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Divesh Goyal

Latest Articles


Voluntary ISIN Does Not Trigger Demat Compliance Due to Statutory Exemption

Company Law : The clarification confirms that Small Companies remain exempt from Rule 9A even after obtaining an ISIN. Compliance obligations ar...

April 17, 2026 612 Views 0 comment Print

No Annual KYC Filing Needed as Rule Changes to 3-Year Cycle for DIN Holders

Company Law : The amendment changes KYC filing from annual to a three-year cycle. It clarifies timelines and reduces compliance burden while mai...

April 4, 2026 1371 Views 1 comment Print

Major Corporate Law Changes vide Companies Amendment Bill 2026

Company Law : The Bill focuses on easing compliance and decriminalising minor offences. It introduces streamlined procedures and enhanced govern...

April 4, 2026 3456 Views 0 comment Print

Strike-Off Without Annual Filings: Is CCFS Scheme 2026 Required?

Company Law : The article clarifies that companies are not required to complete annual filings for years in which no business activity was carri...

April 4, 2026 2337 Views 0 comment Print

Strike Off Vs. Distribution of Funds under Companies Act, 2013

Company Law : The issue concerns whether companies can distribute funds before applying for strike off. It is clarified that presence of assets ...

April 4, 2026 600 Views 0 comment Print


Latest News


MCA Prescribes OTP-Based Email Update Process for Companies and LLPs

Company Law : The MCA introduced a streamlined process for updating registered email IDs of companies and LLPs. The update ensures seamless rece...

April 17, 2026 759 Views 0 comment Print

MCA Advisory: Fix ‘DSC Not Registered with DIN’ Error in DIR-3 KYC

Company Law : The issue involves failure in DIR-3 KYC filing due to DSC mismatch. MCA clarified that proper DSC registration with DIN is mandato...

April 17, 2026 1413 Views 0 comment Print

MCA launches Final Set of 38 Company Forms In MCA21 V3 Portal

Company Law : The MCA21 V3 portal will launch its final 38 company forms on July 14, 2025. Key dates include V2 e-filing discontinuation on June...

May 31, 2025 5118 Views 0 comment Print

Scheme for Street Vendors -PM SVANidhi scheme

Corporate Law : Ministry of Housing & Urban Affairs Scheme of Special Micro-Credit Facility launched for Street Vendors – Striving towar...

June 21, 2020 2061 Views 0 comment Print


Latest Judiciary


“Liability of Director after Strike off’ and ‘Wound up of Company after Strike off”

Company Law : In this flash editorial author discusses the provisions of liability of directors after strike off of Company or winding up of Com...

March 6, 2018 39783 Views 1 comment Print

Time to file Appeal in NCLAT against Order of Adjudicating Authority

Company Law : Article discusses Time Period for Filing of Appeal in National Company Law Appellate Tribunal (NCLAT) against the order of adjudic...

December 15, 2017 14880 Views 0 comment Print

Perusal of Pending Proceeding before HC after declaration of Moratorium in IBC, 2016

Corporate Law : In this editorial author discusses Judgment National Company Law Appellate Tribunal (NCLAT) in the case of Steamline Industries L...

December 15, 2017 1932 Views 0 comment Print

Whether POA Holder Can File Application Under IBC, 2016

Corporate Law : The 'I&B Code' is a complete Code by itself. The provision of the Power of Attorney Act, 1882 cannot override the specific provisi...

December 14, 2017 2643 Views 0 comment Print

Whether dispute raised by OC is bar for acceptance of petition under IBC

Corporate Law : Whether Corporate Debtor can bar the NCLT to accept the petition of Operational Creditor by raising a dispute on the Demand Notice...

October 9, 2017 2193 Views 0 comment Print


Latest Posts in Divesh Goyal

MCA Prescribes OTP-Based Email Update Process for Companies and LLPs

April 17, 2026 759 Views 0 comment Print

The MCA introduced a streamlined process for updating registered email IDs of companies and LLPs. The update ensures seamless receipt of regulatory notices and improves data accuracy across the MCA21 portal.

Voluntary ISIN Does Not Trigger Demat Compliance Due to Statutory Exemption

April 17, 2026 612 Views 0 comment Print

The clarification confirms that Small Companies remain exempt from Rule 9A even after obtaining an ISIN. Compliance obligations arise only when the law mandates, not due to voluntary actions.

MCA Advisory: Fix ‘DSC Not Registered with DIN’ Error in DIR-3 KYC

April 17, 2026 1413 Views 0 comment Print

The issue involves failure in DIR-3 KYC filing due to DSC mismatch. MCA clarified that proper DSC registration with DIN is mandatory to complete compliance successfully.

No Annual KYC Filing Needed as Rule Changes to 3-Year Cycle for DIN Holders

April 4, 2026 1371 Views 1 comment Print

The amendment changes KYC filing from annual to a three-year cycle. It clarifies timelines and reduces compliance burden while maintaining periodic verification requirements.

Major Corporate Law Changes vide Companies Amendment Bill 2026

April 4, 2026 3456 Views 0 comment Print

The Bill focuses on easing compliance and decriminalising minor offences. It introduces streamlined procedures and enhanced governance measures.

Strike-Off Without Annual Filings: Is CCFS Scheme 2026 Required?

April 4, 2026 2337 Views 0 comment Print

The article clarifies that companies are not required to complete annual filings for years in which no business activity was carried out. Filing obligations apply only up to the last operational year, provided proper disclosures are made.

Strike Off Vs. Distribution of Funds under Companies Act, 2013

April 4, 2026 600 Views 0 comment Print

The issue concerns whether companies can distribute funds before applying for strike off. It is clarified that presence of assets mandates formal winding up under law.

April 2026 Due Date Calendar for Tax & Compliance

April 1, 2026 17571 Views 0 comment Print

The document outlines key statutory deadlines for April 2026 across multiple laws. It consolidates GST, income tax, and corporate compliance requirements into a single schedule. The takeaway is that timely adherence is essential to avoid penalties.

All About MCA Form AOC-4 with Comprehensive FAQ

October 15, 2025 11658 Views 0 comment Print

Comprehensive FAQ on the new MCA AOC-4 V3 form for FY 2025. Covers offline filing, mandatory PDF attachments, director address rule, conditional STP, and revision process.

Revised MGT-7: Mandatory Shareholder Details & Validation

October 15, 2025 16398 Views 2 comments Print

MCA V3 launches revised MGT-7 for FY 2024-25. PAN, Folio, and validation sheet are mandatory for shareholders; external Excel use is not allowed.

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