The transition from MCA Version 2 (V2) to Version 3 (V3) marks a major shift in how businesses and professionals handle corporate filings in India. With the rollout of Lot-3, the Ministry of Corporate Affairs (MCA) has moved 38 important forms mostly related to annual returns, audits, and cost reports to the upgraded V3 portal.

This guide is your step-by-step companion to understanding this change, navigating the new system, and making your filings stress-free.

What This Guide Covers?

The MCA has released a detailed FAQ document covering 62 questions about Lot-3 forms on the V3 portal. But we go further.

In this guide, you’ll find:

Simple explanations of all 38 Lot-3 forms
When and how to file each form
How to fix issues if any form got stuck
Instructions on using the Offline Excel Utility
Handling linked filings (e.g., AOC-4 + MGT-7)
Updating details like share capital, CSR, and auditor info
Solutions for DSC, login, and user issues

We’ve included:

Real-world examples
Clear instructions
Common mistakes to avoid
FAQs broken down into plain English

Whether you’re filing for a small startup or a listed company, this guide makes it all easy to follow.

Who Should Use This Guide?

This guide is designed for anyone involved in corporate compliance. Here’s how it can help different professionals:

Role	Why This Guide Helps
Company Secretaries (CS)	Learn how to manage linked forms and validations.
Chartered Accountants (CA)	Ensure accuracy in AOC, MGT, ADT, and audit filings.
Compliance Officers	Streamline team filings with Excel-based utility.
Directors / Promoters	Understand your new compliance duties.
Startups & MSMEs	Learn about simple forms like MGT-7A, AOC-4 NBFC.
Auditors / Cost Accountants	Get clear steps for CRA-4, ADT-4, and fraud reporting.

Overview of MCA21 Version 2 (V2)

The MCA V2 portal was the core system for corporate compliance in India for over a decade. It handled:

Company incorporations
Annual filings like AOC-4, MGT-7
Director details, DINs
Charge creation, event-based filings

But as the number of companies grew, V2 started showing signs of stress.

Problems with V2:

Required downloading, filling, and uploading PDF forms
Frequent version mismatch errors
Poor error messaging and debugging
No real-time verification
No integration with other government databases like PAN/Aadhaar
Only single-user login access (no CA/CS roles)

Professionals had to use extra tools just to validate forms and track SRNs.

Overview of MCA21 Version 3 (V3)

MCA V3 is not just a redesign. It’s a completely new platform designed to handle:

Structured data
Web-based or Excel-based filings
Role-based dashboards (CA, CS, Director)
Real-time PAN, GST, Aadhaar checks
Faster SRN generation and approval tracking

Key features of V3:

Online web forms (no need to upload PDFs)
Real-time error checking
Smart dashboards for tracking filings
Integrated help buttons, tooltips, and validations
Linked filings now supported (e.g., AOC-4 with MGT-7)

The Journey to MCA V3

The MCA V2 portal was a game-changer when first introduced. But over time, the system became slow, rigid, and hard to use.

Under the Digital India Mission, the government decided to revamp the entire platform. Thus began the transformation from V2 to V3.

Why was change needed?

Too many filing delays
Frequent portal crashes
PDF-based forms with no real-time error checks
No user dashboards or role-based logins

To solve all this, MCA developed Version 3, a modern portal built on newer technologies. The transition from V2 to V3 started in 2022 with LLP forms (Lot-1), followed by incorporation and other company related forms (Lot-2), and now 38 Annual Filing, Audit/Cost Audit and CSR related forms in Lot-3.

Eventually, V3 will become the one-stop platform for:

Incorporation
Compliance
Adjudication
E-consultation
Grievance redressal

Why Did MCA Move from V2 to V3?

The old V2 system was PDF-based, with these problems:

You had to download a form, fill it offline, and then upload it
No auto-fill features
No real-time validation—errors came after upload
Frequent filing failures due to outdated Java or DSC issues

With V3, MCA has created a smarter system:

Web-based and Excel-based forms—no manual upload required
Instant validation—errors are flagged immediately
Fields pre-filled using CIN, DIN, or PAN data
Dashboard to track all your filings, payments, and SRNs
Linked forms can be filed together

This shift helps reduce compliance fatigue and improves data quality for the regulators.

