Articles by CS Divesh Goyal

FAQs on shifting of forms from MCA V-2 to MCA V-3

CS Divesh Goyal 09 January 2023 at 17:14

MCA has issued General Circular No 01/2023 and 02/2023 in respect of the release plan of 45 forms on MCA V-3 and Filing of GNL-2 and MGT-14 and non-availability of forms on MCA for 15 days w.e.f. 07 January, 2023 to 22nd January, 2023.

Applicability of ESIC Compliance on New Companies

CS Divesh Goyal 30 December 2022 at 08:56

In this artilce, the author shall discuss about the compliance to de done by every "Newly Incorporated Company with AGILE" with ESI Act.

Extension of time for holding of AGM & EGM through VC till 30th Sept 2023

CS Divesh Goyal 29 December 2022 at 13:58

In the recent Circular No 10-11 dated 28.12.2022 MCA has extended Time period for holding of AGM / EGM or passing of Ordinary/ Special Resolution through Video Conferencing till 30th September 2023.

Guidelines for application of DIN/ Directorship to person belong to countries sharing land border with India

CS Divesh Goyal 16 December 2022 at 14:25

In this article, the author shall discuss the latest update made by the Ministry of Corporate Affairs (MCA)

Consequences of mentioning of round off figure in AOC-4

CS Divesh Goyal 08 November 2022 at 17:16

In this article, the author shall discuss a very famous issue of Company Secretaries that is in relation to Round Off.

Due Date Calendar for the month of November 2022

CS Divesh Goyal 05 November 2022 at 14:22

Compliance Calendar for the month of November 2022

Calculation Of Due Date Of Annual Forms

CS Divesh Goyal 03 November 2022 at 10:22

In this editorial author shall discuss a very common point of Companies Act, 2013 that is in relation to Calculation of Due Date of Annual Forms.

Penalty for non-filing of AOC-4 & MGT-7 within due date

CS Divesh Goyal 02 November 2022 at 08:45

The actual object to filing the annual return of company with the public domain in the public interest, to enable the investors, public and whosoever interested in the Company can access the fundamental information about the Company and its management.

CSR Amendment Rules 2022

CS Divesh Goyal 23 September 2022 at 16:30

In this editorial, the author shall discuss the amendment made by MCA in CSR Provisions. MCA has made amendments in 3 rules of CSR i.e. Rule 3, 4 and 8.

Amendment in Small Company: A move toward Ease of Doing Business

CS Divesh Goyal 20 September 2022 at 08:53

It seems that MCA frequently amending the definition of Small Company to provide many advantages to Corporates. This move of MCA is expected to lighten the compliance burden of about 400,000 companies in India.