Articles by CS Divesh Goyal

Secretary Auditor penalty for omitting related party information

CS Divesh Goyal 25 May 2023 at 09:39

This is a classic example of a secretarial auditor being penalized by the Registrar of Companies for failing to report material-related party transactions in their secretarial audit report.

Penalty for non-compliance with companies main objective

CS Divesh Goyal 24 May 2023 at 17:42

As stated in Section 4 of the 2013 Companies Act when combined with Section 10. The Act's provisions under section 4(1)(c) state, among other things, that the company's memorandum must list the object for which it is intended to be formed as well as any other information deemed relevant to those purposes.

Penalty of Rs. 20 lakh on non-appointment of CS

CS Divesh Goyal 22 May 2023 at 14:21

Section 203 of the Company Act of 2013, as amended by Rule 8 (Appointment and Remuneration of Managerial Personnel) Rule of 2014.

Practicing Company Secretary as Trademark Agent

CS Divesh Goyal 16 May 2023 at 08:56

In this article, the author shall discuss a copy of a letter circulating on the Social Meeting in respect of questioning Practicing Company Secretary to act as Trademark agent.

Big Relief - Strike off of Company without Annual Filing

CS Divesh Goyal 15 May 2023 at 15:11

There is a difference in the views of professionals, business entities, even authorities on above mentioned question. In below mentioned editorial author will discuss the provision of strike-off in concern to the above question.

Practicing Professionals in Ambit of PMLA

CS Divesh Goyal 05 May 2023 at 14:17

In this article, the author shall discuss about Latest amendment made by the Central Government in the Prevention of Money Laundering Act (PMLA).

Due Date Calendar for the month of May 2023

CS Divesh Goyal 01 May 2023 at 16:16

Due Dates under Goods and Service Tax, Income Tax Act, FEMA, LLP Act, FEMA, Companies Act, 2013 in the Month of May 2023.

Everything about Audit Trail

CS Divesh Goyal 27 April 2023 at 09:29

In this article, the author shall discuss everything about the Audit Trail.

FAQs: MCA Extension of Due Date of Filing of Forms

CS Divesh Goyal 23 February 2023 at 09:50

MCA has issued a General Circular No 04/2023 on 21st Feb 2023 subject to extension for the time of filing of 47 forms on MCA V3 without additional fees.

FAQs on MCA V3 Portal

CS Divesh Goyal 14 February 2023 at 10:07

MCA has Rolled out from V2 version to V3 version in phases since March 2022. In recent 56 forms of the Company shifted to MCA V3 Portal w.e.f. 23.01.2023. In this article, the author shall discuss some important FAQs.