S. Jaykishan

Chartered Accountants

Author Archive for S Jaykishan



ICSI issues four Auditing Standards

ICSI issues four Auditing Standards

(Date: 9/05/2019)

The Institute of Company Secretaries of India (ICSI) has issued four Auditing Standards namely, Auditing Standard on Audit Engagement, Auditing Standard on Audit Process and Documentation, Auditing Standard on forming an opinion and Auditing Standard on Secretarial Audit.

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Date of e-form DPT-3 and DIR-3 KYC extended

Date of e-form DPT-3 and DIR-3 KYC extended

(Date: 2/05/2019)

The Ministry of Corporate Affairs (MCA) has notified the Companies (Appointment and Qualification of Directors) Rules, 2014 wherein rule 12 A for director’s KYC has been amended. The Director’s KYC e-form DIR-3 KYC is now required to be filed every year up to June 30 instead of April 30. It has also notified the Companies (Acceptance of Deposits) Second Amendment Rules, 2019 wherein the word “the date of publication of this notification in […] Read More >>


CBIC issues clarifications regarding utilization of input tax credit

CBIC issues clarifications regarding utilization of input tax credit

(Date: 27/04/2019)

CBIC has clarified that order of utilization of input tax credit wherein ITC available on account of IGST shall be first utilized only towards payment of IGST and if any amount remains, it may be utilized towards the payment of CGST or SGST/UTGST, in any order and in any proportion at the option of a registered person.

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MCA issues clarification regarding DIR-3 KYC

MCA issues clarification regarding DIR-3 KYC

(Date: 16/04/2019)

The Ministry of Corporate Affairs (MCA) has issued clarification with regard to Director’s KYC whereby It has clarified that the DIN holders are required to file the DIR-3KYC form every year, so that they are aware of and confirm the data and information as available in the MCA21 system.

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MCA extends due date of filling e-form CRA-2

MCA extends due date of filling e-form CRA-2 

(Date: 6/04/2019)

The Ministry of Corporate Affairs has received several representations about the extension of last date for filing e-form CRA-2 without additional fees where the company has been mandated to get its cost records audited for the first time under the Companies Act, 2013 on account of Companies (Cost Records and Audit) Amendment Rules, 2018.

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