CA CMA Syam sundar

*MCA Updates* *Audit Trail Extended* The applicability of using accounting software having Audit Trail has been further deferred and now shall be applicable from financial year commencing on or after the *1st day of April, 2023* *CSR-2 Extension* MCA has also extended Due Date of *CSR-2* for FY 2020-21 to *31.05.2022* Link: https://www.mca.gov.in/bin/dms/getdocument?mds=IzW7fqstVJYuFz6gHMSkKw%253D%253D&type=open

 *Limited Liability Partnership (Second Amendment) Rules, 2022* 1. There can be 5 Desiganted partners (without having DIN) at the time of Incorporation. (Earlier 2 was allowed) 2. LLP Formation Process became web based Just like the SPICE Forms for Company formation. 3. Directors Details can be fetched from Digi Locker Database. 4. PAN TAN of LLP will be available along with LLP Incorporation similar to company. 5. All Forms of LLP now became web based. 6. Each and every change in LLP Deed will have to be marked in Form 3 with precise information. 7. Web Based Form 9 Consent of Partners is implemented. Resultantly, all Designated Partners Digital Signatures will be required. 8. Place of maintenance of Accounts other than Registered Office - Form 12 is notified.  Link: https://www.mca.gov.in/bin/dms/getdocument?mds=iorXjBHYBr94XltGw2NNBA%253D%253D&type=open