MCA extended the date of implementation by one year for audit trail accounting software for companies. Now the new date mentioned is 1st April 2022. Earlier MCA had issued notification asking companies to ensure accounting in software having audit trail w.e.f. 1st April 2021. The time given by MCA was very short to adopt such massive change. Now companies have got one year to implement such accounting software. Notification dated 1st April 2021.