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Articles by CS Divesh Goyal

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Analysis of CSR Amendment Rules, 2021

  CS Divesh Goyal    26 July 2021 at 18:53

MCA has introduced the Companies (Corporate Social Responsibility Policy), Amendment Rules, 2021 under which, the CSR spending has been made mandatory from voluntary w.e.f. FY 2020-21.



Checklist of Directors Report under Companies Act, 2013

  CS Divesh Goyal    26 July 2021 at 09:35

Discussing the Checklist for Director's Report under the Companies Act, 2013 with regard to the Board's Report, Event/Limit Based Disclosures, and Mandatory Disclosures by a Public Company and a Listed Company.



Management Services that are not allowed to be provided by Statutory Auditors

  CS Divesh Goyal    26 July 2021 at 09:35

Discussing the Restricted Services and Management Services that are not allowed to be provided by Statutory Auditors under the Companies Act, 2013 and the Chartered Accountants Act, 1949.



Compliance of Beneficial Interest

  CS Divesh Goyal    25 July 2021 at 11:04

A beneficial interest is the right to receive benefits on shares held by another party. Beneficial interest is often referred to in matters concerning trusts, whereby one has a vested interest in the trust's assets.



Which MGT-7 should be filed by Small Companies

  CS Divesh Goyal    25 July 2021 at 11:04

Via an amendment in Rule 11 of the Companies (Management and Administration) Amendment Rules, 2021, MCA has introduced e-form MGT-7A as an annual return for Small Companies and OPC w.e.f. FY 2020-21.



Guidance for Annual Filing 2020-21

  CS Divesh Goyal    25 July 2021 at 11:04

Discussing the Mandatory yearly Compliances of a Private Limited Company, List of Annual Compliances and Details of Annual Filing of the Compliances of a Private Limited Company.



Everything about Abridged Annual Return (MGT-7A) OPC and Small Company

  CS Divesh Goyal    25 July 2021 at 11:03

Every company shall file its annual return in Form No. MGT-7 except for a One Person Company and a Small Company who shall file their annual return from FY 2020-2021 onwards in Form No. MGT-7A.



Offsetting the excess CSR spent for FY 2019-20 against mandatory CSR obligation for FY 2020-21

  CS Divesh Goyal    25 July 2021 at 10:57

Several representations have been received by MCA for setting off the excess CSR amount spent by the companies in FY 2019-20 by way of contribution to 'PM CARES Fund' against the mandatory CSR obligation for FY 2020-21.



Everything about e-form CSR-1

  CS Divesh Goyal    24 July 2021 at 09:19

From 1st April 2021, it is mandatory for every implementing agency to register itself with the ROC by filing the e-form CSR-1, otherwise, they shall not be eligible to continue as an Implementing Agency.



Company Law Due Date - FY 2021-22

  CS Divesh Goyal    24 July 2021 at 09:16

Discussing 18 Compliance Requirements under the Company Law for FY 2021-22 for the Quarters April to June, July to September, October to December, January to March and on the basis of the event.