Articles by CS Divesh Goyal

The Cost of a Few Paise: Why Rounding Off in Preferential Allotments is a Compliance Trap

Posted by CS Divesh Goyal 12 June 2026 169 Views

Can a 59-paise pricing error lead to corporate penalties? A recent ROC order says yes. Explore the case, statutory provisions, penalties and key governance takeaways.

Form MSME-1 Filing: What Every Company Must Know

Posted by CS Divesh Goyal 21 April 2026 2048 Views

A clear and practical guide to Form MSME-1 under the Companies Act, explaining who must file, due dates, the 45-day payment rule, reporting requirements, common misconceptions and penalties for delayed or non-compliance.

Strike-Off of a Section 8 Company: Not As Straightforward As It Seems

Posted by CS Divesh Goyal 17 April 2026 299 Views

Closing a Section 8 Company isn’t straightforward. Explore legal routes, compliance steps, and key risks under the Companies Act, 2013 and IBC, 2016 for proper dissolution.

How to Check If Your Vendors Are Registered Under MSME

Posted by CS Divesh Goyal 13 April 2026 1947 Views

Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.

Annual Compliance Calendar - April 2026

Posted by CS Divesh Goyal 03 April 2026 524 Views

April 2026 Compliance Calendar covering GST, Income Tax, TDS, PF, ESI & Companies Act due dates. Stay compliant with all key filing deadlines in one place.

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

Posted by CS Divesh Goyal 26 March 2026 1401 Views

MCA's CCFS-2026 Scheme offers a one-time chance to regularize filings at just 10% additional fees, with options for dormant status or strike-off. Explore eligibility, benefits, key forms, deadlines and compliance FAQs.

Can a Company Hold AGM Now for Past Years and Take Benefit of the CCFSS Scheme?

Posted by CS Divesh Goyal 21 March 2026 281 Views

Under MCA's CCFSS Scheme, companies can now hold delayed AGMs for past years, file pending AOC-4 & MGT-7 with up to 90% fee waiver, but default under Section 96 persists, requiring compounding for penalties under Section 99

CCFS Scheme and UDIN Challenge for Pending Financial Statements: Practical Guidance for Professionals

Posted by CS Divesh Goyal 16 March 2026 295 Views

Facing UDIN issues for old financial statements under the CCFS Scheme? Know the practical solution: current-date signing, UDIN generation, AGM compliance, AOC-4/MGT-7 filing and Section 96/99 implications.

Change in Financial Year of a Company: Legal Framework & Procedural Guide

Posted by CS Divesh Goyal 14 March 2026 499 Views

Learn how to change a company's financial year under the Companies Act, 2013. Step-by-step procedure, RD approval, required forms, timelines and key compliance rules.

Process of Removal of Auditor

Posted by CS Divesh Goyal 13 March 2026 209 Views

Learn the procedure for removal of a statutory auditor under Section 140(1) of the Companies Act, 2013, including special resolution, Regional Director approval, filing of ADT-2, MGT-14, and INC-28, timelines and key compliance requirements.