The 2025 amendment raises the thresholds for small companies, allowing more private firms to benefit from reduced regulatory requirements and simplified reporting.
Filing requirements are based on company status as on 31 March 2025, not the revised definition taking effect later. Companies crossing ₹4 crore capital or ₹40 crore turnover must file MGT-7.
Companies falling under revised small company thresholds can choose whether to maintain dematerialization compliance. Non-filing of PAS-6 is legally acceptable.
After the revised Small Company definition takes effect, private companies that fall under the new limits are no longer bound by Rule 9B. Their ISIN becomes optional, and PAS-6 filing is not required.
The ROC imposed ₹2,00,000 on the company and ₹50,000 per officer-in-default for reporting board meetings before a director’s appointment date, emphasizing date-accurate disclosures in MGT-7.
Form MSME-1 V3 mandates companies to report half-yearly payments and outstanding dues to Micro and Small Enterprises (MSEs). Filing is triggered by any payment delay over 45 days.
Comprehensive FAQ on the new MCA AOC-4 V3 form for FY 2025. Covers offline filing, mandatory PDF attachments, director address rule, conditional STP, and revision process.
MCA V3 launches revised MGT-7 for FY 2024-25. PAN, Folio, and validation sheet are mandatory for shareholders; external Excel use is not allowed.
MGT-7 form revised for FY 2024-25; launching on MCA V3 from 14 July 2025. New features include Excel uploads, gender data, and CIRP filing support.
MCA is launching a revised AOC-4 form on July 14, 2025, for FY25, simplifying annual return filings. Key changes include linked annexures, pre-filled data, and new disclosure requirements.