Key Differences: MCA V2 vs MCA V3

Here’s a quick comparison to show how much better V3 is:

Feature	MCA V2	MCA V3
Form Type	PDF download + upload	Web-based + Excel offline utility
Login Method	Username + password	Email ID + OTP
User Interface	Basic	Smart dashboard with tabs
Error Checking	After submission	Real-time validation
Linked Filings	Not supported	Fully supported
Auto-fill	Manual entry	Pre-filled fields using CIN
Role-based Login	No	Yes (Director, CA/CS, Company User)
Help Tools	None	Tooltips + error prompts
Form Tracking	“My Workspace”	“My Application” tab with status filter
Offline Filing	Not available	Excel utility available

Post Lot-3 Changes in MCA V3

The launch of Lot-3 on 14th July 2025 has brought a wave of powerful improvements to the MCA V3 portal. With this rollout, filing processes have become smarter, faster, and more user-friendly for professionals, companies, and even first time filers.

Let’s look at the major enhancements that came with Lot-3 and how they are making compliance easier and more efficient.

Launch of Lot-3 on 14 July 2025

On 14th July 2025, the Ministry of Corporate Affairs (MCA) made a major leap by transitioning 38 essential forms from the V2 system to V3 under Lot-3. These forms cover key areas like:

Annual returns (MGT-7, MGT-7A)
Financial statements (AOC-4, AOC-4 XBRL)
Auditor appointments (ADT-1, ADT-3)
Cost audit reports (CRA-4)
CSR, related party, and fraud reporting (CSR-2, AOC-2, MGT-7A, etc.)

This shift impacts nearly every company operating in India—from small startups to listed giants—because these forms are core to yearly compliance.

Web Forms and Excel Utility Mode

With V3, MCA introduced two ways to file forms:

Web Forms (Online)

You can directly fill and submit forms on the MCA portal using your browser—no need to download anything. This is ideal for simple or single filings.

Excel Offline Utility

Prefer working offline? You can download Excel templates, fill them with your team, and upload them later to the MCA portal.

Example:

A company wants to file CSR-2, AOC-1, and AOC-2. It assigns each Excel form to a different team member. Once everyone fills their part, the compliance officer merges and uploads them via the MCA V3 portal. This saves time and avoids back-and-forth edits.

Linked Filing Support Introduced

One of the smartest changes is Linked Filing Support.

In V2, you had to file each form separately. But in V3, the portal automatically links related forms and asks you to submit them together.

Example:

If you’re filing AOC-4 and your company has subsidiaries, the portal will ask you to include AOC-1 as a linked form. This ensures the submission is complete and prevents rejection later.

Linked filings also help you stay compliant with fewer uploads and consistent data across forms.

Introduction of “My Application” Dashboard

V2 had a basic “My Workspace,” but V3 gives you a smart “My Application” dashboard with everything in one place:

Form status: Draft, Uploaded, Under Processing, Resubmission
Payment status: Pending or Completed
Remarks if ROC asks for changes
Real-time tracking of all SRNs

Example:

Let’s say you’ve filed CRA-4 and it’s under review. You also saved MGT-7A as a draft. The dashboard will show both filings with current statuses and allow easy tracking without going through multiple screens.

Real-Time Validations and Pre-filled Fields

No more guesswork or manual errors. MCA V3 helps you with smart validations and auto-filled data:

Company Name, CIN, and Address auto-fill after entry
Financial Year auto-calculates
Dropdowns and radio buttons guide your answers
Form logic changes dynamically (e.g., for Original vs Revised filings)

Example:

If you’re filing AOC-4 for FY 2024–25, just entering your CIN fetches all relevant company details. This saves time and avoids typing errors.

V3 also warns you instantly if anything is wrong—like mismatched DINs or missing attachments—so you can fix issues before submission.

Email + OTP Login Mechanism

MCA has made login easier and more secure. Instead of remembering complex usernames and passwords, V3 lets you log in with:

Your registered email ID
An OTP (One-Time Password) sent to your inbox

This is a major relief for professionals who handle filings for multiple companies or clients.

Bonus:

You can also register multiple user roles—like Company User, CA, CS, or Director under one email, each with separate access and permissions.

Conditional STP and Filing Logic

MCA V3 now uses Conditional Straight-Through Processing (STP). Here’s how it works:

If your form passes all checks, it’s approved instantly (STP)
If errors or mismatches are found, it goes for ROC review

Examples:

Approved Instantly: If all DINs in MGT-7A match MCA records
Goes to ROC: If there’s a director whose tenure exceeds the legal limit

This reduces approval time for clean filings while ensuring scrutiny for risky or non-compliant ones.

