{"id":29613,"date":"2025-08-04T11:46:49","date_gmt":"2025-08-04T06:16:49","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29613"},"modified":"2025-10-22T17:59:39","modified_gmt":"2025-10-22T12:29:39","slug":"important-mca-compliance-update-for-fy-2024-25-filing","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/","title":{"rendered":"Important MCA Compliance Update for FY 2024-25 Filing"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e859229c931\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e859229c931\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#Important_MCA_Ministry_of_Corporate_Affairs_update_regarding_the_filing_of_Form_No_AOC-4_on_the_MCA_V3_Portal\" title=\"Important MCA (Ministry of Corporate Affairs) update regarding the filing of Form No. AOC-4 on the MCA V3 Portal.\">Important MCA (Ministry of Corporate Affairs) update regarding the filing of Form No. AOC-4 on the MCA V3 Portal.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#New_Filing_Requirements_for_AOC-4_MGT-7_and_MGT-7A_Effective_July_14_2025\" title=\"New Filing Requirements for AOC-4, MGT-7, and MGT-7A (Effective July 14, 2025):\">New Filing Requirements for AOC-4, MGT-7, and MGT-7A (Effective July 14, 2025):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#Mandatory_Annexures_Forms_must_include\" title=\"Mandatory Annexures: Forms must include:\">Mandatory Annexures: Forms must include:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#Mandatory_Linked_Forms\" title=\"Mandatory Linked Forms:\">Mandatory Linked Forms:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#Purpose_Behind_the_Update\" title=\"Purpose Behind the Update:\">Purpose Behind the Update:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#Compliance_Checklist_for_Companies\" title=\"Compliance Checklist for Companies:\">Compliance Checklist for Companies:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/important-mca-compliance-update-for-fy-2024-25-filing\/#MCA_Relaxation_on_Annual_Filings_for_FY_2024%E2%80%9325\" title=\"MCA Relaxation on Annual Filings for FY 2024\u201325\">MCA Relaxation on Annual Filings for FY 2024\u201325<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29601\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/MCA.-.png\" alt=\"MCA.\" width=\"1536\" height=\"539\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/MCA.-.png 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/MCA.--300x105.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/MCA.--1024x359.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/MCA.--768x270.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/08\/MCA.--800x281.png 800w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Important_MCA_Ministry_of_Corporate_Affairs_update_regarding_the_filing_of_Form_No_AOC-4_on_the_MCA_V3_Portal\"><\/span><span style=\"color: #000080;\">Important MCA (Ministry of Corporate Affairs) update regarding the filing of Form No. AOC-4 on the MCA V3 Portal.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"371\" data-end=\"728\">The Ministry of Corporate Affairs (MCA) has announced a major revision in the filing process for Form AOC-4 (including XBRL), MGT-7, and MGT-7A applicable for financial years beginning on or after April 1, 2024. These changes, now active on the MCA V3 Portal, aim to enhance transparency, verify authenticity, and reduce shell company risks. Companies filing AOC-4 XBRL are also required to file CSR-2 (if applicable) from FY 2024-25 onwards.\u00a0 Here&#8217;s a summary of the key points:<\/p>\n<p><span style=\"color: #000080;\"><strong data-start=\"770\" data-end=\"827\">For Companies Filing AOC-4 XBRL (FY 2024-25 Onwards):<\/strong><\/span><\/p>\n<div class=\"flex basis-auto flex-col -mb-(--composer-overlap-px) [--composer-overlap-px:55px] grow overflow-hidden\">\n<div class=\"relative h-full\">\n<div class=\"flex h-full flex-col overflow-y-auto [scrollbar-gutter:stable_both-edges] @[84rem]\/thread:pt-(--header-height)\">\n<div class=\"@thread-xl\/thread:pt-header-height flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"4a6ce45a-9c0a-4344-8f75-3341384f759e\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<ul data-start=\"828\" data-end=\"1092\">\n<li data-start=\"828\" data-end=\"907\">\n<p data-start=\"830\" data-end=\"907\">Only Form CSR-2 (if applicable) is required to be filed as a linked form.