Compliance Calendar for July, 2022 [CS Lalit Rajput]



About Article:

This article contains various Compliance requirements for the Month of June, 2022 under various Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.

If you think compliance is expensive, try non? compliance”

Compliance Requirement Under

  1. Income Tax Act, 1961

  2. Goods & Services Tax Act, 2017 (GST) and Important Updates / Circulars

  3. Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications

  4. Other Statutory Laws and Updates

  5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015

  6. SEBI Takeover Regulations 2011

  7. SEBI (Prohibition of Insider Trading) Regulations, 2015

  8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

  9. SEBI (Buyback of Securities) Regulations, 2018

  10. SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications

  11. Companies Act, 2013 (MCA/ROC Compliance) and Notifications

  12. Insolvency and Bankruptcy Board of India (IBBI) Updates

1. Compliance requirement under Income Tax act, 1961

Sl.

Compliance Particulars

Due Dates

1

Due date of depositing TDS/TCS liabilities under Income Tax Act, 1961 for the previous month.

07.07.2022

2.

?Due date for deposit of TDS when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H.

07.07.2022

3

Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB, and 194M in the month of April 2022.

15.07.2022

4

?Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June, 2022.

15.07.2022

5

?Quarterly statement of TCS deposited for the quarter ending 30 June, 2022.

15.07.2022

6

D?ue date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June, 2022

15.07.2022

7

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194-IM,  in the month of June 2022.

30.07.2022

8

?Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2022.

30.07.2022

9

?Quarterly statement of TDS deposited for the quarter ending June 30, 2022.

31.07.2022

10

"?Return of income for the FY 2021-22 for all assessee other than:

·         corporate-assessee

·         non-corporate assessee (whose books of account are required to be audited) or

·         partner of a firm whose accounts are required to be audited

·         Assessee who is required to furnish a report under section 92E."

31.07.2022

11

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2022.

31.07.2022


Important Notifications – For the month of June - 2022:

Sl.

Particulars of the Notification(s)

File No. / Circular No.

Link(s)

1.

The Income-tax (Sixteenth Amendment) Rules, 2022.

Notification No. 57/2022

Click Here

2.

Clarification regarding Form No 10AC issued till the date of this Circular - reg.

Circular No. 11 of 2022

Click Here

3.

Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961

Circular No. 13/2022

Click Here

4.

Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)

Notification No. 2/2022

Click Here

5

The Income-tax (19th Amendment) Rules, 2022

Notification No. 67/2022

Click Here

6

Guidelines for removal of difficulties under sub-section (2) of section 194R of the Income-tax Act, 1961

Circular No. 12/2022

Click Here

7

The Income-tax (Seventeenth Amendment), Rules, 2022.

Notification No. 64/2022

Click Here

8

The Central Government hereby specifies that no deduction of tax shall be made under section 194-I of the Income-tax Act….

Notification No. 65/2022

Click Here

9

The Income-tax (18th Amendment) Rules, 2022

Notification No. 66/2022

Click Here

10

Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961

Notification No. 01/2022

Click Here


2. Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period

Due Date

Particulars

June, 2022

20th July,

2022

Due Date for filling GSTR - 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year.

Due Date for filling GSTR - 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.


b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period

Due Date

 

Particulars

June, 2022

22nd July, 2022

 

Due Date for filling GSTR - 3B return for the month of June, 2022 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B

Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep


c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period

Due Date

 

Particulars

June, 2022

24th July,

2022

 

Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing    

Group B States:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi


B. Filing Form GSTR-1:

Tax period

Due Date

Remarks

Monthly return

(June, 2022)

11.07.2022

1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.

2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.


C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.

Compliance Particulars

Timeline 

Due Date

GSTR-5 & 5A

Non-resident ODIAR services provider file Monthly GST Return

20th of succeeding month           

20.07.2022

GSTR -6

Every Input Service Distributor (ISD)

13th of succeeding month

13.07.2022

GSTR -7

Return for Tax Deducted at source to be filed by Tax Deductor

10th of succeeding month

10.07.2022

GSTR -8

E-Commerce operator registered under GST liable to TCS

10th of succeeding month

10.07.2022


D. GSTR - 1 QRMP monthly / Quarterly return

Form No.

Compliance Particulars

Timeline 

Due Date

 

Details of outward supply-IFF &

Summary of outward supplies by taxpayers who have opted for the QRMP scheme.

a)      GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.

b)      Summary of outward supplies by taxpayers who have opted for the QRMP scheme.     

13th of succeeding month  - Monthly Quarterly Return

13.07.2022


E. GST Refund:

Form No.

Compliance Particulars

Due Date

RFD -10

Refund of Tax to Certain Persons

18 Months after the end of quarter for which refund is to be claimed


F. GSTR - 4 - Apr-June, 2022:

Compliance Particular

Due Date

GSTR-4 is annual return filed by a registered person opting for a composition scheme. The due date was extended from 30.06.2022 to 28.07.2022 by the 47th GST Council meeting.

