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Gmcs

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(Querist)
25 September 2013 if i cudn't do my 1st gmcs in d 1st yr of articleship.....then....whar?
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Ajay Mishra

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Ajay Mishra (Expert)
25 September 2013 There is no consequences given by Board of Studies on non completion of GMCS in time.

So best answer will give you by the Institute officials.
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CA Pallav Singhania

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CA Pallav Singhania (Expert)
26 September 2013 Agree with Expert,

There is no such punishment or any consequence stated by ICAI,
However ICAI may extend the time limit for the GMCS or may charge some fine..

Due to unavailability of seats many of students couldn't completed their GMCS in the 1st yr of articleship...

But it doesn't matter, you must complete ur GMCS in accordance with ICAI guidelines...
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