Regulatory updation from Ministry of Corporate Affairs
a. Relaxation of additional fee for filing of various e-forms during transition from MCA21 v2 to v3:
In view of transition of MCA21 system from v2 to v3 version and to facilitate a smooth roll out of Annual Filing and related e-forms, MCA has relaxed additional fee norms if the last date of filing forms falls under period from 18.06.2025 to 31.07.2025. Eligible forms are AOC-4 CFS/XBRL [Consolidated financial statements], MGT-7 [Annual Return], MGT-15 [Report on AGM], GNL-1 [Application for extension of AGM], LEAP-1 [prospectus with Registrar], ADT-1 [Appointment of Auditor], ADT-3 [Resignation of Auditor], CRA-2 [Appointment of Cost Auditor] and CRA-4 [Cost Audit Report].
b. Companies to provide signed copy of Financial statements with AOC-4 XBRL. Updation of various forms including MGT-7/7A (Annual Return), MGT-15 (Report on AGM), AOC-1 (Statement containing salient features of the financial statement of Subsidiaries/ associate companies/ joint ventures), AOC-2 (disclosure of particulars of contracts/arrangements entered into by the company with related parties), AOC-4 CFS NBFC/NBFC/ CFS, CRA-2 (appointment of cost auditor), CRA-4 (Cost Audit Report), ADT-1 (Appointment of Auditor), ADT-2 (Removal of Auditor), ADT-3 (Resignation of Auditor) and ADT-4 (Report to Central Government).