28.07.2022


G. CMP - 08 – CMP-08 is a form that declares the composition dealer summary of his/her self-assessed taxable amount for a particular quarter. In addition to this, it also acts as challan to make payment of taxes.

Compliance Particular

Due Date

Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy. Extended by 47th GST Council meeting.

31.07.2022


GST UPDATES – June, 2022:

Sl.

Notification Particulars

Notification No.

Link (s)

1.

 

Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

08/2022-Central Tax

Click Here

2.

Deposit of tax during the course of search, inspection or investigation     

Instruction No. 01/ 2022 -23 [GST-INV]

Click Here

3.

Availing ITC as per law and GSTR2B

GSTN Update 545

Click Here

4.

Procedure relating to sanction, post-audit and review of refund claims         

Instruction No. 03/2022-GST

Click Here

5.

Addition of 6% tax rate in GSTR-1 online

GSTN Circular 543

Click Here

6

Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC

02/2022-Central Tax (Rate) 

Click Here

7

Availing ITC as per law and GSTR2B

GSTN Update 545

Click Here


3. Key Compliances under FEMA / RBI

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / (Filing mode)

FEMA ACT 1999

15th July 2022

Annual return on Foreign Liabilities and Assets is required to be submitted by all the India resident companies which have received FDI and/ or made overseas investment in any of the previous year(s), including current year by July 15th every year.

FLAIR System

Click Here

FEMA ACT 1999

Not later than 30 days from the date of issue of Capital instrument

FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India.

Form FC-GPR

FEMA ACT 1999

With in 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier.

Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS.

The onus of reporting shall be on the resident transferor/ transferee.

Form FC-TRS.

FEMA ACT 1999

Within 30 days from the date of receipt of the amount of consideration.

A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1

Form FDI LLP-I

FEMA ACT 1999

Within 60 days from the date of receipt of funds in

A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa)

Form FDI LLP-II

FEMA ACT 1999

Within 30 days from the date of allotment of capital instruments

The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts

Downstream statement -Form DI & reporting at FIFP too

Types of Accounts

Capital Account and Current Account – The purpose of the capital account is to adjust the assets and liabilities of individuals outside India to persons residing in India. Thus any transaction that results in a change of the overseas assets and liabilities in India of an Indian residing outside India or transactions overseas of a person residing in India will be considered under the capital account. All other transactions fall under the category of the current account.

NRI Bank Accounts

There is option for the Non-Resident Indians to set up various bank accounts in India, like FCNR, NRE and NRO Accounts.


RBI Circulars / Notifications: June, 2022

Sl.

Particulars of the Circulars

Link

1

Interest Equalization Scheme (IES) on Pre and Post Shipment Rupee Export Credit – Extension

Click here

2

Master Direction – Reserve Bank of India (Variation Margin) Directions, 2022

Click here

3

Sectoral Deployment of Bank Credit – April 2022

Click here

4

Lending and Deposit Rates of Scheduled Commercial Banks for the month of May 2022

Click here

5

RBI releases data on ECB/FCCB/RDB for April 2022

Click here

6

RBI launches the Survey on Foreign Liabilities and Assets of Mutual Fund and Asset Management Companies: 2021-22 round

Click here

7

RBI launches Survey on Computer Software and Information Technology Enabled Services (ITES) Exports: 2021-22

Click here

8

Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract

Click here

9

Bank finance to Government owned entities

Click here

10.

Sovereign Gold Bond (SGB) Scheme 2022-23

Click here

11.

Processing of e-mandates for recurring transactions

Click here

12

Conversion/Switch of Government of India Securities

Click here

13

RBI releases Draft Reserve Bank of India (Margining for Non-Centrally Cleared OTC Derivatives) Directions, 2022 under Section 45 W of the RBI Act, 1934

Click here

14

RBI Bulletin – June 2022

Click here

15

Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract

Click here

16

Payments Vision 2025

Click here

17

Provisioning for Standard assets by Non-Banking Financial Company – Upper Layer

Click here

18

Liquidity Adjustment Facility - Change in rates

Click here

19

Enhancement in Individual Housing Loan limits and credit to Commercial Real Estate - Residential Housing (CRE-RH)

Click here

20

Section 23 of the Banking Regulation Act, 1949 – Doorstep Banking

Click here

21

Discontinuation of Return under Foreign Exchange Management Act, 1999

Click here

22

RBI clarifies: No change in existing Currency and Banknotes

Click here

23

RBI announces rate of interest on Government of India Floating Rate Bond, 2031

Click here

24

Governor’s Statement

Click here

25

Statement on Developmental and Regulatory Policies

Click here

26

Payments Infrastructure Development Fund (PIDF) – Status Update

Click here

27

Overseas Direct Investment for May 2022

Click here

28

Master Circular - Housing Finance for UCBs

Click here

29

Restriction on Storage of Actual Card Data [i.e. Card-on-File (CoF)]

