Annual filings are a critical compliance requirement for companies under the Companies Act, 2013. With the migration of the final 38 forms of V2 to MCA V3 Portal, companies must now complete annual filings through web-based forms (both online and offline), replacing the older MCA V2 PDF upload process.

This guide explains the forms applicable, filing modes, linked filings, and provides official FAQs (exact text from MCA FAQ document) for AOC-4, MGT-7, MGT-7A, CSR-2, and ADT-1.

Key Annual Filing Forms

Form AOC-4

  • Filing of financial statements and related documents with the Registrar.
  • It includes:
    • AOC-4 NBFC (Ind AS)
    • AOC-4 CFS (Consolidated Financial Statements)
    • AOC-4 NBFC CFS
    • AOC-4 XBRL (for specified companies)

Form MGT-7

  • Annual Return for companies other than OPCs and Small Companies.

Form MGT-7A

  • Abridged Annual Return for OPCs and Small Companies.

Form CSR-2

  • Reporting of Corporate Social Responsibility (CSR) expenditure.
  • Independent filing allowed till FY 2023-24.
  • From FY 2024-25 onwards, CSR-2 must be filed as a linked form with AOC-4 (and its variants).

Form ADT-1

Filing Modes on MCA V3

  • Online Filing – Directly fill and submit forms on MCA V3 portal.
  • Offline Utility – Download prefilled Excel, fill data offline, and re-upload.

Forms available for offline mode:

  • AOC-4
  • AOC-4 NBFC
  • AOC-4 CFS (if filed independently)
  • AOC-4 NBFC CFS (if filed independently)
  • MGT-7
  • MGT-7A

Parent form and all linked forms must be filed in the same mode (either online or offline).

# Official FAQs on Annual Filings (MCA V3)

Below are the official FAQs relevant to annual filing compliances.

AOC-4 FAQs

11. Attachment ‘Directors’ report as per sub-section (3) of section 134’ got removed in AOC-4, AOC-4 CFS, AOC-4 NBFC and AOC-4 NBFC CFS. Is it required to include ‘Boards report’ while attaching ‘Financial Statements’ to these forms?

Yes. Copy of financial statements duly authenticated as per section 134 (including Board‘s report, auditors‘ report and other documents) to be attached mandatorily while filing AOC-4, AOC-4 CFS, AOC-4 NBFC and AOC-4 NBFC CFS.

Also, above mentioned attachment is required to be attached while filing AOC-4 XBRL in addition to XBRL financial statements.

25. Whether previous year’s annual filings are allowed to be filed in V3 system?

Yes. Previous years filings are allowed to be filed in V3 system subject to payment of required additional fee as applicable.

26. Standalone AOC 4/AOC-4 NBFC is submitted on V2. Whether the company is required to cancel this form and file fresh form as CFS form is linked form in V3? Is there any option available in V3 to file AOC-4 CFS/AOC-4 NBFC CFS independently?

No the Companies are not required to cancel the Standalone AOC 4/AOC-4 NBFC SRN to file CSR-2 form.

AOC-4 CFS/AOC-4 NBFC CFS can be filed independently only for those SRNs for which AOC-4/AOC-4 NBFC were filed in V2. For all the prospective filings, it will be mandatorily filed as a linked form with AOC-4/AOC-4 NBFC.

30. Is it mandatory to file Annual filing forms in sequential manner in V3 system?

No. It is advisable to file the forms in a sequential manner so that previous year figures would get auto populated in subsequent years filing.

31. Whether new annual filing forms will accept rounded off values [in thousands/millions/lakhs/crores]?

No. Figures in New annual filing forms to be provided in absolute figures in Rupees instead of Round off figures.

36. For a Company which has been hitherto filing XBRL Forms, if the XBRL Forms requirement conditions are ceased, still the Company is forced to file in XBRL Form. Is this requirement waived off?

The companies that have once filed their financial statements with the ROC in XBRL under Section 137 of the Act must continue to file their financial statements, AOC-4 and other documents in XBRL only, even when they cease to fall under the classes of companies mentioned above.

The Companies that have filed financial statements with the ROC in AOC-4 XBRL under Section 137 must continue to do so, even if they no longer fall under the class of Company as mentioned above.

