Summary
This change aims to streamline ROC compliance and prevent incomplete filings under the Companies Act, 2013.
New MCA V3 Filing Rules: What Has Changed?
This change will prevent companies from submitting AOC-4 alone while skipping mandatory linked filings like MGT-7 or ADT-1.
What Are Linked Forms with AOC-4?
Here’s a list of forms commonly linked with AOC-4:
| Form | Purpose |
|---|---|
| MGT-7 | Annual Return under Section 92 |
| ADT-1 | Auditor Appointment under Section 139 |
| CRA-4 | Cost Audit Report (if applicable) |
| Form AOC-4 XBRL | Filing in XBRL format for certain class of companies |
| AOC-5 | Notice of address where books of account are maintained |
Expert Tip: If any linked form is not ready for submission, wait before filing AOC-4. Partial submissions will now be rejected.
Why Did MCA Implement This Change?
MCA’s Stated Objective:
To streamline compliance and avoid fragmented filings that cause errors in the MCA database and delay in data consolidation.
Legal Backing:
This is in line with Rule 12 of the Companies (Accounts) Rules, 2014 and Rule 12 of the Companies (Audit and Auditors) Rules, 2014, which stipulate the sequential and combined filing of statutory returns.
📌 Notification Reference: MCA System Update (https://www.mca.gov.in) dated June 7, 2025
Step-by-Step How to File AOC-4 with Linked Forms
Here’s how companies should now approach the new filing process:
- Prepare all linked forms (MGT-7, ADT-1, CRA-4, etc.) along with AOC-4.
- Log in to the MCA V3 portal.
- Use the ‘Linked Filing’ option during AOC-4 submission.
- Attach Digital Signature Certificates (DSCs) of directors and professionals.
- Pay combined filing fee and submit all forms in a single batch.
Penalty for Non-Compliance
- ₹100 per day penalty per form
- Possible disqualification of directors
- ROC may initiate adjudication proceedings
Expert View: Plan Your Annual ROC Filing Calendar
“Companies must plan all annual filings together, not one by one. Synchronised filing is now a must under MCA V3.”
— Company Secretary Priya Shah, ROC Compliance Advisor
FAQs: MCA AOC-4 Linked Form Filing
Q1. What happens if I file AOC-4 but skip ADT-1?
Your AOC-4 will be rejected by MCA V3.
Q2. Does this apply to LLPs?
No. AOC-4 and linked form filing applies to companies, not LLPs.
Final Words: Stay Updated, Stay Compliant
This move by MCA marks a major shift in company compliance. It improves database integrity but demands better coordination from CAs, CSs, and business owners.
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