Click here

30

Performance of Private Corporate Business Sector during Q4:2021-22

Click here

31

Sources of Variation in Foreign Exchange Reserves in India during 2021-22

Click here

32

Draft Master Direction on Outsourcing of Information Technology (IT) Services

Click here

33

Reserve Bank of India encourages cardholders to tokenise their cards

Click here


4. Compliance under Other Statutory LAws

Applicable Laws/Acts

Timeline / Due Dates

Compliance Particulars

Forms / (Filing mode)

EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)

15.07.2022

PF Payment

ECR

ESIC (Employees' State Insurance Act, 1948)

15.07.2022

ESIC Payment

ESI Challan

Contract Labour (Regulation & Abolition) Act, 1970

Within 15 Days of commencement/ completion of contract work

Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer

Form VI-B

Contract Labour (Regulation & Abolition) Act, 1970

Within 15 Days of commencement/ completion of contract work

Notice of commencement/ completion of contract work by the Contractor within 15 days

Form VI-A

Payment of Gratuity Rule

Within 30 Days of applicability of the Act & any change

Notice of applicability of the Act & any change

Form A or B


Updates Tracker under Labour LAws – June, 2022:

Sl.

Particulars

Link

1

EPFO Payroll data: EPFO adds 17.08 lakh net subscribers in the month of April, 2022

Click Here

2

PM approves ex-gratia for the next of kin of those who have lost their lives due to the accident in Pilibhit

Click Here

3

New Labour Laws From July 1: All You Need To Know On In-hand Salary, Increased Work Hours

Click Here

4

From Less Take-home Salary To 12-hour Shifts At Work: Is India Ready For New Labour Laws?

Click Here

5

Salary, PF, Working Hours: List of Key Changes to Come Into Effect Under New Labour Laws From July 1

Click Here

6

Decriminalisation of labour penalties relieves employers

Click Here

7

New labour laws from July 1! How working hours, PF and in-hand salary will change

Click Here

8

How employees' working hours, annual leave will change under the new labour laws

Click Here

9

New labour laws may change work hours, PF and salary structure; details here

Click Here

10

EPF account: How to generate, activate UAN

Click Here

11

New labour laws may change work hours, PF and salary structure; details here

Click Here

12

‘Increase in equity exposure key to Employees’ Provident Fund’s relevance to savers’

Click Here

13

SpiceJet staff struggle over undeposited PF

Click Here

14

How to file EPFO e-nomination online via UAN; check steps and features

Click Here

15

Hyderabad: Anganwadi, ASHA workers demand social security

Click Here

16

PF Update: EPF interest rate of 8.1% approved by govt; Details here

Click Here

17

PF Update: EPFO Urges Members to Add Nominees; Here Is How to Add

Click Here


5. SEBI – Securities Exchange Board of INDIA

1. Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

A. Quarterly Compliances:

Sl. No.

Regulation reference

(Reg.)

Compliance Particulars

Timeline / Due Dates

Quarter 1

(For the Quarter Ended June)

Due Dates

 

1

27(2)

Corporate Governance Report

21 days from end of quarter

21.07.2022

2

13(3)

Statement of Investor Complaints

21 days from end of quarter

21.07.2022

3

31 (1) (b)

Shareholding Pattern

21 days from end of quarter

21.07.2022

4

32 & 33

Financial Results & Statement of deviation

45 days/60 days from end of quarter

14.08.2022


B. Half Yearly Compliances:

Sl. No.

Regulation No.

Compliance Period (Due Date)

Due Date

1.

Regulation 23(9) Related party transactions.

The listed entity shall make such disclosures every 6 months within 15 days from the date of publication of its standalone and consolidated financial results: Provided further that the listed entity shall make such disclosures every 6 months on the date of publication of its standalone and consolidated financial results with effect from April 1, 2023.

Within 15 days of FR


C. Regular / Annual Compliances:

REG NO

REGULATION NO

PARTICULARS

TIMELINE

47 Advertisements in Newspapers.

47 (3) Advertisements in Newspapers

Financial results at 47 clause (b) of sub-regulation (1), shall be published within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved.

48 HOURS

24A Secretarial Audit.

Red 24A

Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019. (within 60 days from the Closure of FY)

60 days from the Closure of FY

46 Website

46(2)(s)

The listed entity shall disseminate the following information under a separate section on its website separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that financial year.]

