The Big Shift: MCA Migrates 38 Forms to V3 - Is Your Company Ready?

Your Quick Guide to Lot 3 Forms Before the Next Filing Cycle

What is MCA's New V3 Portal?

MCA V3 is a modern, web-based portal that replaces the old PDF upload system of V2. It represents a significant upgrade with these key features:

Online filing with auto-save functionality
OTP-based login for enhanced security
Interactive dashboard to track your form status in real-time
Prefilled fields using linked data from previous filings
Excel-based offline utility available for specific forms

Understanding Lot 3 – What Changed?

Lot 3 refers to the migration of 38 forms to the new V3 portal, effective from 14th July 2025. After this date, all these forms must be filed exclusively through V3.

AOC-4 Series

Financial Statements filings

MGT-7/MGT-7A

Annual Returns

ADT-1 to ADT-4

Auditor appointment and related forms

Other Key Forms

CSR-2, GNL-1, CRA-2/4, and more

6 Brand New Forms in V3

The V3 portal introduces six forms that were not available in V2:

AOC-1 – Summary of subsidiary/JV Financial Statements
AOC-2 – Related Party Transaction (RPT) disclosures
Extract of Auditor's Report (Available for both Standalone and Consolidated financials)
Extract of Board's Report
ADT-4 – Fraud reporting to Central Government

Note: Except for ADT-4, these new forms are linked to AOC-4 or its variants.

Linked Filings - The New Approach

The standalone filing approach is being replaced with a more integrated system in V3. Now, filing one form may trigger requirements for additional linked forms.

For example, when filing AOC-4, you may need to simultaneously submit:

AOC-1 and AOC-2
CSR-2 (for companies meeting CSR criteria)
Extracts of Auditor's Report (both Standalone and Consolidated versions if applicable)
Extract of Board's Report

Offline Filing - Still Available (But Limited)

While V3 emphasizes online filing, offline Excel-based filing remains an option for specific forms:

All variants of AOC-4
MGT-7 and MGT-7A

Offline Filing Process:

Fill basic details online
Download prefilled Excel template
Complete the form offline
Upload and validate
Submit

Important: Fields prefilled in Excel cannot be edited directly. If changes are needed, you must regenerate the entire set of forms.

Must-Know Filing Rules & Deadlines

Key Transition Deadlines

Resubmissions from V2: Must be refiled in V3 by 15 August 2025
Pending payment forms in V2: Will be cancelled in V3

Important Rule Changes:

First auditor & no ADT-1 filed? Use dummy SRN: Z99999999
MGT-7/7A: Registered office photo is now mandatory
Changing company email ID: Must be done via Business User Profile, not within forms

Capital & Share Class Updates

The process for updating capital information has changed significantly:

Capital master updates: No longer through AOC-4; now strictly via MGT-7/MGT-7A
New share classes: MGT-7 won't create them unless SH-7/PAS-3 is filed
Prefilled class names: Cannot be edited but can be deleted if no longer valid
Business activities: Limited to 15 in MGT-7; extras must go in optional attachments

Pro Tip: Filing forms in correct chronological order ensures smoother auto-prefill for the next financial year.

Additional Insights for Smart Filings

CSR-2: Now a linked form (effective 2024–25 onwards)
XBRL taxonomy: Remains unchanged (IND-AS 2017 / C&I 2016)
MGT-8 (PCS certification): Now embedded in MGT-7
Shareholder data: MGT-7 allows up to 300MB in Excel format
Revised MGT-7/7A: Only allowed if AGM held = "No" in original filing

Expert Recommendation: Use SH-7 or PAS-3 to update authorized capital or share structure in MCA master data for accurate future filings.