‘List of shareholders, debenture holders’ excel attachment size limit is increased to 300 MB in MGT-7 [15 files of 20 MB each].
Generated PDF will not have List of shareholders, debenture holders excel as an attachment. However, data uploaded in these excels will be stored in the system.
2 MB limit of each attachment is removed in the following forms. Attachments can be uploaded beyond 2 MB subject to overall form size limit including all attachments is 10 MB except overall size limit of AOC-4 XBRL is 20 MB.
- AOC-4
- AOC-4 XBRL
- AOC-4 NBFC
- AOC-4 CFS
- AOC-4 NBFC CFS
All other forms attachments and form size limit would continue as the normal process i.e. each attachment size is restricted to 2 MB and the overall form size including all attachments is 10 MB.

The update of Paid-up capital through Forms AOC-4/AOC-4 XBRL/AOC-4 NBFC is restricted in V3 system and it will only be updated through Form MGT-7/MGT-7A.

These values to be entered manually in the excel template. However, the value shall be auto filled based on CIN/LLPIN/FCRN/CSR registration number/ Project ID in the PDF downloaded form after excel upload, in case the entered value in the Excel is not matching with MCA Database . Please check that the correct information is displayed in the PDF file before uploading.

Excel functionality in Online web form refers to providing details which are in the format of Table through macro enabled excel. Once user enters the number in the relevant field, excel download option would be enabled to fill in the details in excel with required validation. Below are sections where Excel functionality is implemented in Online web form.
CSR-2 7bii
Number of other than Ongoing Projects for the financial year Form field CSR-2 7b
Number of Ongoing Projects for the financial year Form field CSR-2 10 b
Number of Ongoing Projects for the financial year Form field CSR-2 10ciii
Number of Ongoing Projects for the financial year Form field CSR-2 10civ
Number of other than Ongoing Projects for the financial year Form field CSR-2 11
Number of CSR Projects Form field CSR-2 12
Capital assets acquired through CSR Form field
AOC-1 Associates and JVs Form field
AOC-1 Subsidiary Details Form field
AOC-2 Contracts at arm length Form field
AOC-2 Contracts not at arm length Form field
Extract of Board's report Section 186 details Form field

The following points need to be considered:
- The company for which the form is filed shall have a valid and active/Under CIRP/Under Liquidation CIN.
- The DSC attached in the form is registered on MCA portal against the DIN/PAN/Membership number as provided in the form.
- The applicant of the form is registered as Business User at the MCA portal before filing the webform.
- The signing authority of the form shall have valid and non-expired/non-revoked DSC.
- The authorized signatories of the company shall have an approved DIN or valid PAN or valid membership number as applicable.
- The company is not flagged for the filing of Form No. INC-22.
- The company has not already filed another Form AOC-4 which is either pending for payment or pending for approval in respect of the same financial year end date.
- The CIN status should not be strike off, Amalgamated, Converted to LLP, Converted to LLP and Dissolved, Dormant under Sec 455, Dissolved, Liquidated, not available for e-Filing, under process of Strike off, under liquidation, dissolved under section 59(8) of Insolvency and Bankruptcy Code, 2016 and Dissolved under section 54 of Insolvency and Bankruptcy Code, 2016.
- The Membership number or certificate of practice number of the practicing professional is valid for the particular category of the professional (including respective associate/fellow flag) signing the e-form.
- There is no overlap in the period (Financial year start date and end date) entered in any other approved annual filing which has not being marked as defective.
- SRNs of ADT-1/INC-28/AOC-4/MGT-14/GNL-1 [wherever applicable] entered in the form are approved and associated with the Company.
- Purpose of the SRN entered for form AOC-4 must be ‘Provisional un-adopted statements’ if purpose selected in current form AOC-4 is ‘Adopted financial statements’ and ‘Yes’ selected in field 4(b)(iv)‘Whether adopted in adjourned AGM’.
- ‘Provisional un-adopted financial statement’ or ‘adopted financial statement’ cannot be filed in case form AOC-4 is already approved for same purpose and for the same financial year end date. Please ensure that the date of AGM, due date of AGM and extended due date of AGM (if any) are same as specified in other approved annual filing e-Form MGT-7/MGT-7A/ AOC-4 filed for the same financial year end date. However, in case the date of AGM was not filled in earlier filed form AOC-4 with purpose ‘Provisional un-adopted financial statements’ then date of AGM in current form AOC-4 being filed for the purpose ‘Adopted financial statements’ shall be allowed with the date of AGM.
- This form will not be applicable for the type of companies notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 for filing under XBRL format where type of Industry is ‘C&I’.
- Financial end date for which form is getting filed should fall between the Period of appointment entered in field no. 4(i) of Form ADT-1.
- Enter valid membership number in auditors’ section.

SRN of ADT-1 entered in the form should be approved and associated with the Company.
Financial year end date for which form is getting filed should fall between the Period of appointment entered in field no. 4(i) of Form ADT-1.

Example:- For Financial year 01 April 2024 to 31 March 2025 filing, SRN of ADT-1 filed for the period 01 April 2023 to 31 March 2024 will not be accepted

No the Companies are not required to cancel the Standalone AOC 4/AOC-4 NBFC SRN to file CSR-2 form.
AOC-4 CFS/AOC-4 NBFC CFS can be filed independently only for those SRNs for which AOC-4/AOC-4 NBFC were filed in V2. For all the prospective filings, it will be mandatorily filed as a linked form with AOC-4/AOC-4 NBFC.

Below is the sequence of filing of linked filings to AOC-4/AOC-4 NBFC:
- AOC-4-CFS/AOC-NBFC CFS [If applicable]
- AOC-1 [If applicable]
- AOC-2 [if applicable]
- CSR-2 [if applicable]
- Extract of Auditor’s report (Standalone) [Mandatory for all cases]
- Extract of Auditor’s report (Consolidated) [if applicable]
- Extract of Board’s report [Mandatory for all cases]

Yes. Copy of financial statements duly authenticated as per section 134 (including Board‘s report, auditors‘ report and other documents) to be attached mandatorily while filing AOC-4, AOC-4 CFS, AOC-4 NBFC and AOC-4 NBFC CFS.
Also, above mentioned attachment is required to be attached while filing AOC-4 XBRL in addition to XBRL financial statements.

Yes. Below are 6 new forms that got rollout in V3 as new webforms which were not available in V2
AOC-2 Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arm’s length transactions under fourth proviso thereto
Extract of Auditor’s Report (Consolidated) Extract of Auditor’s Report (Consolidated)
Extract of Auditor’s Report (Standalone) Extract of Auditor’s Report (Standalone)
Extract of Board’s Report Extract of Board’s Report
AOC-1 Statement containing salient features of the financial statement of subsidiaries / associate companies/ joint ventures
ADT-4 Report to the Central Government
Note: Except Form No. ADT-4, all other new forms must be filed as linked filing to AOC-4/AOC-NBFC (Ind AS) /AOC-4 CFS/AOC-4 CFS NBFC (Ind AS) as per the applicability mentioned in the linked filing matrix FAQ.