21 days prior 1 days prior to the date of AGM


D. Other Quarterly compliance which included half year compliance except FR (Financial Results)

REG NO

REGULATION NO

PARTICULARS

TIMELINE

Intimation

Reg 29 read with Reg 33

Intimation regarding item specified in clause 29(1) (a) to be discussed at the meeting of board of directors shall be given at least five days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors

At least 5 working days in advance, excluding the date of the intimation and date of the meeting

Intimations and Disclosure of events or information to Stock Exchanges.

87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III

The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information:

24 HOURS

Valuation, Rating and NAV disclosure.

87C(1) (iii)

An issuer whose security receipts are listed on a stock exchange shall ensure that: the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within fifteen days of the end of the quarter.

 

15 Days

Other corporate governance requirements.

Reg 27(2)

The listed entity shall submit a quarterly compliance report on corporate governance in the format as specified by the Board from time to time to the recognised stock exchange(s) within fifteen days from close of the quarter.

15 days

 

 

Indian Depository Receipt holding pattern & Shareholding details.

69(1)

The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board.

15 days from end of each quarter

 

         

E. Event based Compliances

Reg No

Regulation No

Particulars

Timeline

30 Disclosure of events or information.

30(6) AND Part A of Schedule III

The listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information

24 HOURS

30 Disclosure of events or information.

30(6) AND sub-para 4 of Para A of Part A of Schedule III

The listed entity shall disclose to the Exchange(s), within 30 minutes of the closure of the meeting held to consider the following:

a) Dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched;

b) Any cancellation of dividend with reasons thereof;

c) The decision on buyback of securities;

d) The decision with respect to fund raising proposed to be undertaken

e) Increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/dispatched;

f) Reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribe to;

g) Short particulars of any other alterations of capital, including calls;h) financial results;i) decision on voluntary delisting by the listed entity from stock exchange(s).

30 MINUTES

31A: Conditions for re-classification of any person as promoter / public

31A(8)

The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later than twenty four hours from the occurrence of the event:

(a) Receipt of request for re-classification by the listed entity from the promoter(s) seeking re-classification;

(b) Minutes of the board meeting considering such request which would include the views of the board on the request;

(c) Submission of application for re-classification of status as promoter/public by the listed entity to the stock exchanges;

(d) Decision of the stock exchanges on such application as communicated to the listed entity;

24 HOURS

34 Annual Report.

34(1)(b)

In the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.]

48 HOURS

44 Meetings of shareholders and voting

44(3)

The listed entity shall submit to the stock exchange, within forty eight hours of conclusion of its General Meeting, details regarding the voting results in the format specified by the Board.

48 HOURS

47 Advertisements in Newspapers.

47 (3) Advertisements in Newspapers

The listed entity shall publish the information specified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). The same is reproduced below

47(1) (a) notice of meeting of the board of directors where financial results shall be discussed (c )statements of deviation(s) or variation(s) as specified in sub-regulation (1) of regulation 32 on quarterly basis, after review by audit committee and its explanation in directors report in annual report;

(d) notices given to shareholders by advertisement

Simultaneously

-

SCHEDULE III PART PART A 7(A)

Resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor

24 HOURS

-

SCHEDULE III PART PART A 7(B)

In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities:

i. Detailed reasons for the resignation of independent directors as given by the said director shall be disclosed by the listed entities to the stock exchanges.

ii. The independent director shall, along with the detailed reasons, also provide a confirmation that there is no other material reasons other than those provided.

iii. The confirmation as provided by the independent director above shall also be disclosed by the listed entities to the stock exchanges along with the detailed reasons as specified in sub-clause (i) above.]

7 days from the date of resignation

7 Share Transfer Agent.

Reg 7(4) & (5) Share Transfer Agent.

The listed entity shall intimate any change or appointment of a new share transfer agent, to the stock exchange(s) within seven days of entering into the agreement.

7 DAYS

29

Reg 29(1)

The intimation required under 29 (1), shall be given at least two working days in advance, excluding the date of the intimation and date of the meeting Reg 29(1) is reproduced below: (b) proposal for buyback of securities ; (c) proposal for voluntary delisting by the listed entity from the stock exchange(s); (d) fund raising by way of further public offer, rights issue, American Depository Receipts/Global Depository Receipts/Foreign Currency Convertible Bonds, qualified institutions placement, debt issue, preferential issue or any other method and for determination of issue price:

Provided that intimation shall also be given in case of any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. (e) declaration/ recommendation of dividend, issue of convertible securities including convertible debentures or of debentures carrying a right to subscribe to equity shares or the passing over of dividend. (f) the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entity as part of the agenda papers:

At least 2 working days in advance, excluding the date of the intimation and date of the meeting

31 Holding of specified securities and shareholding pattern.

Reg 31 (1)(a)

The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time - one day prior to listing of its securities on the stock exchange(s);

1 day prior to listing of its securities on the stock exchange(s

31

Reg 31 (1 (c)

Within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital:

Within 10 days of any capital restructuring

31A Conditions for re-classification of any person as promoter / public

Reg 31A

An application for re-classification of a promoter/ person belonging to promoter group to public to the stock exchanges has to be made by the listed entity consequent to the following procedures and not later than thirty days from the date of approval by shareholders in general meeting

30 days from the date of approval by shareholders in general meeting

37 Draft Scheme of Arrangement & Scheme of Arrangement.

37(1)

Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No-objection letter, before filing such scheme with any Court or Tribunal, in terms of requirements specified by the Board or stock exchange(s) from time to time.

