MCA V3 Portal Update for FY 2024-25: New AOC-4 and MGT-7 Filing Requirements Explained 

Introduction

For the financial year 2024-25, the Ministry of Corporate Affairs (MCA) has introduced a major update on the V3 portal. Companies filing Form AOC-4 and Form MGT-7 or MGT-7A now need to follow new rules, including submitting photographs of their registered office and ensuring proper director identification through digital signatures.
If your company is preparing for annual filing this year, here’s what you need to know.

What Is the AOC-4 and MGT-7 Update for FY 2024-25?

Starting this year, the MCA requires companies to file financial statements (Form AOC-4) and annual returns (Form MGT-7 or MGT-7A) in a revised format through the V3 portal. These changes are applicable to filings due on or after July 14, 2025, for the financial year 2024-25.
Companies now need to submit photographic proof of their registered office and ensure that the director featured in the photo signs the forms using their registered DSC.

Why Has MCA Introduced These New Filing Rules?

The purpose of this update is to:

• Ensure the registered office address submitted on MCA records is genuine
• Prevent misuse of fake addresses or shell company registrations
• Strengthen director accountability through visible identification
• Improve transparency and traceability in annual ROC filing for FY 2024-25

What New Documents Are Required for AOC-4 and MGT-7 Filing?

The new format of MGT-7 and MGT-7A forms requires specific supporting documents:

Photographs of the Registered Office

You must submit the following:

• A clear outside view showing the building name or society/complex name
• An inside view of the office or working space with at least one director present in the frame
• A photo of the main gate or entrance with a display board that shows:
• Name of the company
• Corporate Identification Number (CIN)
• Contact number and email ID
• Website (if available)
• The display board must follow Section 12 of the Companies Act, 2013, and the information must be displayed in both English and the local language (such as Gujarati) where applicable.
• Director’s Digital Signature
• The director who appears in the photograph must digitally sign the form using their registered DSC. The DSC must be valid and mapped to the same director in the MCA database.
• Annexures and Linked Details

In addition to photos, companies are required to submit supporting annexures such as board reports, auditor’s reports, shareholder lists, and meeting records through linked Excel templates, especially in MGT-7 and MGT-7A.

Note: While GPS-tagged metadata was speculated earlier, the official MCA update does not explicitly mandate GPS coordinates or photo metadata. Companies should ensure location alignment through visual clarity and accurate office address.

How Do These Changes Affect Annual ROC Filing in 2024-25?

If your company is planning to file this year, you’ll need to prepare for a few extra compliance steps:

• A physical visit to the registered office to take photographs
• Ensuring the display board is installed correctly and is readable
• Ensuring a director is physically available and clearly visible in at least one photo
• The director who appears must have an active DSC for form signing
• Ensure all annexures (like board reports and AOC-1/AOC-2) are ready in prescribed formats

All these steps should be completed well in advance of your filing deadline to avoid delays, rejections, or penalties.

How Can Companies Prepare for MCA V3 Portal Filing?

Here is a simple checklist to stay prepared:

• Confirm the registered office signage includes both English and local language (if applicable)
• Take clear photographs with a good-resolution camera or phone
• Ensure one eligible director is present during the photo session
• Keep the director’s DSC updated and mapped correctly in MCA records
• Cross-check that the office location matches exactly with the MCA database
• Prepare all required documents in Excel or PDF as per the MCA templates

Conclusion

The updated AOC-4 and MGT-7 filing rules under the MCA V3 portal bring more transparency, but also add new documentary requirements. While the compliance steps have increased, they aim to prevent fraudulent filings and improve the authenticity of MCA records. Start early, get your office and display board ready, and make sure your director is part of the process. This preparation will help you file without errors or last-minute surprises.

Suggested Read :

MCA Waives Fees for 13 e‑Forms in V2→V3 Transition
How to File MGT‑7 & AOC‑4 Online?
Key MCA Forms for Company Filings
Penalties & Deadlines for AOC‑4 and MGT‑7
Guide to Filing AOC‑4 for Companies

FAQs: AOC-4 and MGT-7 Update under MCA V3 Portal

1. Who needs to follow the new AOC-4 and MGT-7 format for FY 2024-25?
All companies that are required to file annual returns and financials with the ROC must follow the updated format for filings due after July 14, 2025.

2. Is the director’s presence in the photo mandatory as per requirements of new Form AOC 4?
Yes. At least one photo must show a director physically present at the registered office. That same director must digitally sign the forms using their registered DSC.

3. What happens if I don’t include the required photos in MGT 7?
If the required photos are missing or unclear, the ROC may mark the filing as defective and reject it. All mandatory attachments must be properly uploaded.

4. Do these new requirements apply to dormant companies as well?
Yes. Unless specifically exempted, both active and dormant companies must comply with the new V3 format.

5. Can I take photos using a mobile phone?
Yes. You can use a phone or camera with good clarity. Just ensure that the office and board details are clearly visible. It must be ensured that the same are taken so that GPS coordinates are captured.

6. What if the director in the photo doesn’t have a DSC?
Only the director who appears in the photo is allowed to sign the forms. If they do not have a valid DSC, a new photo session must be done with a director who has one.

7. What is the display board requirement under Section 12 of Companies Act?
The display board must include the company’s name, CIN, contact details, and website (if available) in English and also in the local language where applicable.

8. Are these changes applicable for MGT-7A as well?
Yes. Both MGT-7 and MGT-7A have been updated for filing through the MCA V3 portal with the same documentary expectations.

9. When do these changes in AOC 4 and MGT 7 come into effect?
They are applicable for annual ROC filings due on or after July 14, 2025, for the financial year 2024-25.

10. Can EbizFiling help with updated annual ROC filings?
Yes. EbizFiling can assist in collecting the required photographs, preparing the board documents, and completing the MCA V3 filing end to end.