I'm CA final Student and has been complete 1 year of my Articleship. As per new guidelines of ICAI 1st gmcs must be complete on or before 31st Dec. 2014. Due to some financial problem I could not complete my 1st GMCS till now.
But now i am trying to Registered my self for 1st GMCS last 4-5 days.
I want simply asked what consequences could be arise if my 1st gmcs could not complete before 31-12-2014.