Before filling the same with any court or tribunal

39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities.

39(2)

The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases of loss or old decrepit or worn out certificates or receipts or advices, as applicable within a period of thirty days from the date of such lodgement.

30 Days

39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities

39(3)

The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within two days of its getting information.

2 days of its getting information.

40 Transfer or transmission or transposition of securities.

40 (3)

On receipt of proper documentation, the listed entity shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of fifteen days from the date of such receipt of request for transfer

15 days

40 Transfer or transmission or transposition of securities.

40 (3)

The listed entity shall ensure that transmission requests are processed for securities held in dematerialized mode within seven days after receipt of the specified documents:

7 Days

40 Transfer or transmission or transposition of securities.

40 (3)

The listed entity shall ensure that transmission requests are processed for securities held in physical mode within twenty one days after receipt of the specified documents:

21 Days

-

SCHEDULE VII: TRANSFER OF SECURITIES (PART B (1))

In case of minor differences in the signature of the transferor(s), the listed entity shall follow the following procedure for registering transfer of securities:

(a) The listed entity shall promptly send to the first transferor(s), via speed post an intimation of the aforesaid defect in the documents and inform the transferor(s) that objection, supported by valid proof, is not lodged by the transferor(s) with the listed entity within fifteen days of receipt of the listed entity’s letter, then the securities shall be transferred

15 Days

42 Record Date or Date of closure of transfer books.

42(2)

The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date:

 7 working days advance intimation excluding the date of the intimation and date of the meeting

42 Record Date or Date of closure of transfer books.

42(2)

In the case of rights issues, the listed entity shall give notice in advance of atleast three working days (excluding the date of intimation and the record date).]

 3 working days advance intimation excluding the date of the intimation and date of the meeting

42 Record Date or Date of closure of transfer books.

42(3)

The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose.

 5 working days advance intimation excluding the date of the intimation and date of the meeting

46 Website

46 (3)(b)

The listed entity shall update any change in the content of its website within two working days from the date of such change in content.

 2 working days

50 Intimation to stock exchange(s).

50(1)

The listed entity shall give prior intimation to the stock exchange(s) at least eleven working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.

11 working days

50 Intimation to stock exchange(s).

50(3)

The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation or declaration of issue of non convertible debt securities or any other matter affecting the rights or interests of holders of non convertible debt securities or non convertible redeemable preference shares is proposed to be considered.

2 working days advance intimation excluding the date of the intimation and date of the meeting

52 Financial Results.

52 (4) & (5)

The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4), submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents

7 working days

52 Financial Results.

52 (4) & (8)

The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publish the financial results and statement referred to in reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India.

two calendar days of the conclusion of the meeting

57 Other submissions to stock exchange(s).

57(1)

The listed entity shall submit a certificate to the stock exchange within two days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities

within 2 days

60 Record Date

60(2)

The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the stock exchange(s) may agree to or require specifying the purpose of the record date.

7 working days advance intimation excluding the date of the intimation and date of the meeting

78 Record Date.

78(2)

The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date

Notice in advance of at least 4 working days

82 Intimation and filings with stock exchange(s).

82(2)

The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered.

 2 Working days in advance, excluding the date of the intimation and date of the meeting,

82 Intimation and filings with stock exchange(s).

82(3)

The listed entity shall submit such statements, reports or information including financial information pertaining to Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specified by the Board from time to time:

Provided that where periodicity of the receivables is not monthly, reporting shall be made for the relevant periods.

Within 7 days

87 Record Date.

87(2)

The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date

 7 working days advance intimation excluding the date of the intimation and date of the meeting

87E Record Date.

87E(2)

The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the stock exchange(s) of the record date or of as many days as the stock exchange may agree to or require specifying the purpose of the record date.

 7 working days advance intimation excluding the date of the intimation and date of the meeting


6. SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

Securities and Exchange Board of India (SEBI) vide notification / Circular No. SEBI/HO/CFD/DCR1/CIR/P/2020/49 issued and publish dated 27th March 2020, has published Relaxation from compliance with certain provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 due to the COVID-19 pandemic.".

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Regulation 30(1)

Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified.

Omitted

Through introduction of SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2021
Applicable w.e.f. 01.04.2022

2

Regulation 30(2)

The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may

3.

