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Complete Guide to MCA V3 Portal Forms (2025-26)
Filing Procedures, Deadlines, Penalties & Compliance Strategies for Indian Companies
Last updated: September 10, 2025
The Ministry of Corporate Affairs (MCA) has completed its multi-phase digital transformation initiative with the full-scale migration to the MCA V3 portal (also known as MCA21 V3). This transition represents a significant milestone in India’s corporate regulatory framework, aiming to streamline compliance processes through enhanced technology integration and user experience improvements. The final batch of 38 company e-forms was officially migrated from the legacy V2 system to the new V3 portal on July 14, 2025, marking the complete transition of all statutory filings under the Companies Act, 2013 to the upgraded platform [citation:3][citation:7].
Note: This comprehensive guide covers all 38 forms now available on the MCA V3 portal, including their purposes, filing procedures, deadlines, and compliance strategies. The information has been updated to reflect the latest changes as of September 2025.
Table of Contents
- 1. Overview of MCA V3 Portal Migration and Key Changes
- 2. Complete List of 38 Forms with Purposes, Due Dates & Legal References
- 3. Detailed Breakdown of Key Forms on MCA V3 Portal
- 4. Step-by-Step Filing Process on MCA V3 Portal
- 5. Penalties & Consequences for Non-Compliance
- 6. Best Practices for Compliance on MCA V3 Portal
- 7. Conclusion: Embracing the Digital Compliance Transformation
- 8. Official Resources and Download Links
1. Overview of MCA V3 Portal Migration and Key Changes
The V3 portal introduces several critical changes that compliance professionals and companies must understand. First, the V2 portal has been completely disabled for company-related filings since June 18, 2025, including the discontinuation of the “pay-later” offline payment option. Second, all filings now require Business User login credentials rather than the traditional login methods used in V2. Third, the new system incorporates real-time validation with PAN, DIN, and CIN databases, significantly reducing errors but requiring more accurate data entry upfront [citation:3]. The migration period (July 9-13, 2025) caused temporary portal unavailability, emphasizing the need for advanced filing planning to avoid missing deadlines.
Additional improvements in the V3 system include:
- Enhanced pre-fill functionality that automatically populates company data
- Integrated payment gateway with multiple payment options
- Real-time tracking of application status
- Mobile-responsive design for filing on various devices
- Advanced search functionality for past filings
Pro Tip: Companies should ensure all directors and authorized signatories have updated their Digital Signature Certificates (DSCs) and completed DIR-3 KYC requirements before attempting to file on the V3 portal to avoid rejection.
2. Complete List of 38 Forms with Purposes, Due Dates & Legal References
The following table provides a comprehensive overview of all 38 forms now available on the MCA V3 portal, including their specific purposes, applicable due dates, and legal foundations under the Companies Act, 2013 and corresponding rules:
| Form ID | Form Name | Primary Purpose | Standard Due Date | Legal Reference |
|---|---|---|---|---|
| AOC-4 | Financial Statements | Filing of annual financial statements | 30 days from AGM | Section 137 |
| AOC-4 (CFS) | Consolidated Financial Statements | Filing of consolidated financial statements | 30 days from AGM | Section 137 |
| AOC-4 (XBRL) | XBRL Financial Statements | XBRL format filing for applicable companies | 30 days from AGM | XBRL Rules, 2015 |
| AOC-4 (NBFC) | NBFC Financial Statements | Specific format for non-banking financial companies | 30 days from AGM | Section 137 |
| MGT-7 | Annual Return | Annual return for companies | 60 days from AGM | Section 92 |
| MGT-7A | Abridged Annual Return | Simplified return for OPC/small companies | 60 days from AGM | Section 92 |
| ADT-1 | Appointment of Auditor | Notice of auditor appointment | 15 days from AGM | Section 139(1) |
| CRA-2 | Cost Auditor Appointment | Application for cost auditor appointment | 30 days from BOA | Cost Audit Rules |
| CRA-4 | Cost Audit Report | Filing of cost audit report | 30 days from receipt | Section 148 |
| INC-22A | ACTIVE Verification | Active company tagging and verification | One-time filing | Rule 25A |
| DIR-3 KYC | Director KYC | Annual KYC updating for directors | September 30 annually | Rule 12A |
| DPT-3 | Return of Deposits | Return of deposits or outstanding money | June 30 annually | Rule 16 |
| MGT-14 | Filing Resolutions | Special resolutions/agreements | 30 days from passing | Section 117 |
| SH-7 | Alteration of Share Capital | Notice of alteration of share capital | 30 days of alteration | Section 64 |
| CSR-1 | CSR Entity Registration | Registration of CSR implementing entities | Before CSR activity | CSR Rules |
| CSR-2 | CSR Reporting | Annual report on CSR activities | With AOC-4 filing | Section 135 |
| INC-20A | Commencement of Business | Declaration of business commencement | 180 days of incorporation | Section 10A |
Note: This table represents a selection of the most commonly used forms. For a complete list of all 38 forms, please refer to the official MCA notification dated July 14, 2025 [citation:3].
