India: Updated Annual Filing Requirements on Mca V3 Portal
The Ministry of Corporate Affairs has amended the Companies (Accounts) Rules, 2014 and released updated versions of Form AOC‑4 and Form MGT‑7 on its V3 portal. From 14 July 2025, organisations must use these revised forms for annual filings relating to the financial year 2024–25. The update introduces new disclosure requirements covering workplace harassment, maternity entitlements and workforce composition. These requirements apply to organisations that must file their annual financial statements and annual return with the Ministry of Corporate Affairs.
Key changes and requirements
The updated rules require organisations to report information under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act 2013, known as the POSH Act, which governs the handling of workplace sexual harassment complaints. They must also disclose compliance with the Maternity Benefits Act and provide the number of employees, including transgender employees, at the end of the financial year.
Organisations must prepare financial statements and a board report including the new disclosures. The board must approve these before they are presented to shareholders at the annual general meeting. After the meeting, organisations must submit Forms AOC‑4 and MGT‑7 on the MCA V3 portal. Directors must hold an active MCA login and register their digital signature certificates. Practising professionals must certify the forms before submission.
Required documents include signed financial statements, the audit report, the board report, lists of shareholders and debenture holders, a photograph of the registered office and details of the designated director or company secretary. Additional supporting records, such as minutes, statutory registers and filings made during the year, may also be required.
Penalties apply for non‑compliance. Not including required disclosures in the board report may result in a penalty of INR 300,000 (about USD 3,400) for the organisation and INR 50,000 (about USD 565) for each director. Not holding the annual general meeting on time may lead to penalties of INR 100,000 (about USD 1,140) for the organisation and each director, plus a daily penalty of INR 5,000 (about USD 60). Late filing of annual forms attracts an additional fee of INR 100 (about USD 2) per day.
How can we help?
Computershare’s Global Entity Compliance team of professionals can provide further information regarding the filing requirements. Through the GEMS platform, we can also help monitor annual obligations and deadlines.
Contact
Please contact your dedicated Computershare Relationship Manager or send an email to #GLCGSGECNetworkManagement@computershare.com for more information about how Computershare may assist you in responding to these new requirements.
Disclaimer: This notice is provided by Computershare for general informational purposes only and is not intended and should not be construed as legal, regulatory, financial or tax advice. Computershare is not licensed or authorized to practice law in any jurisdictions and hence does not provide any legal advice and it does not hold itself out as doing so. Neither Computershare nor any of its affiliates or contributors accept any responsibility or liability for the quality, accuracy or completeness of any information contained in this notice. It is important that you seek independent professional advice relating to the subject matter of this notice before relying on it.