Regulation 31(1) read with Regulation 28(3) of Takeover Regulations

AUGUST 7, 2019 CIRCULAR

https://www.sebi.gov.in/legal/circulars/aug-2019/disclosure-of-reasons-for-encumbrance-by-promoter-of-listed-companies_43837.html

The promoter of every listed company shall specifically disclose detailed reasons for encumbrance if the combined encumbrance by the promoter along with PACs with him equals or exceeds: a) 50% of their shareholding in the company; or b) 20% of the total share capital of the company,

 

Within 2 (two) working days

(Provision Insertion: “Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository”)

4.

Regulation 31(4)

Disclosure of encumbered shares

Promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the 31st March, in such target company in such form as may be specified


7. SEBI (Prohibition of Insider Trading) Regulations, 2015

Sl. No.

Regulation No.

Compliance Particular

Compliance Period (Due Date)

1

Regulation 7(2)

“Continual Disclosures”

Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified;

Every company shall notify; within two trading days of receipt of the disclosure or from becoming aware of such information


8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

1

Schedule XIX - Para (2) of ICDR

Read with Reg 108 of SEBI LODR

“The issuer shall make an application for listing from the date of allotment, within such period as may be specified by the Board from time to time, to one or more recognized stock exchange(s)”.

In regard to above, it is specified that Issuer shall make an application to the exchange/s for listing in case of further issue of equity shares from the date of allotment within 20 days (unless otherwise specified).

Within 20 days from the date of allotment 

2

Regulation 162

The tenure of the convertible securities of the issuer shall not exceed eighteen months from the date of their allotment.

Within 18 months from date of allotment

3

SEBI CIRCULAR

Aug 19, 2019

https://www.sebi.gov.in/legal/circulars/aug-2019/non-compliance-with-certain-provisions-of-sebi-issue-of-capital-and-disclosure-requirements-regulations-2018-icdr-regulations-_43941.html

Application for trading approval to the stock exchange Listed entities shall make an application for trading approval to the stock exchange/s within 7 working days from the date of grant of listing approval by the stock exchange/s.

Within 7 working days from grant of date of listing approval

4

Regulation 76

Application for rights issue

The issuer along with lead managers and other parties related to the issue shall constitute an optional mechanism (non-cash mode only) to accept the applications of the shareholders to apply to rights issue subject to ensuring that no third-party payments shall be allowed in respect of any application.

5.

Regulation 77

Service of Documents

In case if the company fails to adhere to modes of dispatch through registered post or speed post or courier services due to Covid-19 conditions it will not be treated as non-compliance during the said period. The issuers shall publish required & necessary documents on the websites of the company, registrar, stock exchanges and the lead managers to the rights issue.

6

Regulation 84

Advertisement

Issuer has the flexibility to publish the advertisement in additional newspapers above those required in Regulation 84. The advertisement should also be made available on: 

A. Website of the Issuer, Registrar, Lead Managers, and Stock Exchanges.

B. Television channels, radio, the internet, etc. to spread information related to the process.


9. SEBI (Buyback of Securities) Regulations, 2018 (Buyback Regulations)

Sl. No.

Regulation No.

Compliance Particular

Compliance Period (Due Date)

1

Regulation 11 and 24(iv)

Extinguishment of equity shares in connection with Buyback The particulars of the security certificates extinguished and destroyed shall be furnished by the company to the stock exchanges where the shares or other specified securities of the company are listed within seven days of extinguishment and destruction of the certificates

7 days of extinguishment and destruction of the certificates

2

Regulation 24(i) (f)

Minimum time between buy back and raising of funds

Temporary relaxation in the period of restriction

provided in Regulation 24(i)(f) from “one year” to “six months”

Applicable up to December 31, 2020 only


10. SEBI (Depositories and Participants) Regulations 2018)

Sl. No.

Compliance Particulars

Due Date

1.

Regulation 76  (Quarter, April – June 2022) Reconciliation of Shares and Capital Audit

Within 30 days from end of quarter. 30th July, 2022

2.

Regulation 74 (5): Processing of demat requests form by Issuer/RTAs - Certificate Received from Registrar

Within 15 days from the end of each quarter.


SEBI Circulars Tracker: June, 2022

Sl.

Particulars

Link

1.

Modification in Cyber Security and Cyber resilience framework of KYC Registration Agencies (KRAs)

Click Here

2.

Processing of ASBA applications in Public Issue of Equity Shares and Convertibles

Click Here

3.

Standard Operating Procedures (SOP) for dispute resolution under the Stock Exchange arbitration mechanism for disputes between a Listed Company and/or Registrars to an Issue and Share Transfer Agents (RTAs) and its Shareholder(s)/Investor(s)

Click Here

4.

SEBI Bulletin - May 2022 [MSWord]   [MSExcel]

Click Here

5.