What Has Been Removed or Replaced from V2

The transition to V3 is more than just an upgrade—it’s a complete overhaul of how companies file and track their compliance.

Here’s what’s gone and what’s new:

Old V2 System	New V3 System
PDF forms downloaded/uploaded	Web forms and Excel utilities
Manual DSC upload on each form	DSC linked to user registration
One user per company	Multiple users with role-based access
Unclear error messages	Real-time validations + tooltips
Fixed attachment rules	Dynamic attachment logic with file limits
No tracking of form status	Smart dashboard with live form status
Delayed error reporting	Instant prompts during form filling

Overview of MCA Lot-3 Forms

What are Lot-3 Forms?

On 14th July 2025, the Ministry of Corporate Affairs (MCA) officially shifted another large batch of forms from the old V2 portal to the upgraded V3 platform. This batch is called Lot-3.

Lot-3 includes 38 e-forms that are crucial for annual filings, auditor-related submissions, cost audits, and disclosures under the Companies Act, 2013. These forms were either upgraded or newly introduced to take advantage of the improved features of the V3 system.

Who uses Lot-3 forms?

Private limited companies
Public limited companies
Listed companies
One Person Companies (OPCs)
Company Secretaries (CS), Chartered Accountants (CA), and Cost Accountants

Key Purposes of Lot-3 Forms:

Filing financial statements (AOC forms)
Filing annual returns (MGT forms)
Auditor appointment, resignation, or removal (ADT forms)
Corporate Social Responsibility reporting (CSR-2)
Cost audit filings (CRA forms)
Related party transaction disclosures (AOC-2)
XBRL format submissions (for applicable companies)

These forms are mandatory to file through the MCA V3 portal from 14th July 2025 onward. They can no longer be filed on the older V2 system.

Processing Types: STP, Non-STP, Conditional STP

Each Lot-3 form now has a specific processing type, which determines how the MCA system handles the form after submission.

Type	Description
STP (Straight Through Processing)	Approved automatically by the system without human review.
Non-STP	Manually reviewed and approved by the Registrar of Companies (ROC).
Conditional STP	Automatically approved only if validations pass; otherwise sent for ROC scrutiny.

Examples:

MGT-7A (Annual Return for OPCs) is an STP form — quick and automatic.
ADT-2 (Application for Auditor Removal) is Non-STP — goes to ROC for approval.
AOC-4 (Financial Statement filing) is Conditional STP — automatic only if no errors.

This system improves processing efficiency while maintaining oversight where necessary.

Categories of Lot-3 Forms

The 38 Lot-3 forms are organized into 6 major categories for better understanding and filing flow.

Category 1: Financial Statements & Reports (AOC Series)

Form	Purpose
AOC-4	Filing standalone financials
AOC-4 CFS	Consolidated financial statements
AOC-4 NBFC / IND-AS	For NBFCs using Ind-AS
AOC-1	Subsidiary and JV details
AOC-2	Related party transactions
AOC-4 XBRL	XBRL-based AOC-4
CSR-2	Annual CSR report
Extracts	Auditor’s & Board’s Reports

Category 2: Annual Returns (MGT Series)

Form	Purpose
MGT-7	Annual return (standard companies)
MGT-7A	Return for OPCs/small companies
MGT-15	AGM proceedings report

Category 3: Auditor Related (ADT Series)

Form	Purpose
ADT-1	Appointment of auditor
ADT-2	Auditor removal
ADT-3	Resignation notice
ADT-4	Fraud reporting by auditors (new)

Category 4: Cost Audit (CRA Series)

Form	Purpose
CRA-2	Cost auditor appointment
CRA-4	Cost audit report submission

Category 5: Other Forms

Form	Purpose
GNL-1	Miscellaneous resolutions
LEAP-1	Legal Entity Identifier registration
Complaint Form	Stakeholder complaint submission
INC-22A (ACTIVE)	Company address verification
Form 66	Compliance certificate for certain companies

Category 6: Legacy & XBRL Forms

Form	Purpose
23AC / 23ACA	Balance Sheet & P&L (legacy)
23AC-XBRL / 23ACA-XBRL	XBRL version filings
23B / 23C / 23D	Auditor appointments & applications
CRL-1 / A-XBRL / I-XBRL	Cost & XBRL filings
20B / 21A	Older annual return forms

Newly Introduced Forms in MCA V3 under Lot-3

Among the 38 Lot-3 forms, 6 are newly introduced in V3 and were not part of V2:

New Form	Purpose
AOC-1	Disclosure of subsidiaries and joint ventures
AOC-2	Related party transactions
Extract of Auditor’s Report (Standalone)	Filed with AOC-4
Extract of Auditor’s Report (Consolidated)	Filed with AOC-4 CFS
Extract of Board’s Report	New filing requirement with AOC forms
ADT-4	Auditor’s fraud reporting to the Central Government

The 38 e-Forms in Lot 3 Explained

Understanding the Scope

MCA’s Lot 3 contains 38 statutory e-forms that must now be filed exclusively through the MCA Version 3 (V3) portal as of 14 July 2025.

