Articles by CS Divesh Goyal

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.

Case Law: Automatic Cessation of Terms of Additional Director on AGM

CS Divesh Goyal 12 April 2025 at 09:42

This article delves into the factual matrix of the case, its legal implications, and the applicability of its principles under the Companies Act, 2013.

Case Law: Responsibility of Independent Director for Defaults of Company

CS Divesh Goyal 07 April 2025 at 09:13

The case of V. Selvaraj v. Reserve Bank of India (2020) is a landmark judgment that addresses the classification of Independent Directors as 'wilful defaulters' by banks.

Applicability of POSH Act on Private Limited Companies: A Comprehensive Guide

CS Divesh Goyal 11 February 2025 at 10:00

This article delineates the applicability, compliance obligations, penalties, best practices, and requisite formats to assist Private Limited Companies in maintaining compliance.

Due Date Calendar February 2025

CS Divesh Goyal 10 February 2025 at 09:37

Due Date Calendar for the m/o February 2025

Demat of Shares: Can Non-Small Private Companies Allot in Physical Form If ISIN is Delayed?

CS Divesh Goyal 20 December 2024 at 08:47

The author will cover a very controversial question amongst professionals and corporations in relation to the demat of shares of non-small private companies.

Due Date of CSR-2: FY 2023-24

CS Divesh Goyal 30 July 2024 at 13:08

CSR-2 has been introduced MCA vide notification dated 11th February 2022 by amendment in Companies (Account) Amendment Rules 2022. CSR-2 shall be applicable for FY 2020-21 and onwards.

Everything about Latest Amendment in DIR 3 KYC

CS Divesh Goyal 19 July 2024 at 17:22

In this article, the author will discuss the "Latest Amendment in DIR-3 KYC."

Due Date Calendar - June 2024

CS Divesh Goyal 03 June 2024 at 11:07

Due Date Calendar for the month of June 2024

Penalty for delay in filing of Form MSME-1

CS Divesh Goyal 06 May 2024 at 09:55

As a statutory auditor, it is necessary to include a report in the financial statement regarding the delay in payment to MSME vendors, as well as the provisions of the loan.