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Every new publication that moves a deadline, a rate or a form — explained in detail: what changed, who is affected, the key dates, and what your firm should do. Plus plain-English guides to the notices and penalties your clients ask about.
A DRC-01B intimation means the liability in your GSTR-1 is higher than the tax paid in GSTR-3B. What triggers it, what it asks you to do, and how to respond without paying blindly or ignoring it.
GSTR-3B late filing costs two separate things: a late fee of ₹50 per day capped at ₹10,000, and interest at 18% per year on the tax paid late. Here is how each is computed, with worked examples.
AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days — and unlike GST late fees, the MCA additional fee of ₹100 per day has no cap. How the dates are counted and what a delay really costs.
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MCA circulars and company-secretarial practice, explained from the primary sources: DIR-3 KYC, annual filings, facilitation schemes and the deadlines a CS firm runs on.
MCA General Circular 01/2026 opens the Companies Compliance Facilitation Scheme, 2026: from 15 April to 15 July 2026, companies can complete pending annual filings paying only 10% of the additional fees, go dormant at half the normal MSC-1 fee, or strike off at 25% of the STK-2 fee — with defined exclusions and section 454 immunity points.
In October 2025 the MCA extended fee-free DIR-3 KYC filing to 31 October 2025 (General Circular 05/2025) — a window that has closed. This post puts that extension in its place in the timeline and explains what replaces the annual scramble: the triennial DIR-3-KYC-Web cycle under GSR 943(E), plus a 30-day duty to report detail changes.
GSR 943(E) replaces Rule 12A: DIR-3 KYC moves from an annual exercise to a triennial one — file Form DIR-3-KYC-Web by 30 June of every third consecutive financial year, from 31 March 2026. Changes to a director's mobile, email or address still go through the same web form, within 30 days.
Metiq