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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 5202 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 1023 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 2508 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


FAQ’s on MCA Extension of Due Date of Filing of Forms

February 23, 2023 6156 Views 0 comment Print

Get an extension on MCA form filings till 31.03.2023 without extra fees for 47 forms due to MCA V3 update. Excludes Spice Part B. Navigate smoothly with MCAs relief measures.

FAQ’s on Physical Filing of forms on MCA V3

February 23, 2023 10011 Views 1 comment Print

Navigate MCAs temporary physical filing with our guide on the 6 forms permitted due to MCA V3 rollout, valid 22.02.2023 to 31.03.2023. Simplify compliance

FAQ’s on MCA V3 working process

February 13, 2023 5343 Views 1 comment Print

Understand FAQs on MCA V3 working process w/questions & answers. Find out if email ID changes are allowed and learn how to Reg DSC’s on V3 platform

FAQ’s on MCA Extension of due date of filing 46 Form on MCA V-3 Portal

February 7, 2023 6408 Views 0 comment Print

Get the latest FAQs about MCA’s extended filing date for 46 Form on MCA V-3 Portal without additional fees. Circular 03/2023 issued on 07 Feb 2023.

How To Submit Form Spice Part B on MCA V3

February 6, 2023 26022 Views 1 comment Print

In this editorial author shall discuss the questions and step by step process of Resubmit or submission of Spice Part B if name approved in V2 portal. Que 1: If Name approved in V2 portal. Whether Spice Part B for the same can be file on V3 Portal? (DG) Ans 1: It is allowed to […]

How To Upgrade User ID on MCA V-3

February 4, 2023 25935 Views 7 comments Print

Learn how to upgrade your user ID on MCA V-3 with this helpful guide. Verified step-by-step process, no new user required for existing MCA users.

How To Register DSC on MCA V-3

February 4, 2023 7770 Views 0 comment Print

Learn how to file your Director’s Digital Signature Certificate (DSC) on MCA V-3. Understand the necessary steps and get answers to key questions about registering a DSC on the MCA V-3 portal.

FAQ’s on MCA V-3 – 56 forms of Companies Act, 2013

January 24, 2023 31575 Views 2 comments Print

Explore FAQs on MCAs V-3 portal and the 56 forms of the Companies Act, 2013, effective from January 23, 2023. Learn about changes in filing processes, information requirements, and form attachments. Get insights on the incorporation process, DSC registration, and other essential aspects of MCA V-3. Stay informed about the categorization of entities into large corporations, mid-sized corporations, and small/start-ups, each with specific compliance requirements. Stay updated on the latest amendments and procedures for a seamless filing experience.

Applicability of ESIC Compliance on New Companies

December 30, 2022 72123 Views 2 comments Print

Understand the ESIC compliances required by newly incorporated companies under AGILE framework. Learn about the applicability of ESI Act regarding employess, no matter their limit. Get expert advice with ESIC!

Extension of time for Holding of AGM & EGM through VC Till 30th September, 2023

December 29, 2022 27294 Views 1 comment Print

MCA extends the time for holding of AGM & EGM through Video Conferencing (VC) till 30th September, 2023. Get to know the latest amendments in General Circular 10/2022 and 11/2022

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