MCA (www.mca.gov.in)
MCA notification No. GSR 1157(E) Dated 3rd December 2018 – Companies (cost records and audit) Amendment Rules, 2018
MCA has notified the aforesaid Rules, to amend the Cost Records and Audit Rules 2014. Certain amendments to the Non-regulated sectors requiring maintenance of cost records have been made. It is also clarified that where extension for holding AGM has been taken, Form CRA-4 can be filed within the extended timelines. For a complete text of this notification, please refer the link: http://www.mca.gov.in/Ministry/pdf/CompaniesAmendmentRulesCostAndAudit_03122018.pdf
SEBI (www.sebi.gov.in)
SEBI Circular No. CIR/CFD/CMD-1/142/2018 dated 19th November 2018 – Disclosure of reasons for delay in submission of financial results by listed entities
SEBI has mandated that if any listed entity does not submit its financial results in accordance with the timelines specified in Regulation 33 of Listing Regulations, the listed entity shall disclose detailed reasons for such delay to the stock exchanges within one working day of the due date of submission for the results as required under Regulation 33. For complete text of this circular, please refer the link: https://www.sebi.gov.in/legal/circulars/nov-2018/disclosure-of-reasons-for-delay-in-submission-of-financial-results-by-listed-entities_41040.html
SEBI Circular No. SEBI/HO/CFD/CMD1/CIR/P/2018/
0000000149 dated 7th December 2018 – Disclosure of significant beneficial ownership in the shareholding pattern
SEBI has mandated that all listed entities shall disclose details pertaining to significant beneficial owners with effect from the quarter ending March 2019. The disclosure is to be made as per the format specified in the aforesaid circular. For complete text of this circular, please refer the link: https://www.sebi.gov.in/legal/circulars/dec-2018/disclosure-of-significant-beneficial-ownership-in-the-shareholding-pattern_41245.html
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