CS professionals need to gear up for the last leg of shifting of 38 forms in MCA to V3 filing-web based filing to remove clerical errors, manual effort.

To support the transition, V 2 filing has been disabled from 18th June 2025 and New forms to be made available in V3 from 14th July 2025. The major changes in Eforms in MCA v3 are as under:

-AOC 4, MGT 7 and MGT 7A can be filed online or offline. In offline mode, you can fill in details in downloaded excel.

-AOC 1, AOC 2, CSR2, auditors report and Director’s report will be linked filing by way of web form. All tables of CSR 2 are downloadable in excel for filling to save time.

-AOC 4 CFS is also linked form enabling filing of Standalone and consolidated together. Only for AOC 4 filed in V2 for which CFS is pending, CFS will be allowed independently in V3.

-In AOC 4 XBRL you have to attach signed Financial statements also along with XML document.

-Companies under liquidation/CIRP can also file AOC4 by affixing DSC of IRP/RP/liquidator.

-New table in AOC 4 for capturing secretarial auditor observations.

-Previous year BS and PL figures will be auto populated and editable based on previous filing. Reason for edit should be provided.

-List of shareholders/debenture holders to be attached in form of pre-defined excel with gender details and new field added for mentioning name of person responsible for compliance with beneficial interest disclosure, additional attachment to MGT 7 for photograph of outside building and name prominently visible in registered office.

-MGT 8 will be in form itself rather than attachment with DSC requirement of PCS.

MCA has issued various amendments/notifications to prepare for filing in V3, below are the excerpts:

1. AMENDMENT IN COMPANIES (ACCOUNT) RULES

• Extension of due date for CSR 2 of FY 23-24 till 30th June 2025

Click here to access the Circular

2. AMENDMENT TO COMPANIES (REGISTRATION OFFICES AND FEES) AMENDMENT RULES, 2025

-effective from July 14, 2025,

-mandating that all filings made through Form GNL-1 must now be certified by a full-time practicing Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant.

-The amended form requires detailed disclosures such as the type and duration of default, involved parties, corrective actions taken, and references to statutory notices.

-This change aims to enhance transparency and accountability in filings and brings such submissions under the purview of legal provisions related to false statements and fraud under the Companies Act, 2013.

Click here to access the Circular

3. COMPANIES (ACCOUNTS) SECOND AMENDMENT RULES, 2025

• AOC 4, MGT 7 and MGT 7A can be filed online or offline. In offline mode, you can fill in details in downloaded excel.
• AOC 1, AOC 2, CSR2, auditors report and Director’s report will be linked filing by way of web form. All tables of CSR 2 are downloadable in excel for filling to save time.
• AOC 4 CFS is also linked form enabling filing of Standalone and consolidated together. Only for AOC 4 filed in V2 for which CFS is pending, CFS will be allowed independently in V3.
• In AOC 4 XBRL you have to attach signed Financial statements also along with XML document.
• Companies under liquidation/CIRP can also file AOC4 by affixing DSC of IRP/RP/liquidator
• New table in AOC 4 for capturing secretarial auditor observations.
• Previous year BS and PL figures will be auto populated and editable based on previous filing. Reason for edit should be provided
• List of shareholders/debenture holders to be attached in form of predefined excel with gender details and new field added for mentioning name of person responsible for compliance with beneficial interest disclosure, additional attachment to MGT 7 for photograph of outside building and name prominently visible in registered office.
• MGT 8 will be in form itself rather than attachment with DSC requirement of PCS.

Click here to access the Circular

4. SEPARATE FILING OF E-FORM CSR-2 FOR COMPANIES THAT FILED AOC-4 ON MCA V2 BEFORE TRANSITION TO V3

The Ministry of Corporate Affairs (MCA) has allowed separate filing of e-Form CSR-2 for companies that submitted their AOC-4 forms on the old MCA21 V2 portal before its decommissioning on MCA V3 from 14th July 2025 till 15th August 2025.

Click here to access the Circular

5. Relaxation of additional fees for filing of eforms during transition from MCA21 V2 to V3- registration.

• MCA21 portal is migrating from Version 2 to Version 3. During this period (June 18–July 13, 2025), select e‑forms will be temporarily unavailable.

• 13 forms covered for waiver: Includes AOC‑4 (various formats), MGT‑7/7A, MGT‑15, GNL‑1, LEAP‑1, ADT‑1, ADT‑3, CRA‑2, CRA‑4.

• If the original due date or resubmission date fell between June 18 and July 31, 2025, the form can be filed without additional fees until August 15, 2025.

• To alleviate compliance challenges during the V3 portal rollout.

• One-time Relief: submissions past August 15 will attract normal fees

Click here to access the Circular

6. AMENDMENT TO COMPANIES INCORPORATION RULES

• Effective 14th July 2025
• Revised Form INC-22A-Active (Active company tagging identities and verification)
• Additional disclosures on directors, KMP, registered office verification with photos, status of annual filing.

Click here to access the Circular

Akansha Rathi and Associates (ARACS), Company Secretary Firm in Navi Mumbai is engaged into compliance related services. We have a team of experts who not only possess required skills and experience but also have worked in complex business environment and were engaged in providing complex solutions in terms of providing related Compliance services to our clients.