In a groundbreaking move, the Food Safety and Standards Authority of India (FSSAI) has introduced a special provision to promote gender equality and inclusivity in the food business sector. This initiative aims to provide equal opportunities for women and transgender entrepreneurs, who have historically faced barriers in accessing business opportunities. Under the new provision, FSSAI’s onl......

The following are the due dates for filing various forms for a One Person Company (OPC): Form Due Date AOC-4 Within 180 days from the closure of financial year i.e., 27th September of every year. MGT-7A Within 60 days from the date of entry (signing) of resolution served by the member to adopt the financial statements in the minutes book. [deemed date of A......

The MCA vide its General Circular No. 08/2023 dated 23rd August, 2023, has launched an LLP Amnesty Scheme. This scheme aims to provide condonation of delay to LLPs in filing of form-3, form-4 and form-11. The MCA upon receiving representations from stakeholders that certain LLPs are finding difficulties in filing form-3, form-4 and form-11 due to various reasons like, mismatch in master data, et......

In recent times, we have noticed that a response letter dated 05.05.2023, regarding an application for registration as a Trademark Agent, is circulating on WhatsApp. In the response, the concerned authority has mentioned that the Company Secretaries Act, 1980, does not list the Trade Marks Act, 1999 for practicing as a CS as well as a Registered Trademark Agent. The authority requested the applica......

The CBIC vide Notification No. G.S.R. 245(E) dated 31st March, 2023, has lowered the cap of late fees payable on late filing of Form GSTR-4. The late fees payable in case of NIL return shall be ZERO and in case of other than NIL return it shall be restricted to Rs. 250, for the registered persons who fail to furnish the return in form GSTR-4 for the quarters from July, 2017 to March, 2019 or ......

The CBIC vide Notification No. G.S.R. 250(E) dated 31st March, 2023, has notified the revised late fees table, and capped late fees for previous returns pending for filing. Class of Reg. Person Amount Registered persons having an aggregate turnover of up to Rs. 5 crore in the relevant F.Y. Rs. 25 per day, subject to a maximum of an amount calculated at 0.02% of turnover......

The CBIC vide Notification No. G.S.R. 249(E) dated 31st March, 2023, has notified that the registered persons who failed to furnish a valid return within a period of 30 days from the service of the assessment order issued on or before the 28th February, 2023 under section 62(1), as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, i......

The CBIC vide Notification No. G.S.R. 247(E) dated 31st March, 2023, has notified the CGST (Amendment) Rules, 2023 and vide Notification No. G.S.R. 248(E) dated 31st March, 2023 has amended notification dated 26th December, 2022. These notifications shall be deemed to have come into force from 26th December, 2022. The amendment pertains to Aadhaar authentication while submitting application for re......

The CBIC vide Notification No. G.S.R. 246(E) dated 31st March, 2023, has notified that the registered persons whose GST registrations got cancelled u/s 29(2)(b) or (c) on or before 31st December, 2022 and no application for revocation of cancellation was filed within the due date, shall be allowed to file the same by following the below mentioned procedure: Application shall be filed on or before......

In continuation to Ministry’s Public Notice dated 23rd September, 2022 the Central Government, in public interest, has decided that, - the FCRA registration certificates whose validity was extended till 31st March, 2023 in terms of Public Notice dtd. 23rd September, 2022 and whose renewal application is pending, shall stand extended up to 30th September, 2023 or the date of disposal of rene......

At present, as per Schedule 3 of FSS (Licensing and Registration of Food Businesses) Regulation, 2011, while applying for FSSAI License (State or Central), the Food Business Operator (FBO) has to pay a consolidated fee with the FSSAI license application (ranging from INR 2,000 to INR 7,500). Thereafter, the application is processed by the concerned Licensing Authority. At times, the applicant may......

The MCA vide its Notification dtd. 20th January, 2023, has notified Companies (Appointment and Qualifications of Directors) (Amendment) Rules, 2023 to amend the provisions of Companies (Appointment and Qualifications of Directors) Rules, 2014. The amended provisions shall come into force w.e.f. 23rd January, 2023. Sr. No. Amendment Effect/ Comments 1 Insertion: Ru......

As per Regulation 2.1.9 of the FSS (Licensing and Registration of Food Businesses) Regulation, 2011 “(1) Food Business Operators shall ensure that the Registering or Licensing Authority always has up-to-date information on their food business establishments and shall inform the relevant Authority of any modifications or additions or changes in product category, layout, expansion, closure, or......

Conditions of License Point No. 12 of Schedule 2 of FSS (Licensing and Registration) of Food Businesses, 2011, specifies that Food Business Operator shall “Ensure testing of relevant chemical and/or microbiological contaminants in food products in accordance with these regulations as frequently as required on the basis of historical data and risk assessment to ensure production and delivery ......

Under FoSCoS, earlier there was no separate Kind of Business (KoB) for Manufacturers of ‘Fish and Fish Products’ and these products were licensed either under ‘General manufacturing’ or ‘Meat processing’ KoB. FSSAI, vide Order number Std/SP-10/(Formaldchyde) dated 16.11.2020 operationalized KoB and hygienic and sanitary practices to be followed by FBOs engaged ......

In view of the upcoming launch of 56 Company forms, V3 Portal shall not be available from 21st January, 2023 to 22nd January, 2023. However, V2 Portal for Company filing shall remain available for all the forms during this period excluding Company Incorporation Forms & other 46 forms.......

The MCA has announced that the Company Incorporation forms (Spice + Part A, Part B & RUN) shall be available for filing purposes in V2 Portal only till 21st January, 2023 00:00 Hrs. These forms shall be enabled on V3 Portal from 23rd January, 2023 00:00 Hrs. Remaining 46 forms shall also be available for filing purposes in V3 Portal from 23rd January, 2023 00:00 Hrs.......

*MCA General Circular No. 02/2023 Dtd. 09th January, 2023 Keeping in view the transition of Company forms from V2 to V3 Portal and its non-availability for filing during the period starting from 07.01.2023 to 22.01.2023, the MCA has allowed the Companies intending to file forms GNL-2 (filing of prospectus related documents) MGT-14 (filing of resolutions relating to prospectus......

Keeping in view the transition of Company forms from V2 to V3 Portal and its non availability for filing during the period starting from 07.01.2023 to 22.01.2023, the MCA has allowed additional time of 15 days, without levying additional fees, in cases where the due date for filing of the 45 e forms (excluding PAS-3) falls during the period between 07.01.2023 to 22.01.2023. PAS-3 is excluded as t......

The MCA in continuation to its previous General Circular No. 20/2020 dtd. 05.05.2020 and General Circular No. 02/2022 dtd. 05.05.2022) issued in respect to allowing Companies to hold AGM through video conferencing or other audio-visual means, has further decided to allow the companies to organize AGM through VC or OAVM in the year 2023 on or before 30th September, 2023 in accordance with the requi......