<\/p>\n<\/li>\n<li data-start=\"908\" data-end=\"1092\">\n<p data-start=\"910\" data-end=\"953\">No requirement to attach the following:<\/p>\n<ul data-start=\"956\" data-end=\"1092\">\n<li data-start=\"956\" data-end=\"985\">\n<p data-start=\"958\" data-end=\"985\">Extract of Board\u2019s Report<\/p>\n<\/li>\n<li data-start=\"988\" data-end=\"1030\">\n<p data-start=\"990\" data-end=\"1030\">The Extract of Auditor\u2019s Report (Standalone)<\/p>\n<\/li>\n<li data-start=\"1033\" data-end=\"1092\">\n<p data-start=\"1035\" data-end=\"1092\">AOC-1 \/ AOC-2 \/ AOC-4 CFS \/ Auditor\u2019s Consolidated Report<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote data-start=\"1094\" data-end=\"1147\">\n<p data-start=\"1096\" data-end=\"1147\"><em data-start=\"1099\" data-end=\"1147\">Applicable only for filings via MCA V3 portal.<\/em><\/p>\n<\/blockquote>\n<h3 data-start=\"1154\" data-end=\"1246\"><span class=\"ez-toc-section\" id=\"New_Filing_Requirements_for_AOC-4_MGT-7_and_MGT-7A_Effective_July_14_2025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1163\" data-end=\"1246\">New Filing Requirements for AOC-4, MGT-7, and MGT-7A (Effective July 14, 2025):<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1248\" data-end=\"1295\">Photographic Proof of Registered Office: Companies must submit three types of photos:<\/p>\n<ul data-start=\"1296\" data-end=\"1583\">\n<li data-start=\"1296\" data-end=\"1583\">\n<ul data-start=\"1349\" data-end=\"1583\">\n<li data-start=\"1349\" data-end=\"1403\">\n<p data-start=\"1351\" data-end=\"1403\">Exterior View with visible building\/society name<\/p>\n<\/li>\n<li data-start=\"1406\" data-end=\"1466\">\n<p data-start=\"1408\" data-end=\"1466\">Interior Office View showing at least one director<\/p>\n<\/li>\n<li data-start=\"1469\" data-end=\"1583\">\n<p data-start=\"1471\" data-end=\"1503\">Display Board Photo showing:<\/p>\n<ul data-start=\"1508\" data-end=\"1583\">\n<li data-start=\"1508\" data-end=\"1522\">\n<p data-start=\"1510\" data-end=\"1522\">Company Name<\/p>\n<\/li>\n<li data-start=\"1527\" data-end=\"1532\">\n<p data-start=\"1529\" data-end=\"1532\">CIN<\/p>\n<\/li>\n<li data-start=\"1537\" data-end=\"1554\">\n<p data-start=\"1539\" data-end=\"1554\">Contact Details<\/p>\n<\/li>\n<li data-start=\"1559\" data-end=\"1583\">\n<p data-start=\"1561\" data-end=\"1583\">Website (if available)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"1585\" data-end=\"1660\">Display Board Requirements (as per Section 12, Companies Act, 2013): Information must be displayed in English and local\/regional language (e.g., Hindi, Gujarati, etc.)<\/p>\n<p data-start=\"1771\" data-end=\"1802\">Director Identification: The director present in the photograph must digitally sign the forms using their valid DSC mapped in the MCA database.<\/p>\n<h3 data-start=\"1933\" data-end=\"1960\"><span class=\"ez-toc-section\" id=\"Mandatory_Annexures_Forms_must_include\"><\/span><span style=\"color: #000080;\"><strong>Mandatory Annexures: Forms must include:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1961\" data-end=\"2152\">\n<li data-start=\"1961\" data-end=\"2152\">\n<ul data-start=\"1985\" data-end=\"2152\">\n<li data-start=\"1985\" data-end=\"2030\">\n<p data-start=\"1987\" data-end=\"2030\">Extracts of Board Report &amp; Auditor\u2019s Report<\/p>\n<\/li>\n<li data-start=\"2033\" data-end=\"2056\">\n<p data-start=\"2035\" data-end=\"2056\">Shareholding patterns<\/p>\n<\/li>\n<li data-start=\"2059\" data-end=\"2096\">\n<p data-start=\"2061\" data-end=\"2096\">MGT-7\/MGT-7A linked Excel templates<\/p>\n<\/li>\n<li data-start=\"2099\" data-end=\"2152\">\n<p data-start=\"2101\" data-end=\"2152\">Details of meetings and resolutions (as applicable)<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mandatory_Linked_Forms\"><\/span><span style=\"color: #000080;\"><strong>Mandatory Linked Forms:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>All companies filing Form AOC-4 or AOC-4 NBFC (Ind AS) must now submit the following:<br \/>\nExtract of Board\u2019s Report<br \/>\nExtract of Auditor\u2019s Report (Standalone)<\/p>\n<p>Additional Linked Forms (wherever applicable):<br \/>\nForm AOC-1<br \/>\nMCA Form AOC-2<br \/>\nForm CSR-2<br \/>\nMCA Form AOC-4 CFS \/ AOC-4 CFS NBFC (Ind AS)<br \/>\nExtract of Auditor\u2019s Report (Consolidated)<\/p>\n<h3 data-start=\"2159\" data-end=\"2196\"><span class=\"ez-toc-section\" id=\"Purpose_Behind_the_Update\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2166\" data-end=\"2196\">Purpose Behind the