Shikha G & Associates (a Peer Reviewed Firm)

slide1. Shikha G & Associates
(a Peer Reviewed Firm)
Practicing Company Secretaries
Diamond Heritage
6th Floor, Unit: 603
16, Strand Road
Kolkata: 700 001
(+91) 78900 10012
shikhagupta.cs@gmail.com
11.10.2025 Understanding V3 Filing System<br>
slide2. Disclaimer: The entire contents of this document have been prepared based on relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, we assume no responsibility, therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not professional advice and is subject to change without notice. We assume no responsibility for the consequences of the use of such information.
 
IN NO EVENT SHALL WE SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION<br>
slide3. How to change Companies email ID? Log in to the MCA V3 portal: 
Use the designated business user credentials for the company or LLP.
Navigate to Profile Update: 
Locate and click on the "Profile Update" section, typically found in the top right corner of the portal under "Hello, Username".
Enter the New Email ID:
Input the new email address you want to associate with the company.
Authenticate the change via OTP verification:
The change will be authenticated by the director(s) using an OTP sent to their registered mobile number and email ID for verification on the MCA portal.
Save or Update: 
Save or update the changes to reflect the new email ID in the company's master data.<br>
slide4. How to change Companies email ID? Important Notes:

Business User ID: 
Ensure you are logged in with the correct business user ID associated with the company or LLP. 

MCA Master Data: 
The email ID change will update the company's information in the MCA master data. 

LLP: 
The same process applies for changing the email ID of an LLP.<br>
slide5. AOC-4 and Related Forms Extracts of the Audit Report and Board’s Report will now be captured via a new web-based form.
AOC-1 and AOC-2 shall be integrated as web-based forms within AOC-4.
AOC-4 will now offer both online and offline filing modes. Offline filing enables Excel download, data entry, and re-upload.
Board’s Report and Auditor’s Report will now be filed as linked filings with AOC-4.
The CSR section has been removed from AOC-4.
There will be no separate form for Consolidated Financial Statements (CFS); AOC-4 CFS will now be linked with AOC-4.
AOC-4 is now enabled for companies under CIRP or liquidation.
Prefill of previous year’s data is enabled in AOC-4, with the option to edit upon providing a valid reason.<br>
slide6. AOC-4 and Related Forms AOC-4 CFS in V3 can be independently filed even if AOC-4 was filed in V2. AR and DR filings shall be linked accordingly.
Conditional availability: AOC-1 is available only when an associate or subsidiary is selected; AOC-2 becomes visible when RPT transactions are reported.
AOC-4 for NBFCs remains the same as regular AOC-4; likewise, AOC-4 NBFC CFS aligns with AOC-4 CFS.
AOC-4 XBRL will now require signed financials to be submitted along with the XML.
Existing XBRL taxonomies will continue to be applicable.
Enhanced size limits: total file upload size increased to 10 MB (from 8 MB), and the 2 MB per file restriction has been removed.<br>
slide7. Forms MGT-7 AND MGT-7A Now web-based
Required details include:
Detailed summary of debentures issued by the company (Indebtedness Disclosure)
Latitude and longitude of registered office (as on filing and year-end)
Photograph of building with visible nameboard
Gender-wise, body-type-wise, and FII-related shareholding breakdowns
Meeting dates (Board, Committee, Members) submitted in Excel template
Shareholder and debenture holder lists in prescribed Excel format<br>
slide8. Forms MGT-7 AND MGT-7A No linked filings are required.
A Designated Person Table for Beneficial Ownership (BO) provisions has been added.
Name and address of the company as on the year-end date must now be disclosed.
Photographs of the company (interior and exterior) must be uploaded.
MGT-8 is no longer a separate attachment; it is now incorporated within the main form.
MGT-7 and MGT-7A are now also enabled for companies under CIRP or liquidation.
Shareholders’ list attachments are limited to 15 files of 20 MB each (300 MB total) – applicable only for MGT-7.
Shareholders’ details will not be visible in the generated PDF, similar to PAS-3.<br>
slide9. Key aspects of Designated Person Compliance Designation: The company must designate a person, typically a company secretary, key managerial personnel (KMP), or any director if no CS or KMP exists. 
Responsibilities: The designated person is responsible for:
Furnishing information to the Registrar or other authorized officer about beneficial ownership. 
Cooperating with the Registrar or other authorized officer in inquiries related to beneficial interest in shares. 
Monitoring the beneficial ownership status of shareholders and ensuring timely declarations. 
Notification to ROC: The company must inform the Registrar of Companies about the designated person in its annual return. 
Change of Designated Person: Any changes to the designated person must also be notified to the ROC. 
Consequences of Failure: Failure to comply with these requirements can lead to penalties and fines.<br>
slide10. NBFCs will use the same AOC-4
MCA has introduced specific filing forms for Non-Banking Financial Companies (NBFCs) complying with Indian Accounting Standards (Ind AS)—namely, AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS).
These forms mirror the structure and content of the standard AOC-4 and AOC-4 CFS used by other companies, ensuring consistency in reporting across sectors.
Enabled for CIRP & Liquidation Cases :
Forms now usable by companies undergoing insolvency or liquidation.
Extends compliance to entities under restructuring or winding up.
Ensure correct classification during form selection.
Companies undergoing the Corporate Insolvency Resolution Process (CIRP) or liquidation can now file AOC 4, MGT-7 and MGT-7A.
Earlier, such companies faced limitations in using standard ROC forms.
This change ensures continuity of reporting even when a company is under restructuring or winding up, maintaining legal documentation throughout the insolvency lifecycle.<br>
slide11. Designated Person Table for Beneficial Ownership New Addition: Specific table added to capture key persons under BO provisions.
Purpose: Enhances transparency and tracks true beneficiaries of the company.
A new table has been added to capture details of persons classified as beneficial owners under relevant laws.
This includes individuals who hold control through indirect means such as voting rights or agreements.
This table strengthens transparency by identifying stakeholders who influence decisions behind the scenes and aligns with anti-money laundering and corporate governance norms.

