LatestCorporate Compliance 5 November 2026
Rights Issue Guide Under Companies Act
The article provides a step‑by‑step practical guide on conducting a rights issue under the Companies Act, 2013, outlining eligibility, procedural requirements, documentation, and timing. It also notes upcoming GST return filing changes effective April 2027 and the belated return deadline for assessment year 2026‑27, highlighting new ITC and tax liability rules.
Rights Issue Practical Guide
The piece breaks down the rights issue process under the Companies Act, 2013, covering:
- Eligibility criteria for companies and shareholders
- Required board and shareholder approvals
- Documentation and filing steps, including AOC‑4 deadlines
- Timing considerations to ensure compliance
It also flags upcoming GST return filing changes slated for April 2027, detailing new rules for input tax credit and overall tax liability, and reminds readers of the belated return due date for assessment year 2026‑27. For full details, see the original article here.
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