Articles by CS Divesh Goyal

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Guidelines for application of DIN/ Directorship to person belong to countries sharing land border with India

CS Divesh Goyal 16 December 2022 at 14:25

In this article, the author shall discuss the latest update made by the Ministry of Corporate Affairs (MCA)

Consequences of mentioning of round off figure in AOC-4

CS Divesh Goyal 08 November 2022 at 17:16

In this article, the author shall discuss a very famous issue of Company Secretaries that is in relation to Round Off.

Due Date Calendar for the month of November 2022

CS Divesh Goyal 05 November 2022 at 14:22

Compliance Calendar for the month of November 2022

Calculation Of Due Date Of Annual Forms

CS Divesh Goyal 03 November 2022 at 10:22

In this editorial author shall discuss a very common point of Companies Act, 2013 that is in relation to Calculation of Due Date of Annual Forms.

Penalty for non-filing of AOC-4 & MGT-7 within due date

CS Divesh Goyal 02 November 2022 at 08:45

The actual object to filing the annual return of company with the public domain in the public interest, to enable the investors, public and whosoever interested in the Company can access the fundamental information about the Company and its management.

CSR Amendment Rules 2022

CS Divesh Goyal 23 September 2022 at 16:30

In this editorial, the author shall discuss the amendment made by MCA in CSR Provisions. MCA has made amendments in 3 rules of CSR i.e. Rule 3, 4 and 8.

Amendment in Small Company: A move toward Ease of Doing Business

CS Divesh Goyal 20 September 2022 at 08:53

It seems that MCA frequently amending the definition of Small Company to provide many advantages to Corporates. This move of MCA is expected to lighten the compliance burden of about 400,000 companies in India.

FAQs: DIR-3 KYC filing of MCA V3 Portal

CS Divesh Goyal 08 September 2022 at 09:02

In this editorial author shall discuss the FAQ's in relation to DIR-3 KYC filing of MCA V-3 Portal. As w.e.f. 31st August, 2022 DIR-3 KYC/ Web form has been shifted from V2 portal to V3 portal.

MCA V-3 Portal Companies

CS Divesh Goyal 29 August 2022 at 10:54

Majorly covered Charges, Deposit and Directors KYC

Physical Verification Of Registered Office by ROC

CS Divesh Goyal 26 August 2022 at 08:55

As per the MCA notification dated 18thAugust 2022 Government has notified the Companies (Incorporation) Third Amendment Rules, 2022. As per the amended rules MCA has added a new Rule i.e.25B- Physical verification of Registered office of the Company. This rule came to complete the Section 12(9) of Companies Act, 2013.