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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 1395 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 3486 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 2370 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 627 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 1428 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 39786 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


MCA Revises MGT-7 Form from July 14, 2025: Key Changes You Should Know

June 3, 2025 26196 Views 1 comment Print

MGT-7 form revised for FY 2024-25; launching on MCA V3 from 14 July 2025. New features include Excel uploads, gender data, and CIRP filing support.

MCA launches Final Set of 38 Company Forms In MCA21 V3 Portal

May 31, 2025 5121 Views 0 comment Print

The MCA21 V3 portal will launch its final 38 company forms on July 14, 2025. Key dates include V2 e-filing discontinuation on June 18, V2 offline payment end on June 8, and V3 downtime from July 9-13. Users must update accounts and upload pending details by June 17 to avoid issues.

A Step-by-Step Guide to Filing of FCGPR for Foreign Investments in India

May 20, 2025 6876 Views 0 comment Print

Learn the step-by-step process for Indian companies to file Form FC-GPR for foreign share allotments under FEMA, including preliminary registrations and SMF submission.

How to file PAS 6 In Case of Company having Multiple ISIN

May 20, 2025 3084 Views 1 comment Print

MCA has simplified PAS-6 filing for unlisted public companies with multiple ISINs, allowing consolidated submissions. Learn the revised process, legal framework, and compliance steps.

Preferential Allotment of Shares under Companies Act, 2013

May 20, 2025 17310 Views 0 comment Print

Understand preferential allotment of shares under the Companies Act, 2013, covering legal provisions, procedural steps, valuation, and compliance for private capital raising.

Private Placement vs. Preferential Allotment: Understanding Practical Choice

May 20, 2025 5763 Views 0 comment Print

Understand the distinctions and convergence of private placement (Section 42) and preferential allotment (Section 62(1)(c)) under India’s Companies Act, 2013, for capital raising.

Process of Issuance of Shares to Foreign National: FEMA Compliance Guide

May 20, 2025 6474 Views 0 comment Print

Learn the FEMA-compliant process to issue shares to foreign nationals via rights issue or private placement, with key timelines and regulatory requirements.

Private Placement of Shares: Key Regulations & Compliance

May 20, 2025 5430 Views 0 comment Print

Understand the legal framework for private placement of shares, including investor limits, offering procedures, and compliance with the Companies Act, 2013.

Flowchart for Private Placement of Shares under Companies Act, 2013

May 20, 2025 5244 Views 0 comment Print

This flowchart outlines the process for private placement of shares under Section 42 of the Companies Act, 2013, detailing steps, forms, and timelines for compliance.

DPT 3 Filing: Provisions, Applicability, Due Date & Purpose

May 7, 2025 211881 Views 2 comments Print

Learn all about DPT-3 – its provision, applicability, due date, and purpose. Understand how this form helps companies comply with deposit rules.

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