Shri Ashwani Bhatia takes charge as Whole Time Member, SEBI

Click Here

6.

Surrender of certificate of registration of Principal Mutual Fund (PMF)

Click Here

7.

Procedure for seeking prior approval for change in control of Portfolio Managers

Click Here

8.

Investor Redressal Grievance Mechanism

Click Here

9.

Extension of facility for conducting annual meeting and other meetings of unitholders of REITs and InvITs through Video Conferencing (VC) or through Other Audio-Visual means (OAVM)

Click Here

10.

Notice of convening the meeting of Equity Shareholders of Danlaw Technologies India Limited

Click Here

11.

Informal Guidance sought by Ace Lansdowne Investments Services LLP under SEBI (Alternative Investment Funds) Regulations, 2012 and SEBI (Portfolio Managers) Regulations, 2020

Click Here

12.

Nomination for Mutual Fund Unit Holders

Click Here

13.

Modification in Cyber Security and Cyber resilience framework for Stock Brokers / Depository Participants

Click Here

14.

Confirmatory Order in the matter of Capital Stroke Investment Services Pvt. Ltd.

Click Here

15.

Circular on Modification in Cyber Security and Cyber Resilience Framework of Mutual Funds/ Asset Management Companies (AMCs)

Click Here

16.

Caution to Investors against dealing with unregulated platforms offering Algorithmic Trading

Click Here

17

Naming / Tagging of demat accounts maintained by Stock Brokers

Click Here

18

Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors - Bank account details to which the payment is to be done electronically

Click Here

19

Securities and Exchange Board of India (Employees' Service) (Second Amendment) Regulations, 2022

Click Here

20

Securities and Exchange Board of India (Employees' Service) Regulations, 2001 [Last amended on June 22, 2022]

Click Here

21

Introduction of Unified Payments Interface (UPI) mechanism for Real Estate Investment Trusts (REITs)

Click Here

22

Introduction of Unified Payments Interface (UPI) mechanism for Infrastructure Investment Trusts (InvITs)

Click Here

23

Reduction of timelines for listing of units of privately placed Infrastructure Investment Trust (InvIT)

Click Here

24

Implementation of Circular on ‘Guidelines in pursuance of amendment to SEBI KYC (Know Your client) Registration Agency (KRA) Regulations, 2011’

Click Here

25

Guidelines for Large Value Fund for Accredited Investors under SEBI (Alternative Investment Funds) Regulations, 2012 and Requirement of Compliance Officer for Managers of all AIFs

Click Here


11. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / Filing mode

Companies Act, 2013

Within 180 Days From The Date Of Incorporation Of The Company

(one time compliance only)

As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.

MCA E- Form INC 20A

(one time compliance)

Companies Act, 2013 

First declaration within 90 days from the date of notification Dt. 08.02.2019

A person having Significant beneficial owner shall file a declaration to the reporting company Click Here

i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019

In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.

Form BEN-1

Draft Format available at

LINK

Companies Act, 2013

Within 30 days of acquiring beneficial interest

Filing of form BEN-2 under the Companies (Significant Beneficial Owners) Rules, 2018.

 (the date of receipt of declaration in BEN-1 )

CLICK HERE

Form BEN – 2

(e-form deployed by Ministry (ROC)) on 01.07.2019

Companies Act, 2013

Annual Compliance

(30.09.2021)

*DIN KYC through DIR 3 KYC Form is an Annual Exercise.

Last date for filing DIR-3 KYC for Financial year 2021-22 is 30th September, 2022

Annual Exercise: CLICK HERE

Penalty after due date is Rs. 5000/-(one time)

E-Form DIR – 3 KYC

(Web Based and E-form)

Companies Act, 2013

Within 270 days from the date of deployment of this Form

Annual Return To Be Filed By Auditor With The National Financial Reporting Authority

CLICK HERE

CLICK HERE

Click Here

Note on NFRA -2 Click Here

NFRA-2

(NFRA-2 e-Form live since 9th December 2019.)

Companies Act, 2013

Within 15 days of appointment of an auditor.

The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act.

E – Form

NFRA -1

Companies Act, 2013

Within 30 days of the board meeting

Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.

MGT-14

 (Filing of resolution with MCA)

Companies Act, 2013

Within 60 (sixty) days from the conclusion of each half year.

Reconciliation of Share Capital Audit Report (Half-yearly)

Pursuant to sub-rule Rule 9A (8) of  Companies (Prospectus and Allotment of Securities) Rules, 2014

To be filed all unlisted companies, deemed public companies. Till further clarification to be filled in GNL-2

E-Form PAS – 6

Companies Act, 2013

One Time compliances    

Registration of Entities for undertaking CSR activities - Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021

E-Form CSR-1

Companies Act, 2013

within a period of 60 days after the holding of AGM

IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts.