3. Detailed Breakdown of Key Forms on MCA V3 Portal
3.1. AOC-4 & Variants (Financial Statement Filing)
The AOC-4 form serves as the primary mechanism for companies to file their annual financial statements with the Registrar of Companies. This form has several variants tailored to different company types and reporting requirements: AOC-4 CFS for consolidated financial statements, AOC-4 XBRL for companies mandated to use XBRL formatting, and AOC-4 NBFC for non-banking financial companies [citation:7]. The form must be filed within 30 days of conducting the Annual General Meeting (AGM), with late filings attracting a penalty of ₹100 per day without any maximum limit.
The filing process requires attaching several critical documents, including the Board’s Report, Auditor’s Report, and complete Financial Statements in PDF format (or XBRL for applicable companies). For FY 2024-25 onwards, the CSR-2 addendum must be included as part of AOC-4 filing rather than as a separate submission [citation:7].
Filing Requirements for AOC-4:
- Digital Signature of authorized director
- Certificate from practicing professional (CA/CS/CMA)
- Board report attachment (PDF)
- Auditor’s report attachment (PDF)
- Complete financial statements (PDF or XBRL)
- CSR-2 report for eligible companies
Professional Tip: File ADT-1 first and use the generated SRN when filing AOC-4 to ensure data consistency and reduce rejection risks. For companies with complex structures, consider using the offline utility to avoid portal timeouts during peak filing periods.
3.2. MGT-7/MGT-7A (Annual Return Filing)
The MGT-7 form constitutes the annual return that every company must file, containing comprehensive information about the company’s structure, shareholding pattern, directors, and other compliance aspects. Smaller entities (One Person Companies and small companies) may file the simplified MGT-7A version instead [citation:7]. The due date for filing is 60 days from the AGM date, with late fees set at ₹100 per day up to a maximum of ₹5,00,000.
Notable requirements for MGT-7 include attaching a complete list of shareholders with gender-wise classification and photographs, which can be uploaded via Excel utility for larger companies. The form also requires disclosure of share transfer transactions during the financial year and details of debentures and other securities. For companies requiring extensive shareholder data, the offline utility (with a 300MB size limit) is recommended to avoid portal timeouts during peak filing periods.
Key Information Required for MGT-7:
- Registered office address and business activities
- Details of holding, subsidiary, and associate companies
- Shareholding pattern including changes during the year
- Indebtedness details
- Directors, key managerial personnel, and their remuneration
- Meetings of members, board, and its committees
- Remuneration details of directors and key personnel
- Penalties/punishment/compounding of offences
3.3. CSR-2 (Corporate Social Responsibility Reporting)
The CSR-2 form has been integrated as an addendum to the AOC-4 form rather than existing as a separate filing mechanism. Companies meeting the specified net worth, turnover, or net profit thresholds must report their Corporate Social Responsibility initiatives and expenditures through this form [citation:7]. The form requires detailed information about CSR projects undertaken, amounts allocated and spent, implementation methodology, and impact assessment reports where applicable.
Key documentation includes CSR committee recommendations, board approval documents, and project-wise expenditure breakdowns. Companies must ensure their CSR initiatives align with Schedule VII of the Companies Act and that unspent amounts are properly accounted for and transferred to specified funds as required under Section 135(5) and (6). Non-compliance with CSR provisions can result in significant penalties and damage to corporate reputation.
Important: Companies that fail to spend the mandated CSR amount must provide detailed explanations for the shortfall. The CSR committee must ensure that projects undertaken comply with the Companies Act and that proper monitoring mechanisms are in place to evaluate project effectiveness.
3.4. ADT-1 (Auditor Appointment)
The ADT-1 form serves as the official mechanism for notifying the Registrar of Companies about the appointment of auditors following the AGM. Companies must file this form within 15 days from the date of the AGM where the auditor was appointed [citation:7]. For first-time auditor appointments before the initial AGM, companies must file within 30 days of incorporation.
