Migration of 38 e-Forms to MCA V3 Portal

Migration of 38 e-Forms to MCA V3 Portal

Effective from 14th July 2025, 38 forms in Lot 3—including AOC-4, MGT-7, ADT-1, GNL-1, CSR-2 and others—must be filed exclusively via the V3 MCA Portal. These cover accounting, auditing, CSR, cost audit, and compliance domains.

Key Features of MCA V3 Compared to V2

Feature	V2	V3
Form Filling	Offline (PDF upload)	Online (Webform) + Offline Utility
Login	User ID	Email ID with OTP
Workspace	Limited to notices	“My Application” for tracking status
Validation	Manual checks	Real-time validation & autofill
Attachment Handling	Basic	Dynamic excel support, increased limits

Offline Utility

1. Allows partial webform fill and Excel-based submission for annual filings.
2. Downloadable pre-filled Excel gets uploaded after filling offline.
3. Used for: AOC-4, AOC-4 NBFC, AOC-4 CFS, MGT-7, MGT-7A, etc.

New Webforms Introduced in V3 (not in V2)

• ✓AOC-1
• ✓AOC-2
• ✓Extract of Auditor’s Report (Standalone & Consolidated)
• ✓Extract of Board’s Report
• ✓ADT-4 (to report fraud)

All except ADT-4 are filed as linked forms with AOC 4 variants.

Filing Best Practices

1. Business users must register and associate their DSC.
2. CSR 2, when applicable, must be filed as a linked form.
3. V2 forms in “Pending” or “Resubmission” status need re-filing in V3 by 15th August 2025.
4. Refund forms & all future filings post-July 14th, 2025, are only accepted via V3.

Important Technical Notes

• ✱Figures must be in absolute rupees, not rounded values.
• ✱You can edit prefilled prior-year data.
• ✱Forms are not required to be filed sequentially but it is advisable.
• ✱Attachments size limit increased (up to 10MB per form, 300MB for MGT-7 shareholder list).
• ✱You cannot change company email ID via form; must use profile update.

MGT-7/MGT-7A Specific Enhancements

• ▸MGT-8 now embedded for large/listed companies.
• ▸Photograph of registered office mandatory.
• ▸Gender-wise shareholder count now required.
• ▸Up to 15 business activities can be added in the form; more in optional attachment.

Share Capital Reporting

• ▸Master data for capital gets updated only through SH-7, PAS-3, SH-11, or INC-28.
• ▸MGT-7/MGT-7A does not update authorised capital in the MCA system.
• ▸Class-wise capital master only gets updated through PAS-3/SH-7 filings.

CSR Excel Upload Guidelines

1. Serial numbers must match the number of projects entered.
2. Each row in the Excel must represent a unique location if the project spans multiple regions.
3. Use correct Project ID format (e.g. FY2025_01).

Final Compliance Checklist

1. Use only registered DSCs.
2. Check that forms are not already filed for the same FY.
3. Ensure DIN/PAN/Membership numbers are valid.
4. CIN must be active and not struck off/dissolved.