New MCA V3 Filing Rules: AOC-4 Submissions Now Require Mandatory Linked Forms
From July 14, 2025, companies filing AOC-4 on the MCA V3 portal must submit mandatory linked documents and additional forms, if applicable
The Ministry of Corporate Affairs (MCA) has released a new update that companies and professionals must take note of. From 12:00 a.m. on July 14, 2025, all companies filing Form No. AOC-4, AOC-4 NBFC (Ind AS), or AOC-4 XBRL on the MCA V3 portal will need to follow new filing rules. These changes include attaching linked forms and reports along with the main filing.
What’s Changing?
When a company files Form AOC-4 or AOC-4 NBFC (Ind AS) (used for submitting financial statements), it will now be mandatory to attach the following documents:
- Extract of the Board’s Report: This is a part of the directors’ report, giving a summary of the company's financial performance and decisions.
- Extract of the Auditor’s Report (Standalone): This includes the auditor’s opinion on the company’s standalone financialstatements.
Additional Forms That May Be Required
Depending on the company’s specific situation, some additional forms may also need to be filed along with the main AOC-4 form. These include:
- Form AOC-1 - If the company has investments in subsidiaries, joint ventures, or associates.
- Form AOC-2 - If there are related party transactions
- Form CSR-2 - If the company is required to follow Corporate Social Responsibility (CSR) rules.
- Form AOC-4 CFS / AOC-4 CFS NBFC (Ind AS) - If the company prepares consolidated financial statements.
- Extract of the Auditor’s Report (Consolidated) - If consolidated financial statements are audited separately.
These forms must be filed even if they are for past financial years, not just the current one.
Special Instructions for Some Filings
If a company wants to file AOC-4 CFS or the Consolidated Auditor’s Report on its own (independently), it can only do so if the original AOC-4 form was filed using the older MCA V2 portal. If the filing is being done fully on the new MCA V3 portal, these documents must be submitted as linked forms, not separately.
AOC-4 XBRL Filings
For companies required to file AOC-4 XBRL (the version used by larger companies or those under specific rules), the CSR-2 form must also be filed, if applicable. This rule applies for financial years starting from 2024–25.
Before you begin filing any of these forms on or after July 14, 2025, make sure to:
- Collect and prepare all required documents and attachments.
- Check which linked forms are applicable to your company.
- Understand that missing any required forms could lead to rejection or delay in the filing.
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