19 June 2020 at 10:15

Amendment to Section 161(4) of the Companies Act, 2013 relating to appointment of director to fill up a casual vacancy needs a review



Decoding MCA scheme for relaxation of charges

  CS Lalit Rajput    17 June 2020 at 10:26

MCA vide General Circular no. 23/ 2020 dated 17th June, 2020 has issued Scheme for relaxation of time for filing forms related to creationor modification of charges.



Checklist for director's / board report 2020

  CS Lalit Rajput    17 June 2020 at 09:26

As a move towards greater corporate transparency, a Directors / Board' report is a financial document that is required to file at end of the FY by the Companies.



Section 160 of the Companies Act, 2013

  Pooja    16 June 2020 at 10:07

SECTION 160 deals with the rights of a person other than retiring director under Section 152 of the Companies Act, 2013




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