Example: Include directors, senior management, and major shareholders.<br>
slide12. Attachment Limits for Shareholders’ List MGT-7 Specific:
Limit of 15 files, each max 20 MB (total 300 MB).Why It's Important: Prevents form upload errors due to oversized data.
MGT-7 filings now limit shareholder list attachments to 15 files of 20 MB each—totalling 300 MB.
This ensures the portal handles large datasets efficiently and avoids upload failures.
Companies with extensive shareholding structures must carefully organize their data—either by trimming or splitting content intelligently while retaining completeness.<br>
slide13. Invisible Shareholder Details in PDF Change:
Details won’t appear in the auto-generated PDF
(similar to PAS-3).
Effect: Ensures privacy; data stored but not published.Similar to the PAS-3 form, MGT-7-generated PDFs will not display shareholder details publicly.
This protects sensitive information from being included in downloadable formats while ensuring it is still submitted internally to MCA.
It’s a privacy-first update that maintains regulatory compliance without exposing shareholder data unnecessarily.
Note: Regulatory bodies can still access the raw Excel uploads internally.<br>
slide14. ADT Series ADT-1 – Auditor Appointment:
Used to notify the Registrar of Companies (ROC) about the appointment of a statutory auditor after a company’s AGM.
Must be filed within 15 days of the meeting.
Now filed only online and includes auditor’s FRN and membership number.
Audit Committee Recommendations & Nature of Appointment:
New field records if the committee has approved the auditor’s appointment—adds a layer of governance.
Nature of Appointment: Specifies whether it's a:- New Engagement- Re-appointment- Intimation<br>
slide15. ADT-2 – Removal of Auditor:
Filed to obtain Central Government approval for removing an auditor before the expiry of their term.
Requires board resolution and special resolution at a general meeting.
Includes FRN and membership number for clarity.
ADT-3 – Auditor Resignation
Used by auditors to inform the ROC about their resignation from a company.
Includes reason for resignation and any observations.
ADT-4 – Intimation of Auditor’s Cessation or Special Circumstances:
Newly introduced form for specific disclosures such as auditor cessation or other events affecting their role.
Filed online only for procedural transparency. ADT Series<br>
slide16. Companies (Accounts) Second Amendment Rules, 2025These rules require companies to expand the scope of disclosures in their Directors’ Report specifically:
Sexual Harassment Reporting:
Number of complaints received
Number resolved
Number pending for more than 90 days
Maternity Benefit Compliance:
Declaration confirming compliance with the Maternity Benefit Act, 1961
Details on paid leave, medical bonus, nursing breaks, and crèche facilities, where applicable Detailed Breakdown of Key Amendments<br>
slide17. On 26th August, 2025, MCA issued Notification G.S.R. 579(E), introducing the Companies (Incorporation) Second Amendment Rules, 2025.

The Ministry has substituted Form RD-1 (used for approvals/reliefs from Regional Directors under the Companies Act, 2013).

Form RD-1 – Purpose:
Filed electronically for approvals like:
Change in financial year
Conversion of public to private company
Extension of AGM (in specific cases)
Condonation of delay in filings<br>
slide18. Changes in New RD-1:
Simplified, structured disclosures
Digital compliance features (auto-validation, linked forms, e-verification)
Additional attachments (board resolutions, declarations)
Standardized format for easier RD scrutiny

Effective Date:
Applicable from 15th September 2025.
Only the new RD-1 will be accepted; old form discontinued.<br>
slide21. THANK YOU<br>