Articles by CS Divesh Goyal

Small Company Amended in 2025: Meaning, Limits, Advantages & Key Exemptions

CS Divesh Goyal 28 January 2026 at 07:01

Small Company definition amended w.e.f. 01.12.2025: capital limit raised to Rs 10 Cr and turnover to Rs 100 Cr. Check benefits, exemptions & compliance impact.

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

CS Divesh Goyal 22 January 2026 at 07:07

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

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.