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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


Everything About LLP-11 (V3)

May 10, 2022 8904 Views 0 comment Print

Get in-depth insights into LLP-11 (V3) Annual Return for LLPs. Discover the provisions, process, and criticalities of this web-based form.

CSR-2 Details to be Mention At Column 3

March 31, 2022 9774 Views 0 comment Print

In this article author discusses, Which year figures should be mentioned in Column 3 of Form CSR-2 and Whether we have to mention figures of FY 2019-20 (i.e. 31.03.2020) or FY 2020-21 (i.e. 31.03.2021)? Reason of Confusion on this point: Instruction kit mentioned that, needs to mention figures of FY 2020-21. Logic says that, Company […]

Section wise Impact of LLP Amendment Act, 2021

February 22, 2022 4125 Views 0 comment Print

Finally, on 12th February, 2022 MCA has issued notification that provisions of Section 1 to 29 of LLP Amendment Act, 2021 shall came into effect from 01st April, 2022. Date of Applicability It shall come into force from 1st April 2022. S.NO Section of The LLP Act, 2008 Section Name in LLP Act, 2008 Section […]

Everything About CSR-2 Report on Corporate Social Responsibility

February 22, 2022 43518 Views 1 comment Print

MCA has issued notification on 11th February 2022 called as Companies (Account) Amendment Rules 2022. Ministry has introduced a new form CSR-2 by these new rules. Further, made insertion in Rule 12 of such rules. One more step towards CSR Reporting, One more amendment, one more Circular A. Applicability: This new Rule shall be applicable […]

Compounding of Annual General meeting (AGM)

February 22, 2022 32232 Views 0 comment Print

In this editorial author shall discuss the provisions of Compounding of Annual General meeting (AGM) under Companies Act, 2013. Many professionals asked this question, How to go for compounding in case of holding of AGM after Due date.  A. PROVISION OF LAW: As per Section 96 of Companies Act, 2013, Every company should hold one […]

Important Amendment vide LLP (Amendment) Act, 2021

February 22, 2022 4140 Views 0 comment Print

In the Budget 2021, our hon’ble financial minister announced about Amendment in LLP Act. In continuation of same, Ministry of Corporate Affairs issued a press release on 03rd February 2021. MCA initiates process of De-criminalisation of compoundable offences of LLP Further in continuation of the same Wednesday, 28th July, 2021 Cabinet has passed LLP Amendment […]

Importance of Compliance of Companies Act, 2013

January 29, 2022 6429 Views 0 comment Print

This editorial is based on the importance of compliance of Provisions of Companies Act, 2013. As there are lot of amendment has come into Companies Act, 2013 in last 8 years. Many places ease has given and many places strictness has been made. The only motto of government to company with the law in corporate […]

How to Claim Share from IEPF In case of Loss of securities held in physical mode

January 29, 2022 7551 Views 2 comments Print

In our last editorial, we have discussed about the Steps to claim shares/ dividend back from IEPF. We have received so many queries from public that ‘how to claim shares in the case original share certificate are lost’. In this editorial we will discuss step by step process of the same. However, we will also […]

Impact of Non-Filing of E-Form AOC-4 Till 31.12.2021

January 29, 2022 14049 Views 3 comments Print

Many professionals have asked in many Whatsapp Groups, Social Media Platforms ‘Impact/ Implication of Non filing of AOC-4 till 31.12.2021′. In this editorial author shall discuss the implication and effects of delay in filing of AOC-4. A. Provisions of Companies Act, 2013 As per Companies Act, 2013 Companies are required to submit their financial statement […]

Guide to fill e-form IEPF-5

January 29, 2022 27978 Views 15 comments Print

In our last editorial, we have discussed about the procedure to claim shares/ dividend back from IEPF. We have received so many queries from public that ‘how to file IEPF-5’. In this editorial we will discuss step by step process of the same. However, we will also publish video on the same with all step by step process.

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