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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 1398 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 3498 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 2373 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 630 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 1434 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 39798 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


Process for Conversion of Private Company into One Person Company

August 10, 2024 97045 Views 18 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.

Process of Registration of Trusts – A Comprehensive Overview

August 10, 2024 7905 Views 0 comment Print

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Everything About NGO (Non-Governmental Organizations)

August 10, 2024 2733 Views 1 comment Print

Learn about NGO types in India, registration benefits, and the process. Includes Trusts, Societies, Section 8 Companies, and tax advantages.

Guidance For Preparation of Directors’ Report

August 10, 2024 3729 Views 0 comment Print

Learn about the essential steps and compliance requirements for preparing a Directors’ Report under the Companies Act, 2013, including key disclosure mandates.

Annual Filing Due Date Calendar- August to November – 2024

August 10, 2024 1827 Views 0 comment Print

Stay on top of your ROC filing deadlines from August to November 2024. Avoid penalties by adhering to due dates for AOC-4, MGT-7, DIR-3 KYC, and more.

Consequences on Non-Regularization of Additional Director

August 10, 2024 9438 Views 0 comment Print

Explore the impacts of not regularizing an Additional Director at the AGM, including board vacancy, compliance issues, and options for regularization in an EGM.

Process of Conversion of OPC Into Private/ Public Limited Company

August 10, 2024 5133 Views 0 comment Print

Learn the steps to convert an OPC into a private or public company, including necessary resolutions, filings, and post-conversion requirements.

Annual Filing Due Date Calendar According to Type of Companies

August 10, 2024 8154 Views 0 comment Print

Master the 2023 due dates for annual filings of all company types. Avoid penalties with our comprehensive guide to ROC compliance.

Quick Bites- Directors Report 2024

August 1, 2024 8775 Views 0 comment Print

Understand the key requirements for the Directors Report under the Companies Act 2013, including disclosure, compliance, and approval details for 2024.

Due Date of e-form CSR-2 for FY 2023-24

July 30, 2024 32769 Views 0 comment Print

Explore key highlights from the Union Budget 2024-25 on economy and taxation, including GST updates, direct tax reforms, and fiscal policies.

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