Recent Changes in ROC Annual Filing Forms (Forms AOC 4, MGT 7, MGT 7A & ADT 1 & Procedures for FY 2024 -2025)
As we step into the annual compliance season, companies in India must gear up for ROC annual filings under the Companies Act, 2013. This year, the MCA (Ministry of Corporate Affairs) has introduced several changes in forms, disclosures, and filing procedures that every director, company secretary, and compliance officer should be aware of.
New Changes from the FY 2024-2025
- Mandatory disclosure of POSH complaints
- Maternity Benefit Act
- Compliance Gender-wise employee count
- Upload photos of registered office (inside + outside with company name board)
- Filing in XBRL + PDF formats
- Detailed shareholding pattern (promoter vs non-promoter, resident vs non-resident, gender-wise)
- Enhanced board & committee meeting disclosures (dates, quorum, attendance)
- Director/KMP details with gender, nationality, tenure and ID proof number
- Shareholder details to be submitted in Excel-linked sheet
- AOC-1 is a linked form within AOC-4 filing
- AOC-2 is a linked annexure in the web form
- CSR-2 is integrated / linked to AOC-4 filing
Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act,2013.
The Ministry of Corporate Affairs (MCA) issued General Circular No. 06/2025 on October 17, 2025, to provide relief from additional fees and extend the deadline for filing annual returns and financial statements under the Companies Act, 2013, for the financial year 2024–25. This extension was granted following the recent deployment of several revised e-forms (MGT-7, MGT-7A, AOC-4 series, etc.) on the MCA-21 Version 3 portal and considering the time companies need to adapt to the updated filing process. Companies and stakeholders may now complete their annual filings for FY 2024–25 up to December 31, 2025, without incurring additional fees. However, the circular does not extend the statutory deadline for holding Annual General Meetings (AGMs);
MCA is moving towards greater transparency and data accuracy by introducing structured disclosures, photo verification, and gender-based reporting. Companies should prepare well in advance to avoid last-minute penalties and ensure smooth filings.
