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Key Updates Affecting Record Maintenance and Filing
Description: 1. Digital Filing Enhancements The Ministry of Corporate Affairs is launching final set of 38 Company Forms, including 13 Annual filing forms, 6 Audit/Cost audit forms, on 14th July 2025 at 12:00 AM. This represents a significant digitization initiative affecting annual return processes.
2. Extended Deadlines for Specific Filings The Ministry of Corporate Affairs has officially extended the deadline for e-filing Form CSR 2 financial statements from 31 March to 30 June 2025. This extension provides companies additional time for CSR compliance reporting.
3. Indian Accounting Standards Amendments Companies (Indian Accounting Standards) Amendment Rules, 2025 have been notified, introducing changes to financial reporting requirements that directly impact record maintenance and annual return preparation.
MCA-21 V3 Portal Enhancements
The upgraded MCA-21 Version 3 portal has introduced several improvements:
Enhanced user interface for form submission
Improved validation checks to reduce rejections
Better integration with digital signature systems
Real-time status tracking for filed documents
Annual Return Filing Obligations
Section 92 - Annual Return Requirements
Every company must file an annual return with the Registrar of Companies containing:
Registered office address and principal business activities
Particulars of shares, debentures, and other securities
Details of members and debenture holders
Information about directors and key managerial personnel
Details of meetings held during the financial year
Remuneration of directors and key managerial personnel
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