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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 618 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 1398 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 3498 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 2373 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 630 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 765 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 1434 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 5121 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 2064 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 39798 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


Guidelines for Application of DIN/ Directorship for Person from Countries Sharing Land Border with India

December 17, 2022 6192 Views 0 comment Print

Author discusses Application for DIN /Appointment of Director For the person who belong to country sharing land border with India i.e. China, Pakistan, Bhutan, Myanmar, Nepal and Bangladesh

Calculation Of Due Date of Annual Forms [AOC-4, MGT-7, ADT-1 & DIR-12]

November 3, 2022 33642 Views 2 comments Print

Learn how to calculate the due date of annual forms such as AOC-4, MGT-7, ADT-1, and DIR-12 under the Companies Act, 2013.

Concequencies of Mentioning of Round off Figure in AOC-4

November 1, 2022 33069 Views 4 comments Print

1. Whether round off figure can be mentioned in AOC-4? 2. If round off figures mentioned in AOC-4, whether it shall be considered as Compliance or non-compliance? 3. If considered as noncompliance what are the consequences on the Professionals? 4. Whether Attachment of round of financials are enough or actual figures financials are also required to attach?

Penalty for Non-Filing of AOC-4 & MGT-7 within Due Date

November 1, 2022 65289 Views 2 comments Print

Avoid penalties for non-filing of AOC-4 & MGT-7 forms within the due date. Learn about the consequences and ensure compliance with Section 92 and 137 of the Companies Act.

Analysis of Companies (CSR Policy) Amendment Rules, 2022

September 23, 2022 12243 Views 0 comment Print

MCA has notified the amendment to the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 mandating the companies having unspent CSR Account to form a CSR Committee.

Amendment in Small Company- A Move toward Ease of Doing Business

September 19, 2022 7362 Views 4 comments Print

It seems that MCA frequently amending the definition of Small Company to provide many advantages to Corporates. This move of MCA is expected to lighten the compliance burden of about 400,000 companies in India.

DIR-3 KYC on MCA V-3 Portal – FAQs

September 8, 2022 102753 Views 10 comments Print

Discover essential FAQs related to DIR-3 KYC filing on MCA V-3 Portal. Understand the requirements, procedures, and updates for a seamless compliance process.

Physical Company registered office Address verification by ROC

August 25, 2022 5883 Views 0 comment Print

MCA has added a new Rule i.e. 25B- Physical verification of Registered office of Company. Rule completes Section 12(9) of Companies Act, 2013

How to File Web Based form on V-3 Portal w.e.f. 31st August 2022

August 18, 2022 15288 Views 0 comment Print

If you are an already existing LLP user of V3, same user id/password can be used to login for filing V3 Company forms. No need to create a fresh login id for accessing V3 Company forms

Companies to take daily backup of Books of Account: MCA

August 18, 2022 82668 Views 4 comments Print

Stay compliant with the new MCA rules: daily backup of books of account is now mandatory for companies.

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