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Published on 22 July 2025
Key Updates in ROC Annual Filing: AOC-4, MGT-7, and More
ROC Annual Filing 2025: MCA V3 Portal Update – Summary & Action Guide
Effective Date: July 14, 2025 Platform: MCA21 V3 portal (Only V3 filings accepted)
What’s New – At a Glance
| Form | Key Changes |
|---|---|
| AOC-4 | Structured web filing, linked Board & Auditor reports, offline Excel utility, CFS auto-integration |
| MGT-7 / 7A | Photos of office, Excel-based attachments, Beneficial Ownership table, data privacy for shareholders |
| CSR-2 | Now filed separately (online-only) |
| ADT-1 / 2 / 4 | Fully online, expanded auditor info, mandatory committee disclosures |
| CRA-2 / CRA-4 | Cost audit forms via XBRL; linked with GNL-1 |
| GNL-1 | Extra disclosure: defaults, AGM extensions |
| Complaint Form | ICP and SCP merged, now non-STP |
AOC-4 (Financial Statements Filing) – Key Changes
- Structured Data Entry: No PDFs; use portal input for auditor/board reports
- Offline Utility: Excel upload still supported
- Auto-Prefill: Prior year data auto-filled—requires justification for changes
- CSR Details Removed: Now filed separately in CSR-2
- CFS Filing Integrated: No separate CFS form required
- File Size Limit Increased: 10 MB max
MGT-7 / MGT-7A – Annual Return Enhancements
- Photos Mandatory: Office exterior + signage + director in frame, digitally signed
- Excel Uploads: Shareholder, debenture, and AGM details
- Beneficial Ownership Table: Tracks shareholding/control shifts
- Privacy Protection: Shareholder info not displayed in public PDF
- MGT-8 Embedded: Certification included within the form
Auditor-Related Forms
- ADT-1: Online-only; now includes firm registration + committee recommendations
- ADT-2: Expanded member/registrar info
- ADT-4: Mandatory for auditor resignations/vacancies, now fully online
CSR-2: Dedicated CSR Filing
- Not part of AOC-4 anymore
- Online-only filing
- Pre-fill for CSR obligation, activity geo-location tagging, and fund usage breakdown
Other Important Forms
| Form | Update Summary |
|---|---|
| CRA-2/CRA-4 | Online-only + XBRL; cross-reference with GNL-1 |
| CRL-1 | Direct entry of subsidiary data |
| MGT-15 | AGM report must match FY; CS signature mandatory |
| GNL-1 | More details required: default period, AGM extensions |
| Complaint Form | ICP + SCP merged into 1 non-STP grievance form |
Compliance To-Do Checklist (2025)
Train Filing Teams on structured data entry and Excel uploads Verify Exit from AOC-4 CSR → CSR-2 filing now mandatory Photograph Compliance for MGT-7 → signage, registered office, and director present Update Digital Signature Certificates for all signatories Check File Sizes → Max 10MB for all major forms Audit & Exit Data Accuracy for ADT-1, ADT-4 Review Beneficial Ownership records for MGT-7 Plan Filing Timelines Early to avoid penalties
Summary Table – Key Filing Changes
| Form | New Requirement |
|---|---|
| AOC-4 | Online reports, CFS link, offline utility, file size 10MB |
| MGT-7/7A | Photos, Excel attachments, ownership table |
| CSR-2 | Separate, online-only CSR report |
| ADT-1/2/4 | Online-only; added auditor verification |
| CRA-2/4 | Cost audit XBRL; linked filings |
| GNL-1 | Expanded disclosure for AGM/defaults |
| Complaint | Single grievance form, now non-STP |
Important
- No legacy MCA portal access—V3 is mandatory
- All filings now digitally streamlined—no manual/paper-based submissions
- Delays attract heavy penalties under Companies Act, 2013