These forms have ben grouped under:

Financial Statement Filing (AOC series)
Annual Returns (MGT series)
Auditor and Cost Audit Forms (ADT and CRA series)
CSR and Legal Disclosures (CSR-2, GNL-1, LEAP-1)
Older and XBRL forms (XBRL, Form 66, INC-22A, etc.)

Financial Statement Related Forms (AOC Series)

Form ID	Purpose	Who Files It?
AOC-4	Standalone financial statement filing	All companies except those who covered under XBRL applicability.
AOC-4 CFS	Consolidated financials (holding companies)	Holding companies with subsidiaries, associate or Join Venture
AOC-4 NBFC IND-AS	For NBFCs following Indian Accounting Standards	NBFCs only
AOC-4 XBRL	Filing financials in XBRL format	Listed companies and Companies covered under XBRL applicability.
AOC-1	Disclosures of subsidiaries, Associate or JVs	Only if selected “Yes” in AOC-4
AOC-2	Disclosure of related party transactions	If related party transactions exist and selected “Yes” in AOC-4
Extract of Auditor’s Report (Standalone)	Must accompany AOC-4	All companies filing AOC-4
Extract of Auditor’s Report (Consolidated)	Must accompany AOC-4 CFS	Only if AOC-4 CFS is filed
Extract of Board’s Report	Summary version of board’s report	Mandatory in all AOC-4 filings

Note: Except AOC-4 XBRL, all above forms can be part of linked filings and may be submitted in one flow using the Offline Utility.

CSR Reporting Form

Form ID	Purpose	Who Files It?
CSR-2	Annual reporting of CSR expenditure and projects	All companies to which CSR is applicable under Section 135

Important: CSR-2 is linked to AOC-4 and mandatory from FY 2024–25 onward.

Example: If your company has CSR applicability in FY 2024–25 and you’re filing AOC-4, CSR-2 will be linked with the AOC-4 in V3.

Auditor Appointment & Resignation Forms (ADT Series)

Form ID	Purpose	Who Files It?
ADT-1	Appointment of an auditor	Every company appointing a new auditor
ADT-2	Application to Central Government for removal of auditor	If auditor is being removed before term
ADT-3	Resignation of auditor	Filed by the company
ADT-4	Auditor’s report to government regarding suspected fraud	Filed by the auditor, not the company (new in V3)

Important: ADT-4 is completely new and will be filed as a standalone online form by the auditor.

Annual Return Forms (MGT Series)

Form ID	Purpose	Who Files It?
MGT-7	Annual Return (except for OPCs & small companies)	Private/Public/Listed companies
MGT-7A	Simplified return for OPCs and small companies	OPCs and small companies only
MGT-15	Report on AGM	Listed companies and public companies with ≥1000 shareholders

Pro Tip: MGT-7/MGT-7A must be filed after AOC-4 to enable pre-filled financial information.

Things to Note: MGT-8 is a part of MGT-7 now.

For Companies covered under the provision of Section-92(2) (i.e. Listed Company, and Companies having paid up share capital having 10 crore or more or turnover having 50 crore or more) MGT-8 is now linked with MGT-7 and qualifying remark, if any, about compliance can be added in Optional Attachment filed.

Further as per the Advisory Note issued by the ICSI (Institute of Company Secretaries of India It is advised to continue to certify compliances under Form MGT-8 on the Letter Head of PCS, generate UDIN in accordance with the guidelines issued by the ICSI.

