In respect to recent Forms to be introduced from 14 July 2025 by MCA
– Extract of audit report and boards 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
– CSR section removed from AOC-4
– No more separate CFS forms. AOC-4 CFS is now linked with AOC-4
– AOC-4 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 and DR shall be linked
– AOC-1 shall be available only when associate / subsidiary is enabled
– AOC-2 shall be available only when RPT transactions is enabled
– CSR-2 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
– 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)
– 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
– 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
– 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
Disclaimer: As per sources. Forms to be released