30 November 2013
ICAI prescribed the time to complete GMCS but it didn't mentioned at any where about the consequences if fail to complete GMCS with in due time, So it may not be any problem if you not completed GMCS with in time specified.But however better to complete as early as possible.
30 November 2013
if you are in old gmcs scheme it can also done after period of articleship and after passing but before applying for membership number
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