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 covers the applicable forms, filing modes, linked form requirements, and answers to the most common practical questions — drawn from the official MCA FAQ document.

Key Annual Filing Forms

Form AOC-4

Filing of financial statements and related documents with the Registrar. Variants include:

  • 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 of Auditor Appointment under Section 139 of Companies Act, 2013. Not mandatory for first auditor, but recommended.

Filing Modes on MCA V3

ModeHow it works
Online FilingFill and submit the form directly on the MCA V3 portal
Offline UtilityDownload a prefilled Excel, fill data offline, then re-upload

Forms available for offline mode:

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

Important: The parent form and all its linked forms must be filed in the same mode — either both online or both offline. You cannot mix modes within a linked filing.

For a detailed walkthrough of AOC-4 offline filing, see: MCA V3 AOC-4 Offline Utility — Step-by-Step Guide

Official MCA FAQs on Annual Filings

The questions below are drawn from the official MCA FAQ document and cover the most common practical issues encountered during annual filing.

AOC-4 FAQs

Is Board’s Report required to be attached separately in AOC-4 since the Directors’ Report attachment was removed?

Yes. A copy of financial statements duly authenticated as per Section 134 — including the Board’s Report, Auditor’s Report, and other documents — must be mandatorily attached while filing AOC-4, AOC-4 CFS, AOC-4 NBFC, and AOC-4 NBFC CFS.

This attachment is also required for AOC-4 XBRL in addition to the XBRL financial statements.

Can previous years’ annual filings be done on MCA V3?

Yes. Previous year filings are allowed on the V3 system subject to payment of the applicable additional fee.

Standalone AOC-4 was submitted on V2. Is the company required to cancel it and file fresh on V3 to link CSR-2?

No. Companies are not required to cancel the Standalone AOC-4 / AOC-4 NBFC SRN filed on V2 to file CSR-2.

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

Is it mandatory to file annual filing forms in sequential order on MCA V3?

No, it is not mandatory. However, filing sequentially is advisable so that previous year figures auto-populate in subsequent year filings.

Should figures in annual filing forms be in rounded off values (thousands / lakhs / crores)?

No. Figures must be provided in absolute rupees — not rounded off in thousands, lakhs, or crores.

A company that previously filed XBRL has now ceased to meet XBRL applicability conditions. Can it switch to non-XBRL filing?

No. Companies that have once filed financial statements with the ROC in XBRL under Section 137 must continue to file in XBRL only — even if they no longer fall under the class of companies required to do so.

MGT-7 / MGT-7A FAQs

How are Shareholder / Debenture holder details uploaded in MGT-7 / MGT-7A?

The list of Shareholders / Debenture holders (if applicable) must be attached within the form. This can be uploaded either as a macro-enabled pre-defined sheet or a normal Excel sheet.

  • For MGT-7: Excel files up to 300 MB (15 files of 20 MB each)
  • For MGT-7A: Excel file up to 2 MB only

Is it mandatory to attach a photograph of the registered office while filing MGT-7 / MGT-7A?

Yes. A photograph of the registered office showing the external building with the name and address prominently visible is mandatory, as required under Section 12(3)(a) of the Companies Act, 2013. The latest available photograph should be attached.

Is gender-wise shareholder count mandatory in MGT-7 / MGT-7A?

Yes. Gender-wise breakup of the number of shareholders is mandatory in both MGT-7 and MGT-7A. However, the Gender field is optional in the List of Shareholders / Debenture holders pre-defined Excel.

Is MGT-8 certification by a Practising Company Secretary mandatory for all companies in MGT-7?

No. MGT-8 certification is applicable only for:

  • Listed companies, or
  • Companies with paid-up capital ≥ ₹10 crore, or
  • Companies with turnover ≥ ₹50 crore

Can a previously filed MGT-7 / MGT-7A be revised?

Yes, but only if the original filing was submitted with the radio button marked as “No” in AGM held. In field 1(c), select the type of filing as “Revised” and provide the SRN of the previously filed form for the same financial year.

Paid-up capital is not updating through AOC-4 / AOC-4 XBRL / AOC-4 NBFC — why?

The update of paid-up capital through AOC-4 variants is restricted in V3. Paid-up capital will only be updated through Form MGT-7 / MGT-7A.

CSR-2 FAQs

Is CSR-2 required to be filed separately or as a linked form?

Independent filing of CSR-2 is allowed only for FY 2020-21, 2021-22, 2022-23, 2023-24, and FY 2024-25 (if already filed in V2) for entities required to report CSR.

From FY 2024-25 onwards in V3, CSR-2 must be filed as a linked form with AOC-4 / AOC-4 NBFC / AOC-4 XBRL based on applicability.

What are the key points to note while filling the Excel for CSR projects?

  • If one project covers multiple locations (states/districts), provide details in separate rows
  • Unique serial numbers in Excel must match the number of projects entered in the webform
  • For multiple rows with the same serial number (due to multiple locations), the first row value will be considered
  • Verify that correct totals are displayed in the PDF preview before uploading

ADT-1 FAQs

If ADT-1 is filed for 5 years, can the same SRN be entered in AOC-4 for all 5 financial years?

Yes. ADT-1 SRNs filed for multiple financial years can be entered in AOC-4. However, ensure that the FY start and end dates fall within the Period From and Period To entered in Field 4(i) of Form ADT-1.

ADT-1 is not mandatory for the first auditor — how do I file AOC-4 without an ADT-1 SRN?

Although Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 refers to Section 139(1) and not Section 139(6) (first auditor appointment), it is recommended to file Form ADT-1 even for the first auditor.

If an ADT-1 SRN is not available for the first auditor, enter Z99999999 in the SRN field.

Practical Tips for Annual Filings

  • Enter figures in absolute rupees — no rounding off in lakhs, crores, or millions
  • File sequentially (oldest year first) so previous year data auto-fills in subsequent forms
  • Ensure DSC is valid and registered against the correct DIN / PAN / Membership Number
  • Company email cannot be changed within annual forms — update it separately via Profile Update on MCA
  • Keep attachment sizes within limits:
    • AOC-4 and variants — 10 MB per attachment
    • MGT-7 shareholders list — up to 300 MB
    • MGT-7A attachments — up to 2 MB