CS Divesh Goyal

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SHORT SUMMARY: In this editorial author shall discuss all the extended due dates by Ministry of Corporate Affairs due to CoVID 19 and other amendments under Companies Act, 2013 S.…

SHORT SUMMARY: In this editorial author shall discuss all the amendment under Companies Act, 2013 which came into effect from 01st April 2021 and impact financial year 2021-22. Many amendments…

  S. NO. FORM PURPOSE OF FORM Periodicity LAST DATE TO FILE REMARK   QUARTER – APRIL TO JUNE   1 MSME-1 Form for furnishing half yearly return with the…

Ministry of Corporate Affairs has issued a Notification on March 05, 2021 as Companies (Management and Administration) Amendment Rules, 2021, Chapter VII of the Companies Act, 2013. These rules came…

SUMMARY: Ministry of Corporate Affairs has caused myriad amendments in the Companies Act, 2013. In this editorial, the author shall try to cover all such amendments along with the impact…

Short Summary: Ministry of Corporate Affairs has launched CSR-1 form on their website w.e.f. 1st April 2021. E-form CSR-1 is required to be filed pursuant to Section 135 of the…

Summary: MCA has issued Notification on March 18, 2021 in relation to amendment in Schedule V of Companies Act, 2013. Schedule V, states about the Remuneration to ‘Remuneration to Managerial…

Short Summary: The Ministry of Corporate Affairs, Government of India, issued notifications dated 24th March, 2021 to amend Schedule III to the Companies Act, 2013 to enhance the disclosures required to…

Short Summary: The Ministry of Corporate Affairs, Government of India, issued notifications dated 24th March, 2021 to amend Companies (Accounts) Rules, 2014  to enhance the disclosures required to be made…

Short Summary: The Ministry of Corporate Affairs, Government of India, issued notifications dated 24th March, 2021 to amend Companies (Audit and Auditors) Rule, 2014 to enhance the disclosures required to be…

Short Summary: The Ministry of Corporate Affairs, Government of India, issued notifications dated 24th March, 2021 to amend Companies (Accounts) Rules, 2014  to enhance the disclosures required to be made…

Short Summary: The Ministry of Corporate Affairs, Government of India, issued notifications dated 24th March, 2021 to amend Schedule III to the Companies Act, 2013 read with Companies (Accounts) Rules, 2014 and Companies…

SUMMARY: Ministry of Corporate Affairs has caused myriad amendments in the Companies Act, 2013. In this editorial, the author shall try to cover all such amendments along with the impact…

MCA has issued “Companies (Specification of Definition details) Second Amendment Rules, 2021 dated 19th February 2021. Through these rules MCA has changed the definition of ‘Listed Company’ in Section 2(52)…

Summary: The amendments to the Indian Stamp Act 1899 (Act) have come into effect from 1 July 2020. These amendments were first proposed under the Finance Act of 2019 and…

The requirement of filing of NDH-4 is mentioned in section 406 of Companies Act, 2013 and rule 3A, 23A and 23B of Nidhi Rules, 2014. Ministry has issued notification on…

Key Take Away – Notified Sections- COMPANIES (AMENDMENT) ACT, 2020 Till 22nd JANUARY 2021 Summary: Government has passed the Companies (Amendment) Bill, 2020 as Bill No. 88 of 2020 to further…

Key – Relaxation to Small Companies Summary:  Delivering the Union Budget 2021-22, Finance Minister Nirmala Sitharaman, on Monday, proposed changes in definition of small companies under the Companies Act. Definitions:…

One Person Company – Latest Provisions: As proposed in Budget Speech in respect of amendment in the provision of One Person Company. MCA has introduced “Companies (Incorporation), Second Amendment Rules,…