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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


Demat of Shares: ISIN Application Timeline for Private Companies Becoming Non-Small After April 1, 2023

December 4, 2024 5037 Views 0 comment Print

Learn the rules for applying ISIN and converting shares into Demat for non-small private companies after April 2023 as per the MCA notification.

Ongoing CSR Projects: Rules & Guidelines

November 27, 2024 20904 Views 2 comments Print

Learn about ongoing CSR projects, the rules, time limits, unspent CSR funds, and board responsibilities for effective corporate social responsibility.

Mandatory Demat of Shares of Section 8 Company and Form PAS 6

November 27, 2024 24933 Views 0 comment Print

Section 8 companies must dematerialize their shares by 30th September 2024 as per MCA’s new amendment. Learn more about compliance requirements.

Mandatory Demat of Shares of Non-Small Private Company and PAS 6

November 27, 2024 185958 Views 5 comments Print

Explore the new MCA rules on Dematerialization of Securities for Private Limited Companies. Learn about compliance, implications for companies and shareholders.

Statutory Registers Under Companies Act 2013

August 11, 2024 200387 Views 28 comments Print

Comprehensive guide on maintaining statutory registers under the Companies Act, 2013. Essential for corporate compliance, covering MOA, AOA, share certificates, and more.

Guideline on Drafting of Directors Report / Checklist of Directors Report

August 10, 2024 20598 Views 1 comment Print

Summary: The Directors’ Report is a crucial document required by the Companies Act, 2013, which mandates that every company’s Board of Directors attach their report to the financial statements presented at the annual general meeting. The report must include various disclosures, as stipulated by the Act, and in the case of listed companies, additional requirements […]

Everything About Directors Report under Companies Act, 2013

August 10, 2024 211721 Views 4 comments Print

Summary: The Director’s Report is a crucial document that must be attached to the financial statements sent to shareholders. Under the Companies Act, 2013, the report must be based on standalone financial statements and signed by the Chairperson or, if not authorized, by at least two directors, one being a Managing Director. It includes mandatory […]

Conversion of Private Limited Company Into Public Limited Company

August 10, 2024 79425 Views 8 comments Print

This brief write up an attempt has been made to unlock the technicalities related to Conversion of Private Company into Public Company prescribed under Companies Act, 2013. I believe that the procedure for Conversion of Private Limited Company into Public Company along with sample resolutions discussed through this article would be of some help for you all.

Conversion of Public Limited Company into Private Limited Company

August 10, 2024 177796 Views 16 comments Print

Understand the process and regulatory steps for converting a public company to a private company under the Companies Act, 2013. Includes sample resolutions and requirements.

List of Resolution Required to be Filed with ROC in Form MGT-14

August 10, 2024 880796 Views 58 comments Print

Learn the step-by-step process for converting a Private Limited Company into a One Person Company (OPC) as per the Companies Act, 2013.

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