Articles by CS Divesh Goyal

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Annual Filing Due Date Calendar - Aug to Nov 2023

  CS Divesh Goyal    11 August 2023 at 09:52

In this article, the author shall discuss the due dates of ROC forms in relation to the Companies Act and LLP Act in the months of September, October, and November 2023.



Quick Bites - Director's Report 2023

  CS Divesh Goyal    08 August 2023 at 10:42

The Companies Act, 2013, requires the Board of Directors of every company to attach its report to the financial statements to be laid before the members at the annual general meeting.



Annual Filing Due Date Calendar As per Type of Companies

  CS Divesh Goyal    04 August 2023 at 10:18

In this article, the author shall discuss the due dates for the annual filing of all types of companies, like one-person companies, Small companies, non-small companies, Public companies, etc.



Process of Surrender of DIN

  CS Divesh Goyal    31 July 2023 at 12:11

In this article, the author shall discuss a very important question: Detailed process of Surrender of DIN.



Whether a person can have more than one DIN

  CS Divesh Goyal    29 July 2023 at 11:53

In this article, the author shall discuss a very important question raised by the directors: Whether a person can hold more than one DIN.



Whether a person can Surrender DIN - After Strike off of Company

  CS Divesh Goyal    28 July 2023 at 14:37

In this article, the author shall discuss a very important question raised by the directors: whether they can surrender their DIN after striking off their Company.



Adjudication Penalty for Late Filing of Financial Statement and Annual Return

  CS Divesh Goyal    26 July 2023 at 09:41

According to Section 137(1) (Copy of financial statement to be filed with Registrar) of the Company Act 2013, A copy of the financial statements, including consolidated financial statement duly adopted at the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting.



Adjudication penalty for non-appointment of Company Secretary

  CS Divesh Goyal    21 July 2023 at 14:35

Every corporation must comply with the above provision in order to preserve good governance. Many Companies registered with the MCA (Ministry of Corporate Affairs) do not follow this clause of the Company Act 2013.



Penalty of Rs. 2 lakh on Secretarial Auditor

  CS Divesh Goyal    29 May 2023 at 15:11

While conducting the secretarial audit, each secretarial auditor must adhere to the requirements of the 2013 Companies Act. Inspecting is done by the Ministry in accordance with section 206(5) of the 2013 Companies Act.



Adjudication Penalty For Adani Power For Non-Compliance Related Party Transaction

  CS Divesh Goyal    26 May 2023 at 12:32

Every company registered under this statute or any other as prescribed is required to disclose related party transactions, under Sections 188 and 189 of the Company Act 2013.