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The Ministry of Corporate Affairs (MCA) has announced the final phase rollout of 38 company forms on the MCA21 Version 3 (V3) portal, effective 12:00 A.M. on July 14, 2025. This upgrade aims to digitise and streamline regulatory filings, improve data accuracy, and enhance user experience across corporate India.

Background: MCA21 V3 Portal

The MCA21 V3 initiative is part of the government’s broader efforts to promote ease of doing business, automation of compliance, and corporate transparency. Rolled out in phases since 2021, the V3 portal introduced:

  • A revamped, user-friendly interface

  • Workflow-driven e-filing

  • Enhanced system capabilities

  • Earlier phase deployments of LLP forms, Director KYC, and master data services

The final implementation (Lot-3) includes 38 key forms covering:

  • Annual filings

  • Audit and cost audit reports

  • Miscellaneous company filings

  • Forms under the Companies Act, 1956

With this rollout, all filings under the old V2 system will now transition to the unified MCA21 V3 platform.

MCA Forms Going Live on July 14, 2025

CategoryNumber of Forms
Annual Filing Forms13
Audit/Cost Audit Forms6
Other Statutory Forms7
Companies Act, 1956 Forms12
Total38

Notable forms include:

  • Annual Filing: AOC-4, AOC-4 CFS, MGT-7, CSR-2

  • Audit & Cost Audit: ADT-1, CRA-4

  • Other Statutory: MGT-15, INC-22A

  • 1956 Act Forms: Form 23AC/ACA, 20B, 66

Key Features and Enhancements in V3
  • Linked Filings: Certain forms now require simultaneous submission (e.g., AOC-4 CFS with Auditor’s Report).

  • Auto-Populated Financial Data: Forms like AOC-4 NBFC fetch previous year’s approved data for accuracy.

  • Web-Based Director’s Report: Eliminates unstructured attachments, improving standardisation.

  • CSR Disclosure Updates: CSR filings are now streamlined into separate forms like CSR-2.

  • Offline Excel Utility: Pre-validate forms offline before uploading, ideal for intermittent internet access.

  • Support for Liquidation/CIRP Companies: IRPs, RPs, and liquidators can now submit forms on behalf of such companies.

Important Dates & Filing Schedule (June–July 2025)

 

EventDate & TimeAction Required
Offline Payments DisabledJune 8, 2025, 12:00 A.M.Use only online payments
V2 Filing DisabledJune 18, 2025, 12:00 A.M.Submit all pending V2 SRNs
SRN Uploads (Investor/Subsidiary)June 17, 2025Upload to avoid NTBR status
MCA21 Downtime (V2 to V3 Migration)July 9–13, 2025Portal access unavailable
Go-Live of New FormsJuly 14, 2025, 12:00 A.M.Begin using V3 forms
Notable Forms Included in the MCA21 V3 Rollout

The final phase of MCA21 V3 will introduce 38 essential forms across various categories. Some of the most widely used forms include:

Annual Filing Forms

  • AOC-4, AOC-4 CFS, AOC-4 (XBRL), AOC-1, AOC-2

  • MGT-7 and MGT-7A (Annual Returns)

  • CSR-2 (Corporate Social Responsibility Report)

Audit & Cost Audit Forms

  • ADT-1, ADT-2, ADT-3, ADT-4 (Auditor Forms)

  • CRA-2, CRA-4 (Cost Audit Forms)

Other Statutory Forms

  • MGT-15 (AGM Report)

  • GNL-1 (Application to ROC)

  • INC-22A (ACTIVE Form)

  • LEAP-1 (Prospectus Filing)

  • Complaint Form

Forms under the Companies Act, 1956

  • 23AC/ACA (Balance Sheet & P&L)

  • 20B, 21A (Annual Returns)

  • 23C, 23D (Cost Auditor Appointment)

  • 66 (Compliance Certificate)

A complete list of all forms going live on July 14, 2025 is provided for reference, covering annual filings, audit reports, statutory submissions, and 1956 Act-specific forms.

Key Compliance Actions for MCA V3

To ensure a smooth filing experience on the MCA V3 platform, complete the following steps:

  1. Upgrade to a Business User Account
    Convert or register your MCA login as a Business User to access MCA V3 services.

  2. Migrate or Merge Your V2 ID
    Existing MCA V2 IDs must be merged into V3 to access legacy filings and SRNs.

  3. Associate Your DSC
    Link your Digital Signature Certificate (DSC) to your V3 profile. Filings cannot proceed without a valid DSC association.

Consequences of Missing Deadlines

Failing to follow the transition schedule may result in:

  • SRNs marked as NTBR – if investor or subsidiary data isn’t uploaded on time.

  • Failed Filings – unpaid or unsubmitted SRNs on V2 will become invalid.

  • Downtime delays – no filings can be made during July 9–13, risking non-compliance.

What Companies, Professionals & Auditors Should Know

For Companies

  • Filing procedures are more structured and require advanced planning.

  • Large companies or those with multiple subsidiaries must ensure linked filings for smooth processing.

For CS and CA Professionals

  • Enhanced validation checks reduce rejections but require accurate, real-time information.

  • Update your teams and train staff on the new filing workflows.

For Auditors and Cost Accountants

  • Audit-specific forms now include pre-checks and consolidated filings.

  • XBRL formats and extract-based filings require proper sequencing and discipline.

Expert Filing Tips
  • Use the Offline Utility: Validate forms offline before uploading to prevent system errors.

  • Start Early: Begin migration, DSC mapping, and Business User upgrades well before July 14.

  • Refer to Official Guides: Download MCA’s detailed manuals for each form before submission.

  • Practice in Dummy Accounts: Test filings with sample data to familiarize your team with validation flows.

  • Map SRNs and Linked Forms: Ensure proper linkage for multiple filings in the same financial year.

About the Author

Ravi 

  • Ravi simplifies complex legal requirements into practical, actionable guidance, empowering entrepreneurs to stay compliant and confidently build sustainable businesses.

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