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Archive: 30 March 2026

Posts in 30 March 2026

GST Set-Off Excel Tool – As Per Advisory 19-02-2026

March 30, 2026 3306 Views 0 comment Print

Excel-based GST Set-Off Tool aligned with 19 Feb 2026 advisory enables flexible IGST liability adjustment using CGST and SGST ITC, including RCM and opening ITC balances for accurate GSTR-3B computation.

ROC Imposes Penalty for Filing Unaudited Financial Statements at AGM

March 30, 2026 309 Views 0 comment Print

The authority held that financial statements adopted before audit are invalid under the Companies Act. It ruled that failure to file proper statements attracts penalty under Section 137.

Penalty Imposed for Delay in Transferring Unpaid Dividend to Special Account

March 30, 2026 264 Views 0 comment Print

The case deals with a 235-day delay in transferring unpaid dividend to the mandated account. The authority imposed penalties, emphasizing strict compliance with statutory timelines under the Companies Act.

Penalty Imposed for Failure to Mention DIN in Financial Statements

March 30, 2026 291 Views 0 comment Print

ROC imposed heavy penalties for not mentioning directors’ DIN in financial statements. The ruling emphasizes strict compliance with Section 158 requirements under the Companies Act.

Companies Act Violation: ROC Imposes Penalty for Non-Functional Registered Office

March 30, 2026 291 Views 0 comment Print

The authority imposed penalties as the company failed to maintain a functional registered office for receiving notices. It held that non-receipt of statutory communications constitutes a continuing default under the law.

Companies Act Penalty Triggered by Non-Disclosure in Allotment Records

March 30, 2026 222 Views 0 comment Print

The authority penalized the company for failing to disclose complete allottee details in statutory returns. The ruling reinforces strict compliance requirements for accurate PAS-3 filings.

Penalty Imposed Due to Non-Filing of MGT-14 for Board Resolutions

March 30, 2026 255 Views 0 comment Print

ROC imposed penalties for failure to file MGT-14 related to board resolutions approving financial statements. The ruling highlights strict compliance requirements under Section 117(2) of the Companies Act.

ROC imposed penalties for failure to disclose complete allottee details in PAS-3

March 30, 2026 216 Views 0 comment Print

Authorities imposed penalties due to failure to disclose complete allottee details in PAS-3. The case highlights strict compliance requirements under allotment rules and consequences of incomplete filings.

Penalty Imposed Due to Incomplete PAS-3 Filing Details Under Companies Act

March 30, 2026 273 Views 0 comment Print

The case addresses non-disclosure of allottee details in statutory filings, leading to regulatory action. The authority imposed penalties for violating disclosure rules and emphasized strict compliance with filing requirements.

How to track and monitor your mutual fund investments online

March 30, 2026 942 Views 0 comment Print

The issue is how investors can efficiently monitor mutual fund investments. The article explains that online platforms, apps, and AMC portals enable real-time tracking and performance analysis. The key takeaway is that digital tools simplify monitoring and improve investment decisions.

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