Divesh Goyal - Page 2

PAS-6 Reconciliation of Share Capital Audit Report – Analysis

The Ministry of Corporate Affairs in its drive to enhance transparency, investor protection and corporate governance, has notified Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2018 on 10 September 2018 effective from 02nd October 2018. So, Provisions of PAS-6 become effective from 02nd October 2018. In accorda...

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Posted Under: Company Law |

Everything About LLP-11 (V3)

In this editorial author shall discuss, the provisions, process, criticalities of Web-form LLP-11 i.e. LLP-11 is Annual Return of LLP. Due to change of MCA version from V2 portal to V3 Portal Now, LLP-11 form shall be Web Based form. LLP-11 required to file Pursuant to section 35 of The Limited Liability Partnership Act, 2008 […]...

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Posted Under: Company Law |

CSR-2 Details to be Mention At Column 3

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 [&hel...

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Posted Under: Company Law |

Section wise Impact of LLP Amendment Act, 2021

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 […]...

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Posted Under: Company Law |

Everything About CSR-2 Report on Corporate Social Responsibility

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 ...

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Posted Under: Company Law |

Compounding of Annual General meeting (AGM)

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 […...

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Posted Under: Company Law |

Important Amendment vide LLP (Amendment) Act, 2021

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 h...

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Posted Under: Company Law |

Importance of Compliance of Companies Act, 2013

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 […]...

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Posted Under: Company Law |

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

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 […]...

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Posted Under: Company Law |

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

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 su...

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Posted Under: Company Law |

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