The Ministry of Corporate Affairs (MCA) has transitioned various forms from V2 to V3, introducing significant enhancements to streamline corporate filings. Key amendments include the auto-prefill of previous year’s data in forms like AOC-4, with conditional STP (Straight Through Processing) for most. Many previously attached documents, such as the Board Report and Auditor’s Report, are now web-based linked forms, requiring specific disclosures like those related to the Sexual Harassment Act and Maternity Benefit Act.
The updated forms, including MGT-7/7A, now support revisions, require a photograph of the registered office, and mandate shareholder lists with gender and category bifurcation. Forms like AOC-1 and AOC-2 have become mandatory linked web-based forms, requiring professional certification or SRN quotation where applicable. Financial figures in new annual filing forms must be in absolute rupees. Enhanced checks for DIN/PAN validation, auditor appointment caps, and the capture of GNL-1 SRNs for AGM extensions are also integrated. The transition aims to improve data accuracy, efficiency, and compliance for corporate entities.
| S. No. | Form | Topic | V2 Format | V3 Format / Key Enhancements | Processing Type | Filing Mode |
|---|---|---|---|---|---|---|
| 1 | AOC-4 | Filing of Financial Statement | AGM extension date mentioned manually. Director only could sign. No auto-prefill of previous year data. CSR, AOC-1, AOC-2, Board Report, Auditor’s Report attached as PDFs. | Auto-prefill previous year data (editable with reason); SBN & MSME dues disclosure; IRP/RP/ Liquidator can sign; CSR moved to CSR-2; Board/Auditor reports filed as linked forms; Secretarial Audit table added; GNL-1 SRN captured; Security deposits fields removed; Equity/Preference bifurcation required if raised; Cost records compliance disclosures added | Conditional STP (Non-STP for u/s 130/131 or capital reduction) | Online / Offline |
| 2 | AOC-4 CFS | Consolidated Financial Statement | Filed manually with the
attachment of auditor’s report. No Secretarial Audit table. Share capital raised shown. |
Linked with AOC-4; Auditor/Secretarial Audit moved to separate forms; share capital section removed; standalone & consolidated auditor extracts filed separately; offline/online supported | Conditional STP (same exceptions as AOC-4) | Online / Offline |
| 3 | AOC-1 | Statement on Subsidiaries/JVs | Attached manually with Board Report | Now a web-based linked form; certification by practicing professional mandatory; file only if subsidiary/JV exists; mandatory linked if AOC-4 filed | Linked | Online / Offline |
| 4 | AOC-2 | Disclosure of Related Party Transactions | Manual attachment with Board Report | Now web-based linked form; MGT-14 SRN to be quoted if applicable; CIN/ LLPIN/passport of related parties mandatory | Linked | Online / Offline |
| 5 | AOC-4 XBRL | Filing Financials in XBRL Format | Only XBRL utility, no signed statements (PDFs) | Signed financials (PDF) to be attached. CSR applicability enabled. Linked CSR-2 if applicable. Form now Web-based.
STP mode with checks for capital changes |
Conditional STP | Web-based |
| 6 | MGT-7 / 7A | Annual Return | No revision option; Gender-wise shareholder info not required; photograph of office not required; MGT-8 as attachment | Revised filing enabled; office photo mandatory; shareholder list in Excel with gender/ category bifurcation; MGT-8 merged into form; Rule 9(4) declaration integrated; SRN of GNL-1 & revised financials required; Latitude/ Longitude fields added; Share transfer via Excel | STP | Online / Offline |
| 7 | MGT-15 | AGM Report | Only AGM date required; any officer could sign | Must include financial year; CS signature mandatory; allowed for companies under CIRP/Liquidation | STP | Web-based |
| 8 | GNL-1 | Application to ROC | Basic details filing only | DIN/PAN required; AGM extension fields (original & extended dates); compounding fields added | Non-STP | Web-based |
| 9 | ADT-1 | Auditor Appointment | No CG/ NCLT option, No INC-28 SRN for Tribunal orders; merged firm/ individual field, Audit Committee mention not required | Appointment by CG and C&AG option added. Audit committee recommendation must be disclosed. SRN of INC-28 if Tribunal appointed.
Max. 20-audit cap validated Separate fields for firm & auditor. |
STP | Web-based |
| 10 | ADT-2 | Removal of Auditor | Manual form | Web-based, FRN and membership number separated | STP | Web-based |
| 11 | ADT-3 | Auditor Resignation | Only resignation reason required | Additional facts to be mentioned. SRN of ADT-1 required.
Separate fields for firm and auditor |
STP | Web-based |
| 12 | ADT-4 | Reporting to CG | Manual form | Now web-based
New e-form introduced |
Non-STP | Web-based |
| 13 | CRA-2 | Cost Auditor Appointment | No consent or demerger info required,
No option for new product/ service |
Consent checkbox;
Now includes option for new product/ service. CIN of amalgamated entity can be mentioned. Max 20 companies check for auditor. Auditor’s contact and board meeting date added. |
STP | Web-based |
| 14 | CRA-4 | Cost Audit Report | No AGM extension field -AGM extension not captured | GNL-1 SRN and AGM date required. Auditor’s mobile number and board meeting date added. | STP | Web-based |
| 15 | CSR-1 | CSR Entity Registration | Section 8 company not separately mentioned – No distinct tag for Sec 8 Co. | Section 8 Company option added;
Added in “type of entity”. Web-based. |
STP | Web-based |
| 16 | CSR-2 | CSR Reporting | Due date 31 March 2025 | FY 23-24 due date extended to 30 June 2025; from FY 24-25, linked with AOC-4; offline and online modes. | STP /Linked (V3) | Web-based |
| 17 | INC-22A | ACTIVE | V2 based, Manual tagging | Web-based. | STP | Web-based |
Attachment Enhancements:
- MGT-7: Shareholder/debenture list to be attached in Excel (up to 300 MB split across 15 files) Not part of PDF.
- 2 MB per attachment limit removed for AOC-4, AOC-4 CFS, XBRL, NBFC. (Total size limit remains 10 MB)
- All Other Forms: Standard 2 MB per attachment and 10 MB total remains unchanged
Board’s Report – New Mandates and Disclosures (as per Rule 8):
- Must now be filed as a linked web-form extract
- Mandatory new disclosures:
- Sexual Harassment Act: complaints received, disposed, pending >90 days
- Maternity Benefit Act: compliance statement
- Political Contributions under Sec 182(3)
- Auditor confirmation on specified notes
Key Filing Notes:
- Linked forms must be filed together.
- Previous year data pre-filled; changes need justification.
- Form extract fields (Board/Auditor/CSR) replaced earlier attachments.
- Offline Excel-based templates introduced for AOC-4, MGT-7 and others.
- Mandatory DIN/PAN check for ROC applications.
- Photo of registered office and gender-based shareholding added for compliance.
- Figures in New annual filing forms to be provided in absolute figures in Rupees instead of Round off figures.
Actionable:
- Track GNL-1 SRNs and AGM extensions (if any) carefully.
- File linked forms (AOC-1, AOC-2, Board/Auditor Extracts) with parent forms
- Upload clear photo of registered office showing company name
- Coordinate across teams for timely finalisation of linked extracts.
- Maintain updated templates, formats, and Excel files. (Use Excel templates for bulk data (MGT-7, AOC-4) )
- Validate all DIN/PAN, related party identifier.
- Ensure auditor/cost auditor appointments do not exceed statutory cap
- File all required linked forms simultaneously to avoid STP failure.
