Articles by CS Divesh Goyal

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..

Waiver of Right to Receive Dividend under the Companies Act, 2013

CS Divesh Goyal 29 April 2025 at 09:47

This article provides a comprehensive legal overview of the concept of dividend waiver, its treatment under Indian corporate jurisprudence, procedural mechanism, implications, and judicial precedents

Detailed Discussion on MSME 1

CS Divesh Goyal 22 April 2025 at 08:23

This initiative aligns with the provisions of the MSMED Act, 2006 and aims to safeguard the liquidity and sustainability of small businesses

Stamp Duty on Issuance of Share Certificate

CS Divesh Goyal 18 April 2025 at 09:40

The author will cover "The Provisions and Process of Payment of Stamp Duty on Issuance of Share Certificate in Delhi and the difference between the rate of Stamp Duty while Issuance of Share Certificate in Physical as well as in Demat" in this column.

Case Law: Whether Non-Filing of 3 year Annual Form Automatically Disqualifies a Director u/s 164

CS Divesh Goyal 17 April 2025 at 09:33

This judgment reinforces the automatic nature of director disqualification due to non-compliance and highlights the legal principles governing the disqualification process.

Process of Transfer of Shares of Private Company In Demat Form

CS Divesh Goyal 16 April 2025 at 09:03

The author will cover the "Process and provisions of transfer of shares of Private Limited Company in Demat form instead of Physical shares" in this column.