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LABOUR OFFICIAL GAZETTE BRIEFCorporate Law Update
LABOUR
EPFO Extends September 2026 ECR Deadline to 31 October: Circular Dated 13 October 2026
EPFO circular No. Compliance/AnnAcPlan/2022-23/RationalizationofECR-Part(1)/e-704368, dated 13.10.2026, extends the due date for filing the September 2026 ECR and remitting statutory contributions from 15 October 2026 to 31 October 2026, following the mid-September wage-ceiling revision.
14 October 20267 min
Report of the Advisory Committee on Ways and Means Advances to State Governments
RBI WMA Report 2026: ₹67,839 Crore Limit Recommended for States
RBI’s September 2026 WMA Committee report recommends raising the aggregate state WMA limit from ₹61,008 crore to ₹67,839 crore, changing the calculation base to adjusted revenue receipts and revising SDF, OD and CSF/GRF provisions.
Report of the Advisory Committee on Ways and Means Advances to State Governments
29 September 202621 min
Extension of timeline for completion of Certification Course by KMPs and employees of Fund Management Entities under the IFSCA (Fund Management) Regulations, 2025
IFSCA Extends Certification Course Deadline for Fund Management KMPs to 31 December 2026
IFSCA's circular of 29 September 2026 extends the deadline for KMPs and employees of IFSC Fund Management Entities to complete the mandatory certification course to 31 December 2026. All other terms of the 1 April and 10 August 2026 circulars stay unchanged.
Extension of timeline for completion of Certification Course by KMPs and employees of Fund Management Entities under the IFSCA (Fund Management) Regulations, 2025
29 September 2026Eff. 29 September 202611 min
MCA
MCA Advisory: Beware of High-Return Promises by Non-Compliant Nidhi Companies (September 2026)
MCA has cautioned the public against unverified high-return promises by Nidhi companies, reiterating that Form NDH-4 declaration is mandatory and confirming only 395 companies stand declared as Nidhis, with deposits in such companies not covered by DICGC insurance.
25 September 20267 min
Commencement of levy of fee for delayed filing of Forms under Regulation 47B of the Liquidation Process Regulations
IBBI Starts ₹500 Fee for Delayed Liquidation Forms Under Regulation 47B
IBBI has commenced the levy of ₹500 per liquidation Form for each calendar month of delay, plus applicable GST, for Forms due on or before 30 September 2026 and filed after their due date under Regulation 47B.
Commencement of levy of fee for delayed filing of Forms under Regulation 47B of the Liquidation Process Regulations
24 September 2026Eff. 24 September 202612 min
MCA
AOC-4 Filing for OPCs: FY 2025-26 Deadline Is 27 September 2026 — Complete Filing & Penalty Guide
OPCs must file AOC-4 for FY 2025-26 by 27 September 2026 (180 days from FY-end). Missing it triggers a ₹100/day additional fee with no cap, plus a Section 137(3) penalty of up to ₹2,00,000 on the company and ₹50,000 on the director
24 September 202615 min
Amendment to IFSCA Consolidated Circular - Import of Gold or Silver through IIBX
IFSCA Relaxes Qualified Jeweller Eligibility for Gold and Silver Import Through IIBX (September 2026 Amendment)
IFSCA's 22 September 2026 circular relaxes Qualified Jeweller eligibility for gold/silver import through IIBX, adding a new route for entities holding DGFT Authorisation for specific ITC(HS) codes, alongside existing Advance Authorisation and GJEPC RCMC routes.
Amendment to IFSCA Consolidated Circular - Import of Gold or Silver through IIBX
22 September 2026Eff. 22 September 202612 min
Cessation of Interim Moratorium in respect of personal guarantors to corporate debtors - Judgements of Hon'ble High Courts
MandatoryIBBI Circular 2026: Interim Moratorium for Personal Guarantors Ceased on 26 May 2026, Including Pending Applications
IBBI Circular No. IBBI/II/106/2026 dated 21 September 2026 records Bombay and Delhi High Court rulings that sections 96(4) and 124(4) of the IBC are retroactive. The interim moratorium for personal guarantors to corporate debtors ceased from 26 May 2026, including for pending applications.
Cessation of Interim Moratorium in respect of personal guarantors to corporate debtors - Judgements of Hon'ble High Courts
21 September 2026Eff. 26 May 202626 min
Reserve Bank of India
RBI Extends NRI/PIO Certified-Copy KYC Facility to FPIs Across All Bank Categories
RBI has issued six parallel Amendment Directions, 2026 — covering Commercial, Small Finance, Local Area, Regional Rural, Urban Co-operative and Rural Co-operative Banks — extending the alternative certified-copy KYC verification route, so far available only to NRIs and PIOs, to Foreign Portfolio Investors as well. Effective immediately from 18 September 2026.
Reserve Bank of India
18 September 2026Eff. 18 September 202613 min
IFSCA (ELECTRONIC TRADING PLATFORMS) REGULATIONS, 2026
MandatoryIFSCA (Electronic Trading Platforms) Regulations, 2026: New Registration Framework for ETPs in GIFT IFSC
IFSCA has notified a standalone regulatory framework for Electronic Trading Platforms in GIFT IFSC, effective 10 September 2026. It creates a registration regime, net worth floor, operating and risk-management obligations, and a list of six eligible jurisdictions whose trading venues get a simplified branch route.
IFSCA (ELECTRONIC TRADING PLATFORMS) REGULATIONS, 2026
18 September 2026Eff. 10 September 202627 min