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Divesh Goyal

Latest Articles


Why Outstanding Bill Discounting Must Be Reported in Form DPT-3?

Company Law : The issue was whether bank bill discounting facilities require disclosure in Form DPT-3. It was clarified that only amounts outsta...

June 16, 2026 5199 Views 0 comment Print

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 1020 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 2298 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 4500 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 4029 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 1881 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 2502 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 5292 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 2094 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 40005 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 14916 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 1950 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 2658 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 2229 Views 0 comment Print


Directors Report Checklist & Guidance | Companies Act 2013

August 8, 2023 6138 Views 0 comment Print

Ensure compliance with Companies Act 2013 while drafting your Directors Report. This comprehensive checklist covers disclosures and formats for different types of companies, including OPC, small, private, public, and listed companies. Get expert guidance to create a robust Directors Report.

Directors Report 2023: Compliance Guide & Quick Bites

August 8, 2023 18453 Views 0 comment Print

Unlock the intricacies of Directors Report 2023 with our comprehensive compliance guide. Learn about preparation, disclosure requirements, and signing protocols under Section 134 of the Companies Act, 2013. Quick Bites address common queries for a seamless process.

Director Report Provisions & Disclosures: Compliance Guide

August 8, 2023 11223 Views 0 comment Print

Learn about the provisions and mandatory disclosures required in a director’s report, including details for OPC, Small, Public, and Listed Companies. Get insights on financial highlights, related party transactions, risk management, and more.

How to Prepare a Director’s Report & Key Disclosures: Companies Act 2013

August 8, 2023 13545 Views 0 comment Print

Learn how to prepare a Director’s Report in compliance with the Companies Act, 2013. Discover the key disclosures and documents to check for accurate reporting.

ROC Annual Filing Due Date Calendar-August to November, 2023

August 4, 2023 9603 Views 0 comment Print

Stay compliant with our guide on ROC form due dates for the Companies Act and LLP Act. Avoid penalties by filing on time during Aug-Nov 2023.

Step-by-Step Process for Surrendering Director Identification Number (DIN)

July 25, 2023 35220 Views 0 comment Print

Comprehensive guide on how to surrender a Director Identification Number (DIN) in India, according to the Companies Act & Rule 11 provisions.

Whether a person can Surrender DIN After Strike off of Company?

July 25, 2023 7281 Views 0 comment Print

Delve into the legality of surrendering a Director Identification Number (DIN) after a company strike-off. Learn about the conditions and implications involved.

Can a Person Hold Multiple Director Identification Numbers (DIN)?

July 25, 2023 10203 Views 0 comment Print

Explore whether an individual can hold more than one Director Identification Number (DIN) in India. Understand the legal provisions, consequences, and solutions.

Adjudication Penalty for Late Filing of Financial Statement and Annual Return

July 21, 2023 4515 Views 0 comment Print

According to Section 137(1) (Copy of financial statement to be filed with Registrar) of the Company Act, 2013, A copy of the financial statements, including consolidated financial statement duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting.

Adjudication Penalty For Non-Appointment of Company Secretary

July 21, 2023 2562 Views 0 comment Print

Every listed company and every other public company having a paid-up share capital of Five crore rupees or more shall have whole-time key managerial personnel. And Further this Limit Increased to Ten Crore or More & Applicable in respect of FY Commencing on or after 01-04-2020.

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