In a significant move to enhance transparency and curb fraudulent practices, the Ministry of Corporate Affairs (MCA) has issued a new compliance requirement for One Person Companies (OPCs) and Small Companies filing their Annual Return (Form MGT-7A) on the V3 Portal.
Whatβs Changing?
From July 14, 2025, companies falling under the OPC and Small Company categories must upload photographic evidence of their Registered Office as part of the annual return filing process for FY 2024β25 onwards.
Photographic Evidence Must Include:
- External photo of the registered office
- Visible company signboard in the image
- Embedded GPS coordinates (Latitude & Longitude)
- Matching address with MCA records
This requirement applies exclusively to OPCs and Small Companies and will be a mandatory part of the MGT-7A filing. Failure to comply may result in the rejection of the filing and potential penalties.
Why This New Rule?
The MCA has introduced this regulation to:
- Verify the physical existence of the registered office
- Prevent shell companies and Benami operations
- Promote greater accountability and transparency
By mandating geotagged photographic evidence, the MCA aims to tighten compliance, reduce risk of fraud, and ensure genuine business operations.
Donβt Wait for the Deadline!
Filing MGT-7A may now require physical verification and coordination. It is advised that OPCs and Small Companies:
- π Ensure their registered office signboard is in place
- π Have a GPS-enabled device to capture coordinates (
Donβt know how to enable GPS tagging on your phone or camera? Click the link below for a simple step-by-step guide: LINK ) - π Update MCA records if the registered address has changed