Articles by CS Divesh Goyal

Extension of time for Holding of AGM & EGM through VC

Posted by CS Divesh Goyal 16 May 2022 4718 Views

MCA has issued General Circular No 2/2022 and 3/2022 in respect of clarification of holding of AGM & EGM through Video Conferencing (VC).

Everything About LLP-8 (V3)

Posted by CS Divesh Goyal 13 May 2022 4109 Views

In this editorial author shall discuss, the provisions, process, criticalities of Web-form LLP-08 i.e. LLP-08 is Statement of Account & Solvency and Charge to Registrar of Companies of LLP.

Discussion on Notice from Cost Audit Department

Posted by CS Divesh Goyal 12 May 2022 3923 Views

In this editorial, author shall discuss the provision, applicability of Cost Audit and Cost Auditor on Companies along with reason of issuance of Notice from the Cost Department.

CSR-2: Details to be Mentioned At Column 3

Posted by CS Divesh Goyal 31 March 2022 2130 Views

In this editorial author shall discuss, "Which year figures should be mention in Column 3 of CSR-2, Whether we have to mention figures of FY 2019-20 (i.e. 31.03.2020) or FY 2020-21 (i.e. 31.03.2021)".

Guide to fill e-form IEPF-5

Posted by CS Divesh Goyal 07 February 2022 4125 Views

In this editorial we will discuss step by step process of the same.

Analysis of the higher additional fees imposed by MCA

Posted by CS Divesh Goyal 29 January 2022 2713 Views

Recently MCA has issued a Notification on 11th January 2022 for amendment in "Companies (Registration Offices and Fees) Amendment Rules, 2022". This notification is stated about "Higher Additional fees in Certain Cases".

Everything About E-Form MSME-1

Posted by CS Divesh Goyal 15 November 2021 3030 Views

In this editorial author shall discuss about each aspect of MSME-1 form.MSME-1 form first time introduced by MCA notification dated 22 January 2019.

Transactions to be mentioned in MSME-1

Posted by CS Divesh Goyal 13 November 2021 5303 Views

In this editorial author shall discuss about the transactions with example required to be mentioned in MSME-1

Impact of delay payment to MSME vendor

Posted by CS Divesh Goyal 12 November 2021 8938 Views

As per the MSME Act, 2006, if any company has delayed in payments to an MSME vendor, then they have to pay a huge amount of interest and report a default in their financial statements.

Consequences Of Non-Filing / Delay Filing Of MSME-1

Posted by CS Divesh Goyal 12 November 2021 2792 Views

If a company files MSME-1 after the due date or fails to file the MSME-1 form, then legally, the company is liable to pay penalty u/s 450 of the Companies Act, 2013.