Update:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"2197\" data-end=\"2360\">\n<li data-start=\"2197\" data-end=\"2244\">\n<p data-start=\"2199\" data-end=\"2244\">Ensure registered office address authenticity<\/p>\n<\/li>\n<li data-start=\"2245\" data-end=\"2287\">\n<p data-start=\"2247\" data-end=\"2287\">Prevent shell\/fake company registrations<\/p>\n<\/li>\n<li data-start=\"2288\" data-end=\"2322\">\n<p data-start=\"2290\" data-end=\"2322\">Increase director accountability<\/p>\n<\/li>\n<li data-start=\"2323\" data-end=\"2360\">\n<p data-start=\"2325\" data-end=\"2360\">Promote transparency in ROC filings<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2367\" data-end=\"2413\"><span class=\"ez-toc-section\" id=\"Compliance_Checklist_for_Companies\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2374\" data-end=\"2413\">Compliance Checklist for Companies:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2414\" data-end=\"2743\">\u2705 Prepare clear photographs of the registered office<br data-start=\"2466\" data-end=\"2469\" \/>\u2705 Ensure the director is present and identifiable in at least one photo<br data-start=\"2540\" data-end=\"2543\" \/>\u2705 Validate and map the director\u2019s DSC on MCA<br data-start=\"2587\" data-end=\"2590\" \/>\u2705 Update office signage as per legal requirements<br data-start=\"2639\" data-end=\"2642\" \/>\u2705 Match office address with MCA records<br data-start=\"2681\" data-end=\"2684\" \/>\u2705 Prepare all annexures in prescribed formats (Excel\/PDF)<\/p>\n<\/div>\n<p data-start=\"2414\" data-end=\"2743\">Forms AOC-4 CFS \/ AOC-4 CFS NBFC (Ind AS) and Extract of Auditor\u2019s Report (Consolidated) can only be filed independently if the original AOC-4 was filed in MCA V2.<\/p>\n<p data-start=\"2414\" data-end=\"2743\">Important Notes: No GPS metadata requirement has been officially notified.\u00a0Non-compliance may lead to rejection, penalties, or delays in filings. &amp;\u00a0Start preparations early to meet filing deadlines without hassle.<\/p>\n<h3 data-start=\"162\" data-end=\"220\"><span class=\"ez-toc-section\" id=\"MCA_Relaxation_on_Annual_Filings_for_FY_2024%E2%80%9325\"><\/span><span style=\"color: #000080;\"><strong data-start=\"169\" data-end=\"220\">MCA Relaxation on Annual Filings for FY 2024\u201325<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"222\" data-end=\"488\">The Ministry of Corporate Affairs (MCA) has announced that companies can file their financial statements and annual returns for FY 2024\u201325 using the newly revised e-forms deployed on the MCA-21 Version 3 portal without payment of additional fees. Key Highlights of MCA Relaxation on Annual Filings for FY 2024\u201325:<\/li>\n<li data-start=\"222\" data-end=\"488\">In view of the deployment of revised e-forms and to allow companies adequate time to familiarise themselves with the new filing process, the MCA has extended the due date for annual filings till December 31, 2025. This relaxation is applicable to the following revised e-forms MGT-7 (Annual Return for companies other than small companies), MGT-7A (Annual Return for small companies and OPCs),\u00a0AOC-4 (Filing of financial statements),\u00a0AOC-4 CFS (Consolidated Financial Statements),\u00a0AOC-4 NBFC (Ind AS),\u00a0AOC-4 CFS NBFC (Ind AS),\u00a0AOC-4 (XBRL)<\/li>\n<li data-start=\"1143\" data-end=\"1280\">Extended Due Date: Annual filings for FY 2024\u201325 can be completed up to December 31, 2025, without any additional fees.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Important MCA (Ministry of Corporate Affairs) update regarding the filing of Form No. AOC-4 on the MCA V3 Portal. The Ministry of Corporate Affairs (MCA) has announced a major revision in the filing process for Form AOC-4 (including XBRL), MGT-7, and MGT-7A applicable for financial years beginning on or after April 1, 2024. These changes, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10008],"tags":[10263],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29613"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=29613"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29613\/revisions"}],"predecessor-version":[{"id":29616,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29613\/revisions\/29616"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=29613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=29613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=29613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}