Articles by CS Divesh Goyal

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Process of Appointment of Director

Posted by CS Divesh Goyal 15 July 2019 61240 Views

PROCESS OF APPOINTMENT OF DIRECTORROC BACK OFFICE Section 167(3)



Process of Change in financial year of Company

Posted by CS Divesh Goyal 13 July 2019 24152 Views

PROCESS OF ALTERATION IN FINANCIAL YEARREGIONAL DIRECTOR Section 2(41)Goyal Divesh & Associates Article updated



FAQ on closure of LLP

Posted by CS Divesh Goyal 13 July 2019 8817 Views

FAQ's closure of Limited Liability Partnership Goyal Divesh & Associates In this Flash Editorial author begins by re



Requirement of Filing of NFRA-1

Posted by CS Divesh Goyal 13 July 2019 9912 Views

Requirement Filing of NFRA-1National Financial Reporting AuthorityGoyal Divesh & Associates There is question in mind of



Difference between fine and penalty

Posted by CS Divesh Goyal 25 June 2019 14921 Views

Difference Between Fine & Penalty Companies Act, 2013 & Company Ordinance, 2018Goyal Divesh & Associates There is always confusion between �Fi



Stamp duty on issue of share certificates

Posted by CS Divesh Goyal 19 June 2019 52797 Views

BACKROUND:As per Section 3 of Indian Stamps Act 1899, Every Share Certificate must bear the necessary stamp duty as per the Stamp Act of the respective State/ Union Territory from which Certificate is issued. The rates of stamp duty can be obtained w



Whole lot about Significant Beneficial Ownership

Posted by CS Divesh Goyal 22 April 2019 5528 Views

SHORT SUMMARY:The Ministry of Corporate Affairs (the �MCA�) vide its circular dated the 13th of June, 2018 introduced the Companies (Significant Ben



FAQs on Significant Beneficial Owner (SBO)

Posted by CS Divesh Goyal 16 April 2019 9861 Views

The Provisions of SBO, in a different form, been part of the Companies Act, 1956, under section 180(7)(3). The new avatar comes under Section 90 of the Companie...



Impact of Companies amendment act 2017 on Annual return filing of 2018

Posted by CS Divesh Goyal 11 April 2019 10699 Views

MCA vide notified approximately 84 sections of Companies Amendment Act, 2017 out of 93 sections. Link for list of notified section available on below mentioned ...



LLP Second Amendment Rules effective from 2nd Oct 18

Posted by CS Divesh Goyal 07 April 2019 10421 Views

In this Editorial the author shall deliberate the Provisions of LLP Act, 2008 as on 02nd October, 2018 in respect of Incorporation of Limited Liability Partner...




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