Key Highlights as MCA Migrates final Set of e-Forms from V2 to V3 Portal

Contributed by: Priya Singh
Email id: priya@simplybiz.in

The Ministry of Corporate Affairs (MCA) has successfully completed the final phase of migration of e-forms from the legacy V2 portal to the more advanced V3 portal in line with its continued efforts to enhance compliance tracking, digital governance, and real-time validation mechanisms.

This final migration, effective 14th July 2025, marks a significant milestone in the digitization of corporate compliance in India. Consequently, MCA has disabled all company-related e-filings on the V2 portal from 18th June 2025 onward, ensuring that all such filings henceforth take place only through the V3 platform.

1. Overview of Migrated Forms

The latest release includes 38 e-forms, grouped under the following categories:

2. Key Enhancements Across the Forms

The V3 portal introduces several functional and structural upgrades aimed at simplifying compliance, improving accuracy, and enabling faster processing:

• Web-Based Interface – Most forms are now web-based, reducing the dependency on PDFs and manual uploads, thereby minimizing errors and enhancing user experience.

• Linked Filing Structure – Interconnected forms must now be filed as a single submission (e.g., AOC-4 must be filed along with CSR-2, Auditor’s Report extracts, etc.), ensuring data consistency and reducing omissions.

• Offline Filing Utility – For select high-volume forms such as AOC-4, MGT-7, and their NBFC/XBRL variants, users can download Excel-based offline utilities for form preparation and validation before uploading.

• Auto-Population of Financial Data – Key financial data such as prior-year figures in balance sheets and profit and loss accounts will now be auto-filled, improving continuity and ease of filing.

• Real-Time Digital Validations – Field-level checks are embedded in the system to ensure data integrity and reduce rejections due to common errors.

• Attachment Optimization – Several attachments that were earlier mandatory (e.g., AOC-1, AOC-2, Director’s Report) are now captured as part of structured digital fields within the form itself, enhancing compliance tracking and reducing document burden.

3. Form-Specific Enhancements

A. Annual Filing Forms ( e.g., AOC-4, MGT-7)

• AOC-4 Series

  • Available for both online and offline filing.

  • Forms such as AOC-1, AOC-2, CSR-2, and extracts of Auditor’s and Board’s Reports must now be filed along with AOC-4 in a linked manner.

  • Enhanced compatibility introduced for NBFCs and XBRL-based filings.

• MGT-7 / MGT-7A

  • Introduction of gender-wise shareholder data collection.

  • MGT-8, previously a separate attachment, is now a declaration field within the form.

  • Requirement to upload photographic evidence of the company’s registered office.

B. Audit & Cost Audit Forms (ADT-1 to ADT-4, CRA-2, CRA-4)

• Enhanced system checks to differentiate between audit firms and individual auditors.

• Validations introduced to prevent over-appointment of auditors (e.g., exceeding the 20-company limit).

• Cost audit forms now include sectioned inputs based on the nature and type of appointment.

C. CSR-2 Filing Enhancements

• From FY 2024-25 onward, , CSR-2 must be filed as a linked form with:

• • AOC-4
• • AOC-4 NBFC
• • AOC-4 XBRL

• Independent CSR-2 filing will be permitted only for earlier financial years.

• New fields introduced to capture:

• • Project status
• • Capital asset creation
• • Utilisation of CSR funds

4. Linked Filing Conditions – At a Glance

Conclusion

This final phase of migration to the V3 portal reflects the MCA’s commitment to building a robust, transparent, and technology-enabled compliance ecosystem. While the changes aim to simplify filings and improve data governance, they also require stakeholders to adapt to new filing structures, dependencies, and real-time validations.

It is important to familiarize with the revised filing protocols, update internal systems accordingly, and plan filings well in advance to avoid last-minute compliance bottlenecks.

Contributed by Priya Singh, Manager – Corporate Compliances

CTA – If you are looking for compliance support, we can help you with the same. We offer comprehensive solution and end-end management of Corporate Governance & Secretarial Compliances covering all stages of entity life cycle. If want to know more on the compliance requirements and outsource the same to us, please write to us at – Vaishali Vohra at the mail vaishali@simplybiz.in or vanaja@simplybiz.in