ROC Annual Filing: Know the Major Changes in Form AOC-4, MGT-7

ROC Annual Filing: Know the Major Changes in Form AOC-4, MGT-7

As you know that the Ministry of Corporate Affairs (MCA) will soon launch the Final set of 38 Company Forms with effect from July 14, 2025.

Also Read
MCA to launch final set of 38 Company Forms on V3: Know More

Here are the Major changes in MCA Forms AOC-4, MGT-7/7A, ADT-1 and other Forms:

Form AOC-4

Extract of auditors report and board’s report is coming as a new web form
AOC-1, AOC-2 forms shall be added as a new web form to AOC-4
AOC-4 has an offline mode apart from normal online mode
Boards report and auditors shall be a linked filing for AOC-4
Corporate social responsibility (CSR) section removed from AOC-4
No more separate Consolidated Financial Statement (CFS) forms. AOC-4 CFS is now linked with AOC-4
AOC-4 is enabled for companies under CIRP / liquidation
Previous year data shall be prefilled but editable in AOC-4 (with reason for change)
Offline functionality – Excel can be downloaded, data filled and uploaded
AOC-4 CFS in V3 can be independently filed for (AOC-4 filed in V2)
If AOC-4 CFS is filed independently, AR (Audit Report) and DR (Director Report) shall be linked
AOC-1 shall be available only when associate / subsidiary is enabled
AOC-2 shall be available only when Related Party Transaction (RPT) transactions is enabled
CSR-2 has no independent offline modes, only online mode
AOC-4 NBFC same as AOC-4 (and respectively for CFS)
AOC-4 XBRL shall now require signed financials with XML
Existing XBRL taxonomies shall continue

Form MGT-7/ MGT-7A

No linked filings in MGT-7 and MGT-7A
Shareholders / debenture holders list now in excel
Board meetings / shareholders meetings / committee meetings now in excel
Designated person table for BO provisions now added
Name & address of company as on year end date added
Interior and exterior photos of company to be filed with MGT-7 and MGT-7A
MGT-8 attachment got removed and merged with the form
MGT-7 and MGT-7A enabled for companies under CIRP / liquidation
Attachment size for shareholders list is 300 MB (15 files x 20 MB each) only for MGT-7 not MGT-7A
Shareholders list shall not be visible in generated PDF of MGT-7 / MGT-7A (like PAS-3)

Overall file size increased

AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC, AOC-4 NBFC CFS have no more 2 MB size limit. Overall file size is 10 MB from 8 MB

Auditor Related Forms

ADT-1 only online mode, no offline mode
Separate fields for firm registration no. for firms and membership number for auditor signing balance sheet added in ADT-1
Audit committee recommendations added to ADT-1
Nature of intimation of appointment added for ADT-1
Separate fields for firm registration no. for firms and membership number for auditor signing balance sheet added in ADT-2
ADT-4 new form added and is online mode, no offline mode

Other Forms

CRA-2 is online mode, not offline mode.
Nature of intimation of appointment added for CRA-2
Separate sections for demerger and mergers in CRA-2
CRA-4 is XBRL form. New fields added for GNL-1 SRN
CRL-1 is online mode, not offline mode
CRL-1 subsidiary details FO service got removed and details shall be taken in the form itself
MGT-15 new field on financial year to which AGM relates is added
MGT-15 shall now be signed by CS (KMP) too
MGT-15 enabled for CIRP / liquidation companies too as for Annual filing forms
GNL-1 remains non-STP form
GNL-1 new filed for DIN or PAN got added in other applicant details section
GNL-1 period of default got added for compounding of offence
GNL-1 due date of AGM date and date till which extension sought added for AGM compounding
CSR-1 vibes changed (looks of the form). Won’t feel sad anymore
CSR-1 area, locality fields added
CSR-1 Part 1 section 8 company (normal company to Sec. 8 co.) field added
INC-22A nothing substantial changes
Complaint Form (ICP and SCP) is non-STP. Both merged into single form