Articles by CS Divesh Goyal

De-flagging of Disqualifiation of DIN

CS Divesh Goyal 11 November 2021 at 23:38

Once a director is disqualified u/s 164(2), they shall be eligible to be re-appointed as a director of that company or appointed in another company for a period of five years from the date of disqualification.

Impact of AGM extension on various other forms

CS Divesh Goyal 23 September 2021 at 19:56

In this series of editorial, the author shall discuss the Quick bites on Annual Filing for the F. Y. 2020-21

Extension of AGM for 2020-21

CS Divesh Goyal 23 September 2021 at 19:56

In this series of editorial, the author shall discuss the Quick bites on 'Extension of AGM for the FY 2020-21'.

Annual Filing of One Person Company (OPC)

CS Divesh Goyal 21 September 2021 at 10:04

One Person Company is a company that has only one person as its member. Being just one-member company, the OPC has lesser compliance requirement compared to Private Limited Company or Limited Liability Partnership.

Extension of AGM FY 2020-21

CS Divesh Goyal 20 September 2021 at 18:04

In this article, we shall discuss on clarification of circular no 02/2021 in respect of Extension of Annual General Meeting of f.y. 2020-21 till 31 December 2021.

Process of Extension of AGM Annual General Meeting

CS Divesh Goyal 15 September 2021 at 15:42

In this editorial, the author shall discuss the Process and provisions of extension of Due Date of Annual General Meeting (hereafter referred as "AGM").

Conversion of partnership firm into LLP

CS Divesh Goyal 10 September 2021 at 14:00

Partnership firms are at a disadvantage when compared to the newly introduced LLP as they do not provide limited liability protection for the partners, separate legal entity status, and ease of ownership transfer etc.

Process / Provision of Strike of LLP

CS Divesh Goyal 09 September 2021 at 18:27

The provision in relation to the closure of LLP has been mentioned u/s 75 of LLP Act, 2008. The name of defunct LLP can be struck off by the Registrar Suo-motto or on application by the LLP.

Annual Compliance Calendar Of LLP

CS Divesh Goyal 09 September 2021 at 10:08

Even if LLP does not do any business, it has to comply with statutory requirements such as Annual Return, Balance Sheet, Profit and loss Account, Income tax return etc. every year.

Procedure for Change in Registered Office

CS Divesh Goyal 09 September 2021 at 10:08

As per Section 13 of LLP, 2008 every LLP shall have a registered office to which all communications and notice may be addressed and where they shall be received.