Affluence Advisory
Quick Summary
MCA has introduced major amendments w.e.f June 2025, which are discussed in details below: Companies (Accounts) Second Amendment Rules, 2025 Companies (Audit and Auditors) Amendment Rules, 2025 MCA mandates corporate reporting with New Disclosure Norms and makes it effective from July 14, 2025. Th
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FAQ :
The MCA amendments are effective from June 2025, with specific rules and e-forms becoming applicable from July 14, 2025.
Companies must now report on sexual harassment complaints received, disposed of, and pending, as well as confirm compliance with the Maternity Benefit Act, 1961.
The MCA is mandating the use of updated web-based e-forms for filings like AOC-4, XBRL, ADT-4, CRA-2, CRA-4, GNL-1, MGT-7, MGT-7A, and MGT-15, replacing older 'Form' references with 'e-Form'.
The Companies (Audit and Auditors) Amendment Rules, 2025, mandates electronic submission of reports using Form ADT-4, and the Companies (Cost Records and Audit) Amendment Rules, 2025, revises Forms CRA-2 and CRA-4.
Yes, the Companies (Registration Offices and Fees) Amendment Rules, 2025, introduces a revised Form GNL-1 for ROC applications, and the Companies (Management and Administration) Amendment Rules, 2025, updates e-forms MGT-7, MGT-7A, and MGT-15.
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