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Monday, 31 December 2012

MCA Notification and Circulars – Dec 2012




MCA Notification:


1. Amendment to the Directors Identification Number Rules 2006:

Dated: Dec 24, 2012

Crux of the Circular:

  1. These rules have replaced the existing form DIN 1 and DIN 4.

Annexure to be attached to DIN 1:

An affidavit is to be taken from the applicant as said in the below link. The affidavit is to be notarized in Non Judicial stamp paper of RS. 10 and the same has to be scanned and attached to the Form DIN 1.


Below link is for DIN 4:




2. Change in the Form 18:


Date: Dec 24, 2012

Crux of the Circular:

As per the Companies (Central Government’s) General Rules and Forms (Seventh Amendment) Rules, 2012, the Ministry has amended the Form 18, the standard filing for situation of the registered office or any change thereof. Under the new form, onus has been put on the chartered accountant (CA), cost accountant or company secretary (CS) who verifies the filing to physically check the existence of the company.









MCA Circulars:

1. Extension of date in filing the Cost Audit. Company Report in the XBRL format:


Circular No : 43/2012 dated Dec 26, 2012

Crux of the Circular:

As per this circular all the Companies / Cost Auditors are allowed to file the Cost Audit Reports and Compliance Reports for the year 2011-12 [including the overdue reports relating to any previous year(s)] with the Central Government in the XBRL mode, without any penalty, within 180 days from the close of the company’s financial year to which the report relates or by January 31, 2013, whichever is later.




2. Filing of Form 68 for rectification of mistakes in Form 1, Form 1A and Form 44:

Circular No : 42/2012 dated Dec 21, 2012


The Companies are allowed to rectify the mistakes made in Form 1, Form 1A and Form 44 filed in electronic form by filing Form 68 with the respective fee as follows:

Fee details to be filed along with Form 68:

For Form 1 and 1A : Rs. 1000
For Form 44: Rs. 10000

Form 68 has to be filed with 365 days from the date of approval of the aforesaid forms by the Registrar concerned.

In this regard the first Form 68 can be filed within 180 days from the effective date of this circular ie. Dec 23, 2012




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