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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 5193 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 1017 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 4020 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 2496 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


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

May 7, 2025 218148 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.

Provisions & Process of Issuance of Shares for Consideration other than Cash

April 16, 2025 19827 Views 0 comment Print

Learn the provisions and step-by-step process for Indian companies to issue shares for consideration other than cash, including valuation and regulatory filings. 

Rights Issue of Preference Shares: Key Compliance Under Companies Act, 2013

April 16, 2025 10644 Views 0 comment Print

Learn the process and legal compliance for issuing preference shares through rights issue under Companies Act, 2013. Understand eligibility, steps, and filings.

Waiver of Right to Receive Dividend under Companies Act, 2013

April 15, 2025 5490 Views 0 comment Print

Explore the legal aspects of dividend waiver under the Companies Act, 2013 in India, including procedure, conditions, and the Sun Pharma example.

Whether Partnership Firm can Subscribe to MOA & AOA of a Company?

April 15, 2025 3339 Views 0 comment Print

Legal analysis: Can a partnership firm subscribe to a company’s MOA/AOA under the Companies Act, 2013? Examination of legal provisions and MCA practices.

Whether Non Filing of 3 year Annual Form Automatic Disqualify a Director

April 15, 2025 3210 Views 0 comment Print

Analysis of Satya Narayan Banik v. Union of India (2023) on director disqualification under Section 164(2) of Companies Act, 2013. Learn about automatic disqualification and compliance.

Provisions and Process for Conversion of Loan into Equity Shares

April 15, 2025 167154 Views 12 comments Print

Understand process and legal requirements for converting loans into equity shares in India under Companies Act, 2013. Covers valuation, compliance.

Annual Compliance Calendar of Limited Liability Partnership (LLP)

April 14, 2025 12576 Views 1 comment Print

Summary: This editorial summarizes the annual and event-based compliance obligations for Limited Liability Partnerships (LLPs) under the LLP Act, 2008 and subsequent amendments up to March 2025. LLPs must meet various regulatory requirements post-incorporation, including maintaining financial records, filing statutory returns, updating partner details, and notifying changes to the Registrar. All LLPs are required to close […]

Annual Compliance Calendar for Nidhi Limited Company – Companies Act 2013

April 14, 2025 1554 Views 0 comment Print

Explore 2025 compliance calendar for Nidhi Companies under the Companies Act, 2013, including mandatory filings, returns and key reporting deadlines.

Annual Compliance Calendar for Deemed Public Limited Company

April 14, 2025 3912 Views 0 comment Print

Review annual compliance requirements for Deemed Public Companies, including filing deadlines, board meetings, disclosures and statutory reports under Companies Act.

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