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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


Companies to take daily backup of Books of Account: MCA

August 18, 2022 83631 Views 4 comments Print

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

New Guidelines for Incorporation of Company

June 4, 2022 3504 Views 0 comment Print

Explore the latest Ministry of Corporate Affairs (MCA) guidelines for company incorporation, focusing on amendments for countries sharing a land border with India. Learn about the revised INC-9 and DIR-2 formats, ensuring compliance with new rules effective from May 20, 2022. Gain insights from CS Divesh Goyal for a smooth incorporation process.

MCA Guidelines for Person belonging to Countries Sharing Land Border with India

June 4, 2022 11679 Views 0 comment Print

In this editorial, author shall discuss the latest amendment made by Ministry of Corporate Affairs (MCA) in respect to person/ company belong to country sharing land border with India: [1]MCA has amended Companies (Appointment and Qualification of Directors) Rules, 2014 w.e.f. June 01, 2022. [2]MCA has notified Companies (Incorporation) Second Amendment Rules, 2022 w.e.f. May […]

Appointment of Director/Obtaining DIN of person Share Land Boarder with India

June 2, 2022 7470 Views 0 comment Print

Learn about the latest amendment by the Ministry of Corporate Affairs regarding the appointment of directors and obtaining DIN for individuals from countries bordering India.

Due Dates of Filing ROC Forms for the Month of June 2022

June 2, 2022 11253 Views 0 comment Print

Important due dates for filing ROC forms in June 2022. Learn about the forms, their purpose, actual due dates, and additional fees.

Relaxation in Payment of Additional Fees & Extension of Dates for LLP

June 2, 2022 2307 Views 0 comment Print

Learn about the relaxation in payment of additional fees and extension of dates for LLP forms. Stay updated with the latest circular issued by the Ministry of Corporate Affairs.

Discussion on Notice from Cost Audit Department

May 12, 2022 1959 Views 0 comment Print

Get insights into the provision and applicability of Cost Audit and Cost Auditor on Companies. Understand the reasons behind receiving a Notice from the Cost Department.

Everything About LLP-8 (V3)

May 10, 2022 17022 Views 2 comments Print

Learn all about LLP-8 (V3) – the Statement of Account & Solvency and Charge filing form for Limited Liability Partnerships. Understand the provisions, process, and criticalities.

Extension of time for Holding of AGM & EGM through VC

May 10, 2022 7251 Views 0 comment Print

Stay informed about the latest updates on holding AGM & EGM through VC. Explore the MCA circulars and the extension of time till June 2022.

PAS-6 Reconciliation of Share Capital Audit Report – Analysis

May 10, 2022 2976 Views 0 comment Print

Understanding PAS-6: Learn about the reconciliation of share capital audit report and its analysis under the Companies Act.

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