This e-form shall be filed within a period of 60 days after the holding of AGM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier

IEPF -2


LLP Compliance

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / Filing mode

 

LLP Act, 2008

 

No Additional Fee till 15.07.2022

LLP Annual Filing- An annual statement for submitting details of the business of the LLP and its partners for the FY 2020-21

Form LLP-11

 

 


KEY UPDATES – June 2022:

1. Relaxation on levy of additional fees for delay in filing of any event based forms by LLPs

The MCA vide General Circular No. 07/2022 dated 29th June, 2022 has decided to further extend the timeline and allow Limited Liability Partnership (LLPs) to file e- Form 11 (Annual Return) for the financial year 2021-22 without paying additional fees up to 15.07. 2022. Earlier, MCA extended the timeline for filing annual returns till 30.06. 2022.

Important Updates – June, 2022

Sl.

Particulars of the Circulars

Link

1

Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022

Click Here

2

Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022.

Click Here

3

Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022.

Click Here

4

Invitation of Claims-in the matter of M/s.Karnataka Financial Services Ltd (in Liquidation) issued by the OL Bengaluru

Click Here

5

Invitation of Claims-in the matter of M/s.Tesla Environmental Engineering Services Pvt Ltd (in Liquidation) issued by the OL Bengaluru

Click Here

6

Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022

Click Here

7

Companies (Appointment and Qualification of Directors) Second Amendment, Rules, 2022

Click Here

8

Sale Notice-In matter of M/s. Rohtas Industries Ltd. (In Liquidation)-Company

Click Here

9

Report of the Insolvency Law Committee, May,2022

Click Here

10

Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2022

Click Here

11

Dissolution Notice of M/S Jagraon Solvex Ltd. (in liquidation)

Click Here

12

More than 89,000 LLP Forms have been filed since launch of V3 LLP Portal including more than 23,500 Forms for LLP Name Reservation and LLP Incorporation as on 02-June-2022

Click Here

 

13

New User Registration & DSC Association services are live in V3. Please log a ticket on portal or reach out to our Helpdesk at 0120-4832500 or appl.helpdesk@mca.gov.in in case of any issue.

Click Here

14

Relaxation in paying additional fees in case of delay in filling all the event based e-forms by LLPs which are due on and after 25th February, 2022 to 31st May, 2022 up to 30th June, 2022

Click Here

15

Companies (Appointment and Qualification of Directors) Amendment Rules, 2022

Click Here


12. IBBI Updates {Insolvency and Bankruptcy Board of India}

Important Notifications and Circulars Tracker (June, 2022)

Sl.

Particulars

Link

1

IBBI (Engagement of Research Associates and Consultants) (Amendment) Regulations, 2022

Click here

2

Inauguration of 75 events being organised under ‘Azadi ka Amrit Mahotsav’ across the nation - 1st June, 2022 at Bhopal

Click here

3

Insolvency and Bankruptcy Board of India celebrates ‘Azadi ka Amrit Mahotsav’.

Click here

4

In the matter of Mr. Arun Kumar Khandelia, IP

Click here

5

In the matter of Mr. Srinivasan Karthigeyan, Insolvency Professional

Click here

6

In the matter of Mr. Partha Sarathy Sarkar, Insolvency Professional

Click here

7

Discussion Paper on Financial Self-Sufficiency of the Insolvency and Bankruptcy Board of India

Click here

8

In the matter of Mr. Kedarram Ramratan Laddha, Insolvency Professional

Click here

9

Corporate Insolvency Resolution Processes Yielding Resolution Plans: As on 31st March, 2022

Click here

10

Corporate Insolvency Resolution Processes Ending With Order of Liquidation: As on 31st May, 2022

Click here

11

Summary:Judgment dated 3rd June, 2022 of the Hon’ble Supreme Court of India in the matter of Vallal RCK Vs. M/s Siva Industries and Holdings Limited and Ors. [Civil Appeal Nos. 1811-1812 of 2022]

Click here

12

Improvement to the scheme of examinations - frequency of attempts in Limited Insolvency Examination/ Valuation Examinations

Click here

13

Insolvency Professionals to act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) Guidelines, 2022

Click here

14

Release of Publication - Insolvency: Now and Beyond

Click here

15

Discussion Paper on Remuneration of an Insolvency Professional

Click here

16

Invitation of Public comments: Discussion Paper – Liquidation Process June 2022

Click here

17

Discussion Paper on enabling entities to become insolvency professional

Click here

18

In the matter of Mr. Venkata Suryanarayanarao Nagulapati, Insolvency Professional

Click here

19

Insolvency and Bankruptcy Board of India amends the Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) Regulations, 2017 and the Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017.

Click here

20

IBBI (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2022

Click here

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This Article / Compliance Tracker is updated till 01st July, 2022 with all Laws / Regulations and their respective amendments.                  

----------------------------------------------THE END----------------------------------------------------

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