🔥The brief highlights of the webinar conducted by ICSI, MCA, and LTI Mindtree on the introduction of new forms/annual filing forms on the MCA V3 portal are below:
- Extract of the audit report and the board's report is coming as a new web form
- AOC-1 and AOC-2 forms shall be added as a new web form to AOC-4
- AOC-4 has an offline mode apart from the normal online mode
- Boards' report and auditors shall be a linked filing for AOC-4
- CSR section removed from AOC-4
- No more separate CFS forms. AOC-4 CFS is now linked with AOC-4
- AOC-4 enabled for companies under CIRP / liquidation
- Previous year data shall be prefilled but editable in AOC-4 (with reason for change)
- Offline functionality - Excel can be downloaded, data filled, and uploaded
- AOC-4 CFS in V3 can be independently filed for (AOC-4 filed in V2)
- If AOC-4 CFS is filed independently, AR and DR shall be linked
- AOC-1 shall be available only when the associate/subsidiary is enabled
- AOC-2 shall be available only when RPT transactions are enabled
- CSR-2 has no independent offline mode, only online mode
- AOC-4 NBFC same as AOC-4 (and respectively for CFS)
- AOC-4 XBRL shall now require signed financials with XML
- Existing XBRL taxonomies shall continue
- No linked filings in MGT-7 and MGT-7A
- Shareholders/debenture holders list now in Excel
- Board meetings/shareholders meetings/committee meetings now in Excel
- Designated person table for BO provisions now added
- Name & address of company as on the year-end date added
- Interior and exterior photos of the company to be filed with MGT-7 and MGT-7A
- MGT-8 attachment got removed and merged with the form
- MGT-7 and MGT-7A are enabled for companies under CIRP / liquidation
- Attachment size for shareholders list is 300 MB (15 files x 20 MB each), only for MGT-,7 not MGT-7A
- Shareholders' list shall not be visible in the generated PDF of MGT-7 / MGT-7A (like PAS-3)
- AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC, AOC-4 NBFC CFS have no more 2 MB size limit. Overall file size is 10 MB from 8 MB
- ADT-1 only online mode, no offline mode
- Separate fields for firm registration no for firms and membership number for the auditor signing the balance sheet added in ADT-1
- Audit committee recommendations added to ADT-1
- Nature of intimation of appointment added for ADT-1
- Separate fields for firm registration no for firms and membership number for auditor signing the balance sheet added in ADT-2
- ADT-4 new form added and is in online mode, no offline mode
- CRA-2 is in online mode, not offline mode.
- Nature of intimation of appointment added for CRA-2
- Separate sections for demerger and mergers in CRA-2
- CRA-4 is XBRL form. New fields added for GNL-1 SRN
- CRL-1 is in online mode, not offline mode
- CRL-1 subsidiary details FO service got removed, and details shall be taken in the form itself
- MGT-15 new field on the financial year to which the AGM relates is added
- MGT-15 shall now be signed by CS (KMP) too
- MGT-15 is enabled for CIRP / liquidation companies, too, as for Annual filing forms
- GNL-1 remains in non-STP form
- GNL-1 new field for DIN or PAN, got added in the other applicant details section
- GNL-1 period of default got added for compounding of the offence
- GNL-1 due date of AGM, and date till which extension sought added for AGM compounding
- CSR-1 vibes changed (looks of the form). Won't feel sad anymore
- CSR-1 area, locality fields added
- CSR-1 Part 1 section 8 company (normal company to Sec. 8 co.) field added
- INC-22A: nothing substantial changes
- The Complaint Form (ICP and SCP) is non-STP. Both merged into a single form.
This is for general information purposes for professionals, and professionals are requested to review the original webinar for correct facts.
