15 June 2014
as per regulations it has to be done in last year of articleship (you yourself said so). then where is the scope for doing it after articleship??
please note that regulations were changed in 2012 to split GMCS into two parts, Part -I to be done within first year of GMCS and Part II within last 18 months of articleship.
as the regulations stand today, to quote from ICAI website:
"Undergo Second General Management and Communication Skills (GMCS) course (15 days) after completion of 18 months of articled training but before completion of articled training......"
request you to refer http://220.227.161.86/19323ca_atcourse260510.pdf