General Circular No: 41/2012, Dated 18.12.2012
Sub: Filing of Balance Sheet and Profit and Loss Account in eXtensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011- Corrigendum to General Circular No: 39/2012.Online GST Certification Course by TaxGuru & MSME- Click here to Join
In continuation to General Circular No: 39/2012 dated 12.12.2012 of this Ministry on the Subject cited above, the following words in Para-1 “or within 30 days from the date of AGM of the company” should be read as “or within 30 days from the DUE date of AGM of the company”.
2. All other terms and conditions of the General Circular Nos: 16/2012 dated 06.07.2012 and 39/2012 dated 12.12.2012 will remain same.
(Dr. Pankaj Srivastava)