MCA Notified Implementation of Revised AOC-4 from July 14, 2025

Introduction

In order to streamline standardized and structured filings, the Ministry of Corporate Affairs (MCA) has planned to launch the revised AOC-4 form on the MCA21 V3 Portal from July 14, 2025.  Several enhancements have been included in the upcoming revised form, including PDF attachments, automated filings, CSR-2 & AOC-4 CFS documents. In this blog, we explore the key highlights and critical changes that professionals and businesses need to know about the updated AOC-4 form.

Latest Updates (Effective from July 14, 2025)

1. Removal of PDF Attachments

Companies are no longer required to upload their PDF Annexures, such as

• Directors Report

• Auditors Report

• AOC-1 (Details of Holding, Subsidiary, and Associate Companies)

• AOC-2 (Details of Companies under the same management)

In order to ease the filing process, MCA V3 carries those documents and can be viewed as part of the linked form system.

2. Merging both CSR-2 & AOC-4 CFS

No more individual filings of both Forms CSR-2 & AOC-4, linked to the primary AOC-4 filing as follows

a. CSR-2 (Annual Report on Corporate Social Responsibility):

• Mandatory filing with Form AOC-4

• Streamlines the CSR activities and reporting consistency

b. AOC-4 CFS (Consolidated Financial Statements):

• Allowed to file AOC-4 only with Consolidated Financial Statements (CFS) through AOC-4 CFS

3. Automated filing of Previous year figures

Pre-filling of Balance Sheet and P&L Accounts figures from the previous year, allowing individuals to edit only with a mandatory explanation. These changes would assist in tracking and reducing errors effectively.

4. AOC-4 Filings (Both Offline & Online)

One of the significant changes in the MCA V3 portal is that the Form AOC-4 can be filed in both offline and online modes. This hybrid feature will ease the filing process and improve the user experience smoothly.

a. Online filings:

• Log in to the MCA V3 portal

• Select the AOC-4 form

• Fill in all the relevant sections

• Attach your digital signature and submit

b. Hybrid (Online + Offline):

• Enter your basic company details online (CIN, registered office address, etc.)

• Once filed, download the pre-populated Excel from MCA V3 portal

• Fill out the remaining areas and upload them

• Then, attach your digital signature and submit

5. Removal of Repetitive Columns

Simplifying the forms by removing the repetitive columns, ensuring an exclusive user experience, and the filing process.

6. Disclosure of Secretarial Audit Qualifications

Companies must disclose the qualifications in the updated form, made by the Secretarial Auditor in their report. This will enhance the transparency and accountability in corporate governance reporting.

7. AOC-4 for companies under CIRP / Liquidation

The MCA V3 portal will now enable filing options for companies undergoing the Corporate Insolvency Resolution Process (CIRP) or liquidation, and forms signed by IRPs/ RPs/ Liquidators

8. Prolonging Existing XBRL Taxonomies

To ease the earlier filings and consistency, this form pursues existing XBRL taxonomies for financial data reporting.

Conclusion

The Ministry has taken initiatives to streamline the statutory filings and reduce compliance errors for stakeholders. The MCA V3 portal aims to enhance the form AOC-4 with more user-friendly features, feasibility, and newer adoptions for other companies. These updates would improve the filing system by enriching the data quality and quicker reporting for companies