MGT-7 / MGT-7A FAQs

41. What is the process of uploading Shareholder/Debenture holder details in MGT-7/MGT-7A?

List of Shareholders/Debenture holders [if applicable] shall be attached within the form while filing MGT-7/MGT-7A.
This attachment can be uploaded either in macro-enabled pre-defined sheet or normal excel sheet.

For MGT-7, excel files are allowed up to 300 MB [15 files of 20 MB each] and for MGT-7A, excel file size should be up to 2 MB only.

43. Is it mandatory to attach Photograph of the registered office of the Company while filing MGT-7/MGT-7A? If yes, which date shall be considered while uploading this photograph, as the end of the relevant FY or as on date of filing

Yes. It is mandatory to attach latest ‘Photograph of the registered office of the Company showing external building and name & address prominently visible’ as aligned with the requirements specified in Section 12(3)(a) of the Companies Act-2013.

45. Is it mandatory to provide Gender wise Shareholders count in MGT-7/MGT-7A?

Yes. It is mandatory to provide Gender wise breakup of number of Shareholders in MGT-7 and MGT-7A.
However, Gender field is Optional in ‘List of shareholders /Debenture holders’ pre-defined excel.

55. Is Form MGT-8 certification by Practicing Company Secretary mandatory for all companies in Form MGT-7?

No. Form MGT-8 certification by a Company Secretary in Practice in Form MGT-7 is applicable only for listed companies or those with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore.

56. Can I revise a previously filed Form MGT-7/MGT-7A?

Yes, a revised filing is allowed for the same FY only if the original filing was submitted with the radio button marked as “No” in AGM held. In field 1(c), the type of filing shall be selected as ‘Revised’ and it is mandatory to provide approved SRN of the previously filed Form MGT-7/MGT-7A for the same financial year.

57. I have filed Form AOC-4, AOC-4 NBFC where class wise master is not getting captured in the form or Form AOC-4 XBRL IND-AS where total paid-up capital is showing only Equity portion. Will my paid-up capital get updated in the system?

The update of Paid-up capital through Forms AOC-4/AOC-4 XBRL/AOC-4 NBFC is restricted in V3 system and it will only be updated through Form MGT-7/MGT-7A.

CSR-2 FAQs

27. Whether CSR-2 is required to be filed separately or independently?

Independent filing of CSR-2 is allowed only for the FY 2020-21, 2021-22, 2022-23, 2023-24 and FY 2024-25 [already filed in V2] which are required to report CSR as per relevant rules.

From Financial year 2024-25 onwards in V3, form to be filed as linked filing with AOC-4/AOC-4 NBFC/AOC-4 XBRL based on the applicability.

61. What are the key points to be considered while filling excels for CSR projects?

  • If one project belongs to multiple locations (states/districts), details must be provided in separate rows.
  • Unique serial numbers in excel must match with number of projects entered in webform.
  • For multiple rows with same serial number (due to multiple locations), first row value will be considered.
  • Ensure correct totals are displayed in PDF before uploading.

ADT-1 FAQs

34. If ADT-1 filed for 5 yrs, will system allow entering the SRN in 5 FYs?

Yes, ADT-1 SRNs filed for multiple FYs can be entered in AOC-4 form. However, stakeholders are ensured to check that the FY start date and end date should fall between Period from and Period To entered in field no. 4(i) in Form ADT-1.

35. ADT-1 is not mandatory for the appointment of first auditor. How to file AOC-4 form without ADT-1 SRN?

Although Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, only mentions Section 139(1) – appointment of auditors and not Section 139(6) – appointment of the first auditor, it is recommended that companies file Form ADT-1 even for the appointment of the first auditor. In case ADT-1 SRN is not available for first auditor, Z99999999 SRN can be entered.

Practical Tips for Annual Filings

  • Report figures in absolute rupees (no lakhs/crores/millions).
  • File sequentially to ensure previous year data auto-fills.
  • Keep DSC valid and registered against correct DIN/PAN/Membership number.
  • Company email cannot be changed in annual forms; update via Profile Update.
  • Attachment limits:
    • AOC-4 & variants – 10 MB (attachments >2 MB allowed).
    • MGT-7 shareholders list – 300 MB.
    • MGT-7A attachments – 2 MB.