As we step into the annual compliance season for FY 2024–25, every company registered under the Companies Act, 2013 must gear up for their ROC (Registrar of Companies) annual filings. The Ministry of Corporate Affairs (MCA), through its MCA V3 portal, has rolled out several new changes in forms, disclosures, and filing procedures that significantly impact directors, company secretaries, compliance officers, and auditors.
The shift from MCA V2 to MCA V3 signals a move towards greater transparency, real-time validations, structured data, and increased accountability. Companies must prepare in advance to avoid last-minute issues and hefty penalties.
This guide provides a detailed breakdown of the latest updates, key due dates, form-wise changes, and compliance calendar for FY 2024–25.
Holding of Annual General Meeting (AGM)
- Due Date:
- 30th September 2025 (for companies following April–March FY).
- Agenda:
- Adoption of financial statements
- Approval of Board’s Report
- Appointment/Reappointment of statutory auditors
- Declaration/approval of dividends (if any)
- Exemption:
- One Person Companies (OPCs) and Small Companies are not required to hold an AGM.
Filing of Financial Statements – Form AOC-4
- Due Date:
- Within 30 days of AGM → 29th October 2025 (if AGM held on 30th Sept).
New Changes in AOC-4 (MCA V3 – 2025)
- Disclosures Required:
- POSH complaints (pending >90 days)
- Compliance with the Maternity Benefit Act
- Gender-wise employee count
- Photographs Upload:
- Registered office photos (inside & outside with company name board, director present inside photo).
- Format: Filing in XBRL + PDF.
- Linked Annexures:
- AOC-1 (subsidiary/associate) – linked form
- AOC-2 (related party transactions) – linked annexure
- CSR-2 (CSR reporting) – now linked to AOC-4
- Validation:
- Real-time web-based validations, auto-prefill from previous years, stricter checks.
Filing of Annual Return – Form MGT-7 / MGT-7A
- Due Date:
- Within 60 days of AGM → 29th November 2025 (if AGM held on 30th Sept).
New Changes in MGT-7 / MGT-7A (MCA V3 – 2025)
- Shareholding Pattern:
- Detailed break-up: Promoter vs Non-Promoter, Resident vs Non-Resident, Gender-wise classification.
- Board/Committee Meetings:
- Dates, quorum, attendance summary (not just count).
- Directors/KMP:
- Gender, nationality, tenure, ID proof number.
- Shareholders’ Details:
- Excel-linked sheet upload (instead of just PDF).
- Certification:
- Practising CS certification continues, now covering new disclosures (POSH, maternity, gender data).
- Validation:
- Real-time DIN/PAN checks with MCA database.
AOC-4 (Old vs New)
| Aspect | Old (MCA V2) | New (MCA V3 – 2025) |
| Mode of Filing | Offline PDF-based e-form | Web-based + Excel utility |
| Attachments | FS, Board Report, Auditor’s Report | Mandatory linked annexures (AOC-1, AOC-2, CSR-2), photos |
| Subsidiary/Associate Disclosure | AOC-1 as attachment | AOC-1 as linked form |
| RPT Disclosure | AOC-2 as attachment | AOC-2 as linked annexure |
| CSR Reporting | CSR-2 filed separately | CSR-2 integrated with AOC-4 |
| Board Report | General disclosures | Additional: POSH, maternity, gender data |
| Validation | Limited checks | Real-time validations, stricter checks |
| Office Verification | Not required | Mandatory photos |
| Signatory | Director/CS/CFO | Same, plus IRP/Liquidator in CIRP cases |
MGT-7 / MGT-7A (Old vs New)
| Aspect | Old (MCA V2) | New (MCA V3 – 2025) |
| Mode of Filing | Offline PDF form | Fully web-based form |
| Applicability | MGT-7 for all, MGT-7A for small cos/OPC | Continues, but more structured |
| Shareholding Pattern | Broad classification | Detailed (promoter/non-promoter, gender, resident) |
| Board/Committee Meetings | Only count of meetings | Dates, quorum, attendance |
| Directors/KMP | Names, DIN, designation | With gender, nationality, tenure, ID |
| Certification | PCS for some cos. | PCS continues, covers new disclosures |
| Attachments | Shareholder list, MGT-8 | Excel-linked sheet for shareholder details |
| Validation | Limited checks | Auto-prefill, DIN/PAN checks |
Important MCA Forms & Due Dates for FY 2024–25
| Form | Purpose | Due Date |
| DIR-3 KYC / DIR-3 KYC-WEB | KYC of all directors | 30th September 2025 |
| ADT-1 | Auditor appointment/reappointment | Within 15 days of AGM → 15th October 2025 (if AGM held on 30th Sept) |
| MGT-14 | Filing of Board/Shareholder resolutions (where applicable) | Within 30 days of resolution |
| CRA-4 | Cost audit report (if applicable) | Within 30 days of Board meeting for approval |
| AOC-4 (XBRL) | Filing of financial statements (XBRL applicable cos.) | 29th October 2025 |
| MGT-7 / MGT-7A | Annual Return | 29th November 2025 |
| CSR-2 | CSR reporting (if applicable) | Along with AOC-4 filing |
| DPT-3 | Return of deposits (loans/advances covered) | 30th June 2025 |
| MSME-1 | Half-yearly return for outstanding dues to MSMEs | 30th April 2025 & 31st October 2025 |
| PAS-6 | Half-yearly reconciliation of share capital (for unlisted public cos.) | 30th May 2025 & 29th November 2025 |
Key Takeaways
- Heavier filing → AOC-4 now has annexures, photos, CSR integration.
- Structured reporting → MGT-7/7A needs detailed shareholder, board & gender data.
- Digital-first → Web-based MCA V3, auto-validation, prefilled data.
- Action for Companies: Collect documents early, coordinate with auditors/CS, avoid last-minute penalties.