The form requires details including the auditor’s name, registration number, period of appointment, and remuneration payable. Companies must quote the SRN generated from ADT-1 filing when submitting subsequent forms like AOC-4 and MGT-7, creating an integrated compliance chain. Failure to file ADT-1 can lead to rejection of financial statement filings and potential penalties for the company and its officers.
Best Practice: Establish a calendar reminder for auditor appointments well before the AGM to ensure sufficient time for selection, ratification, and timely filing of ADT-1. Maintain records of auditor consent and eligibility certificates as supporting documentation.
4. Step-by-Step Filing Process on MCA V3 Portal
4.1. Registration and Pre-filing Requirements
Before initiating any filing on the MCA V3 portal, companies and professionals must complete several prerequisite steps. First, existing V2 users must upgrade to Business User status on the V3 portal by merging their V2 credentials and associating their Digital Signature Certificates (DSCs) [citation:3]. Second, all directors must have updated DIN KYC (DIR-3 KYC) completed for the current financial year, as non-compliant DINs will cause form rejections. Third, companies must ensure their registered office details are updated and verified through INC-22A (ACTIVE) filing.
The portal requires role-based access management, meaning companies must assign appropriate filing rights to professionals (company secretaries, chartered accountants) or authorized employees. Each filing requires valid Digital Signature Certificates from authorized signatories, which must be registered and functional on the V3 portal. Recommended practice includes testing DSC functionality before critical filing deadlines to avoid last-minute technical issues.
4.2. Online vs. Offline Filing Methods
The MCA V3 portal supports both web-based online filing and offline utility-based filing for certain forms. The online method involves directly filling forms on the portal with real-time validation, suitable for simpler forms with limited data requirements. The offline method allows downloading Excel-based utilities for complex forms like AOC-4, MGT-7, and MGT-7A, which can be filled offline and uploaded later [citation:3].
| Aspect | Online Filing | Offline Utility |
|---|---|---|
| Best For | Simple forms with minimal data | Complex forms with extensive data |
| Data Validation | Real-time during entry | During upload process |
| Attachment Size | Limited by portal restrictions | Higher limits (e.g., 300MB for MGT-7) |
| Internet Dependency | Requires continuous connection | Only needed for upload |
| Recommended Forms | DIR-3 KYC, INC-22A, ADT-1 | AOC-4, MGT-7, MGT-7A |
For offline utilities, companies should download the latest version from the MCA portal specifically designed for V3 compatibility. After completing the Excel utility, users must generate a JSON file for upload, which undergoes validation checks before final submission. This method is particularly useful for companies with extensive shareholder bases or those requiring multiple reviews before final submission.
Technical Note: The MCA V3 portal requires all attachments to be in PDF/A format with a maximum size of 10MB per document. For XBRL filings, the instance document must be in .xml format with supporting documents in PDF.
5. Penalties & Consequences for Non-Compliance
Non-compliance with MCA filing requirements attracts significant penalties under various provisions of the Companies Act, 2013. The penalty structure operates on a per-day default basis in many cases, making timely filing crucial to avoid escalating financial consequences.
For annual return filings (MGT-7), companies face a penalty of ₹10,000 plus an additional ₹100 for each day of continuing default, with maximum penalties reaching ₹2,00,000 for the company and ₹50,000 for officers in default. For financial statement filings (AOC-4), similar penalties apply, with the company liable for ₹10,000 plus ₹100 per day up to ₹2,00,000, and officers facing ₹10,000 that may extend to ₹50,000.
Beyond financial penalties, non-compliance can lead to director disqualification after three consecutive years of default in filing annual returns, preventing them from holding board positions in any company. Companies may be classified as “inactive” after INC-22A non-compliance, restricting their ability to undertake business activities or make changes to directorship or capital structure [citation:3]. Additionally, non-compliant companies face difficulties in obtaining bank loans, participating in government tenders, or raising capital due to their poor compliance record.
| Form Type | Penalty for Company | Penalty for Officers | Additional Consequences |
|---|---|---|---|
| AOC-4 (Financial Statements) | ₹10,000 + ₹100/day (max ₹2,00,000) | ₹10,000 (may extend to ₹50,000) | Prosecution under Section 137(3) |
| MGT-7 (Annual Return) | ₹10,000 + ₹100/day (max ₹2,00,000) | ₹10,000 (may extend to ₹50,000) | Director disqualification after 3 years |
| ADT-1 (Auditor Appointment) | ₹10,000 + ₹100/day (max ₹2,00,000) | ₹10,000 (may extend to ₹50,000) | Invalidation of auditor appointment |
| DPT-3 (Return of Deposits) | ₹10,000 + ₹100/day (max ₹2,00,000) | ₹10,000 (may extend to ₹50,000) | Additional penalties under RBI regulations |
| INC-22A (ACTIVE) | ₹10,000 (one-time) | ₹10,000 (one-time) | Company marked “inactive” |
Serious Implications: Continued non-compliance can lead to the company being struck off from the Register of Companies under Section 248 of the Companies Act. Directors of struck-off companies face restrictions on forming new companies or holding directorship positions for up to 5 years.
