https://metiq.in/blog/ GST and MCA circulars explained in detail, plus practical guides to deadlines, fees and notices for Indian CA and CS firms. en-IN https://metiq.in/blog/ccfs-2026-companies-compliance-facilitation-scheme.html https://metiq.in/blog/ccfs-2026-companies-compliance-facilitation-scheme.html Sun, 25 Oct 2026 00:00:00 GMT CS — Company Secretarial 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. https://metiq.in/blog/dir-3-kyc-deadlines-extension-triennial.html https://metiq.in/blog/dir-3-kyc-deadlines-extension-triennial.html Sun, 25 Oct 2026 00:00:00 GMT CS — Company Secretarial 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. https://metiq.in/blog/dir-3-kyc-triennial-gsr-943e.html https://metiq.in/blog/dir-3-kyc-triennial-gsr-943e.html Sun, 25 Oct 2026 00:00:00 GMT CS — Company Secretarial 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. https://metiq.in/blog/drc-01b-explained.html https://metiq.in/blog/drc-01b-explained.html Thu, 22 Oct 2026 00:00:00 GMT Guide 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. https://metiq.in/blog/gstr-3b-late-fee-interest-calculated.html https://metiq.in/blog/gstr-3b-late-fee-interest-calculated.html Thu, 15 Oct 2026 00:00:00 GMT Guide 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. https://metiq.in/blog/aoc-4-mgt-7-due-dates-agm-penalty.html https://metiq.in/blog/aoc-4-mgt-7-due-dates-agm-penalty.html Thu, 08 Oct 2026 00:00:00 GMT Guide 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.