Articles by CS Divesh Goyal

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Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

  CS Divesh Goyal    21 January 2026 at 09:14

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.



MCA Introduces "Small Company" Status in Master Data: Key Compliance Implications Explained

  CS Divesh Goyal    12 January 2026 at 10:02

MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.



Form MGT-7 Filing: The Hidden Mistake That Can Cost You Big

  CS Divesh Goyal    15 November 2025 at 06:44

Filing Form MGT-7? Learn how a simple cross-check of director appointment dates and board meeting attendance can prevent costly penalties and ensure accurate annual returns.



The New MSME-1 (V3) Era: Don't Miss These Hidden Compliance Triggers

  CS Divesh Goyal    13 November 2025 at 06:49

Form MSME-1, introduced by the MCA, mandates companies to disclose delayed payments to Micro and Small Enterprises (MSEs) under the MSMED Act and Companies Act...



AOC-4 on MCA Portal: Comprehensive FAQs

  CS Divesh Goyal    18 October 2025 at 07:16

MCA launches a new AOC-4 form for FY 2024-25 on the V3 portal. Learn key updates, filing modes, mandatory attachments, and expert FAQs for smooth compliance.



Key Highlights on MGT-7 on MCA V3 Portal

  CS Divesh Goyal    03 June 2025 at 10:20

MCA is set to roll out the revised MGT-7 form for the financial year ending March 31, 2025, on its new MCA V3 portal. Scheduled for launch on 14th July 2025, this updated form introduces several important changes aimed at simplifying the filing process, enhancing data accuracy, and streamlining compliance for companies.



Launch Of Final Set Of 38 Company Forms In MCA21 V3 Portal

  CS Divesh Goyal    02 June 2025 at 16:13

As part of the Ministry of Corporate Affairs' (MCA) continued commitment to enhance service delivery and digital compliance, the final set of 38 Company Forms w..



Step wise process of Filing of FCGPR

  CS Divesh Goyal    24 May 2025 at 09:54

This article details the applicable provisions, processes, and guidelines under FEMA, excluding the requirements under the Companies Act, 2013. As the process under Companies Act, 2013 has been shared in detail in separate Articles.



Flowchart for Private Placement of Shares

  CS Divesh Goyal    23 May 2025 at 08:37

This article provides a comprehensive flowchart, supported by statutory references, applicable rules, forms, and practical insights, to guide professionals in executing a compliant private placement process.



Private Placement vs. Preferential Allotment: Understanding the Practical Choice

  CS Divesh Goyal    22 May 2025 at 10:25

SHORT SUMMARYIn the modern era of corporate finance, especially for closely held and unlisted companies, raising capital without going public involves key decis..




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