Articles by CS Divesh Goyal

Discussion on Notice from Cost Audit Department

CS Divesh Goyal 12 May 2022 at 17:29

In this editorial, author shall discuss the provision, applicability of Cost Audit and Cost Auditor on Companies along with reason of issuance of Notice from the Cost Department.

CSR-2: Details to be Mentioned At Column 3

CS Divesh Goyal 31 March 2022 at 15:30

In this editorial author shall discuss, "Which year figures should be mention in Column 3 of CSR-2, Whether we have to mention figures of FY 2019-20 (i.e. 31.03.2020) or FY 2020-21 (i.e. 31.03.2021)".

Guide to fill e-form IEPF-5

CS Divesh Goyal 07 February 2022 at 09:51

In this editorial we will discuss step by step process of the same.

Analysis of the higher additional fees imposed by MCA

CS Divesh Goyal 29 January 2022 at 14:42

Recently MCA has issued a Notification on 11th January 2022 for amendment in "Companies (Registration Offices and Fees) Amendment Rules, 2022". This notification is stated about "Higher Additional fees in Certain Cases".

Everything About E-Form MSME-1

CS Divesh Goyal 15 November 2021 at 10:47

In this editorial author shall discuss about each aspect of MSME-1 form.MSME-1 form first time introduced by MCA notification dated 22 January 2019.

Transactions to be mentioned in MSME-1

CS Divesh Goyal 13 November 2021 at 09:33

In this editorial author shall discuss about the transactions with example required to be mentioned in MSME-1

Impact of delay payment to MSME vendor

CS Divesh Goyal 12 November 2021 at 17:33

As per the MSME Act, 2006, if any company has delayed in payments to an MSME vendor, then they have to pay a huge amount of interest and report a default in their financial statements.

Consequences Of Non-Filing / Delay Filing Of MSME-1

CS Divesh Goyal 12 November 2021 at 17:33

If a company files MSME-1 after the due date or fails to file the MSME-1 form, then legally, the company is liable to pay penalty u/s 450 of the Companies Act, 2013.

De-flagging of Disqualifiation of DIN

CS Divesh Goyal 11 November 2021 at 23:38

Once a director is disqualified u/s 164(2), they shall be eligible to be re-appointed as a director of that company or appointed in another company for a period of five years from the date of disqualification.