6. Best Practices for Compliance on MCA V3 Portal
6.1. Proactive Compliance Calendar Management
Establishing a comprehensive compliance calendar is fundamental to avoiding missed deadlines and associated penalties. Companies should map all filing requirements based on their incorporation date, financial year-end, and AGM date, with reminders set well in advance of due dates [citation:7]. Recommended practice includes creating a quarterly compliance checklist that identifies all upcoming filings and assigns responsibility to specific team members.
For FY 2024-25, most companies will hold their AGMs by September 30, 2025, making October and November critical months for annual filings. Key dates to remember include:
- ADT-1: Within 15 days of AGM
- AOC-4: Within 30 days of AGM
- MGT-7/MGT-7A: Within 60 days of AGM
- DPT-3: By June 30 annually
- DIR-3 KYC: By September 30 annually
6.2. Documentation and Internal Controls
Maintaining proper documentation throughout the year significantly simplifies the filing process. Companies should establish centralized repositories for board resolutions, shareholder agreements, auditor reports, and other documents required for filings. Implementing internal compliance reviews by qualified professionals (company secretaries, chartered accountants) before final submission can identify potential issues early and reduce rejection rates.
The MCA V3 portal’s pre-fill functionality relies on accurate master data, making regular reconciliation of company details on the portal with internal records essential. Companies should periodically verify their registered office address, director details, share capital structure, and charge information to ensure consistency across all filings.
6.3. Technical Preparedness and Contingency Planning
Given the complete transition to the web-based V3 system, maintaining technical readiness is crucial for compliance success. This includes ensuring valid Digital Signature Certificates for all authorized signatories, updating Business User permissions, and testing the offline utilities well before filing deadlines [citation:3].
Companies should establish contingency plans for portal unavailability during peak periods, which may include completing filings during non-peak hours or several days before deadlines. Professional recommendation suggests initiating the filing process at least 3-5 days before actual due dates to accommodate technical glitches or validation issues that might require resubmission.
Expert Insight: Consider maintaining a dedicated compliance workstation with all necessary software (Java, DSC drivers, PDF applications) configured specifically for MCA filings to reduce technical issues. Designate a primary and backup filing operator to ensure continuity during absences.
7. Conclusion: Embracing the Digital Compliance Transformation
The full implementation of the MCA V3 portal with all 38 company forms represents a transformative shift in India’s corporate compliance landscape. This digital-first approach offers significant advantages including faster processing times, improved data accuracy through validations, and enhanced transparency in corporate filings [citation:3][citation:7]. However, these benefits come with increased responsibility for companies to maintain meticulous records and ensure timely compliance.
The key to successful adaptation lies in understanding the new requirements, preparing documentation in advance, and leveraging professional expertise where needed. Companies that embrace this digital transformation and develop robust compliance processes will not only avoid penalties but also enhance their corporate governance standards and stakeholder confidence.
As the MCA continues to expand the V3 portal’s capabilities, companies should stay informed about future developments through official channels like the MCA website (www.mca.gov.in) and circular notifications. Building a culture of compliance rather than treating it as a year-end activity will be the hallmark of successful organizations in this new regulatory environment.
8. Official Resources and Download Links
To assist with compliance on the MCA V3 portal, here are essential official resources and download links:
- MCA V3 Portal Login: https://www.mca.gov.in/mcav3/login
- List of All MCA Forms: https://www.mca.gov.in/content/mca/global/en/ministry/acts-rules/company-forms.html
- MCA Circular on V3 Migration: https://www.mca.gov.in/content/mca/global/en/circulars/2025-july/company-forms-migration.html
- Offline Utilities Download: https://www.mca.gov.in/mcav3/offline-utilities
- Business User Registration Guide: https://www.mca.gov.in/mcav3/help
- MCA Helpdesk Contact: mcahelpdesk@mca.gov.in or 0120-4689200
Note: All forms are web-based on the MCA V3 portal, but offline utilities are available for select forms (AOC-4, MGT-7, etc.) which can be downloaded from the portal [citation:3].
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