MINISTRY OF CORPORATE AFFAIRS (MCA)

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  1. Filing of Balance Sheet and Profit and Loss Account in extensible  Business Reporting Language (XBRL) mode– In partial modification of Para 1 of MCA’s Circular no. 57/2011 dated 28.07.2011, the last date for filing financial statements in XBRL mode without any additional fee due to delay by those Phase-l class of companies (excluding exempted class) whose Balance Sheet date for FY 2010-11 is on or after 31.03.2011, has been extended up to 31.12.2011 or within 60 days of their due date of filing, whichever is later. This was communicated by the MCA vide its General_Circular_No_69/2011.pdf dated 30th November, 2011.
  2. Cost Accounting Records and Cost Audit -clarifications regarding applicability and compliance requirements – The MCA vide its circular No. 68/2011 dated 30th November, 2011 has clarified the applicability and compliance requirements for companies covered under Companies (Cost Accounting Records)Rules, 2011 as per which companies are required to file only simple compliance report as per the notified Form-B. The other details are available in the link  General_Circular_No_68/2011.pdf.
  3. Cost Accounting Records and Cost Audit clarifications about coverage of certain sectors there under: MCA vide its General Circular No. 67/20l l dated 30th November, 2011 has clarified on the list of sectors to which the Companies (Cost Accounting Records) Rule, 2011 are not applicable. The details of the circular are available in the link – General_Circular_No_67/2011.pdf
  4. Establishment of ROC-cum-OL offices: MCA Vide Notification S.O. (E) dated 13th November, 2011 has intimated about the Establishment of ROC-cum-OL offices at the places having territorial jurisdictions as stated in the notification therein for discharging the functions of the Registrar of Companies as well as Official Liquidator under the various provisions of the said Act.
  5. Master Circular on Cost Accounting Records and Cost Audit: MCA has in supersession of the earlier circulars issued a Master Circular on Cost Accounting Records and Cost Audit, the details of which are available in the Master Circular No: 2/2011 dated 11th November, 2011.

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