In a Notification dated 5th March, 2021 the Ministry of Corporate Affairs (“MCA”) has issued the Companies (Incorporation) Third Amendment Rules, 2021 (“Third Amendment Rules”) in order to further amend the Companies (Incorporation) Rules,2014 (“Principal Rules”).
The Third Amendment Rules have gained effect on its publication in the Official Gazette i.e. on 8th March, 2021.
Through the present amendment in the Principal Rules, the below-mentioned new question has been inserted in the Annexure in Form INC 35, AGILE-PRO part of SPICE+ :
“Do you wish to perform Adhaar authentication for GSTIN Registration?”
Source: Ministry of Corporate Affairs