Cost Audit Forms (CRA Series)

Form ID	Purpose	Who Files It?
CRA-2	Appointment of cost auditor	Companies required to maintain cost records
CRA-4	Cost audit report and annexure	Filed by company after audit is complete

Legal, General, and Miscellaneous Forms

Form ID	Purpose	Who Files It?
GNL-1	General application to ROC	When no specific form exists (e.g., AGM extension)
LEAP-1	Legal Entity Identifier (LEI) registration	Applicable to certain regulated companies
Complaint Form	File investor/stakeholder complaints	Any stakeholder
Form 66	Compliance Certificate for specific companies	Companies falling under certain rules
INC-22A (ACTIVE)	KYC of company and verification of registered office	All active companies from earlier years

XBRL and Legacy Filings

These are older forms still applicable for historical filings or XBRL-format requirements:

Form ID	Purpose
23AC, 23ACA	Filing Balance Sheet & P&L manually
23AC-XBRL, 23ACA-XBRL	XBRL-format of above
23B	Auditor appointment
23C	Application to Central Govt for auditor appointment
23D	Info about cost auditor
A-XBRL, I-XBRL, CRL-1	Other cost-related XBRL forms
20B, 21A	Older versions of annual return for past financial years

Full List in Tabular Format (Summary)

Category	Key Forms
Financials	AOC-4, AOC-4 CFS, NBFC, AOC-1, AOC-2, CSR-2, Extracts
Annual Return	MGT-7, MGT-7A, MGT-15
Auditor	ADT-1 to ADT-4
Cost Audit	CRA-2, CRA-4
Legal & Misc	GNL-1, LEAP-1, Form 66, Complaint, INC-22A
Legacy/XBRL	23AC, 23ACA, XBRLs, 20B, 21A, 23B/C/D

Understanding the Linked Filing in V3

What is “Linked Filing”?

Linked filing is one of the most important innovations in MCA V3. Under this system, the portal automatically connects related forms and prompts you to file them together as a bundle. This reduces chances of omission, saves time, and ensures compliance accuracy.

It is not optional: if your answers in one form trigger the requirement for another, the system will automatically prompt you to file the second form as a “linked form.”

Let’s understand how this works. Suppose you’re filing AOC-4 and you mention that your company has a subsidiary. The system will not allow you to continue unless you also file AOC-1 (for subsidiary details) in the same submission. This connected submission is called “linked filing”.

Earlier in V2, these forms could be filed separately, often leading to errors and mismatches. Now, V3 forces logical sequencing and keeps filings consistent.

Why it matters: Linked filings help the ROC and stakeholders get a complete picture in one go. It also avoids penalties for missing mandatory disclosures.

Which Forms Are Eligible for Linked Filing?

Right now, the “linked filing” feature applies primarily to financial statement forms like AOC-4 and AOC-4 NBFC.

Here’s a clear mapping:

Parent Form	Linked Forms (if applicable)
AOC-4 / AOC-4 NBFC	AOC-4 CFS (Subsidiary/Associate/JV)
	AOC-1 (Subsidiary/Associate/JV)
	AOC-2 (Related Party Transactions)
	CSR-2 (Corporate Social Responsibility)
	Extract of Auditor’s Report (Standalone or Consolidated)
	Extract of Board’s Report

Note: AOC-4 XBRL allows only CSR-2 as a linked form. Others must be filed separately.

This mapping ensures that all required financial, CSR, and governance details reach ROC in a bundled manner, reducing fragmentation.

When Do Linked Filings Get Triggered? (with Examples)

MCA V3 is smart, it reads your answers and then decides what else needs to be filed.

Let’s break down the triggers:

Trigger Question	System Response (Linked Form)
Do you have a subsidiary, associate, or JV?	AOC-4 CFS /AOC-1
Related party transactions?	AOC-2
CSR applicable?	CSR-2
Filing consolidated financials?	Auditor’s Report (Consolidated)
Filing standalone financials?	Auditor’s Report (Standalone)
Any company filing AOC-4	Board’s Report (always required)

Example:
Imagine a private company has a wholly owned subsidiary, has undertaken CSR activities, and related party transactions. On MCA V3, when they file AOC-4, it will auto-link:

AOC-4 CFS
AOC-1
AOC-2
CSR-2
Auditor’s Report (Standalone or Consolidated)
Board’s Report

They must file all these forms together.

Filing Modes and Linked Forms

You can file linked forms using either Web-based mode or Offline Excel utility but all forms in a set must follow one mode only.

Mode	Linked Filing Supported?	Condition
Web Form	Yes	All filled together online
Excel Utility	Yes	Download ZIP, fill and upload
Mixed Mode	No	Not allowed

Tip: If you choose offline filing for AOC-4, all linked forms (AOC-1, AOC-2, etc.) must be filed offline too. You cannot mix modes.

Filing Sequence (Offline Mode)

When using offline utility, the order of filing matters. MCA recommends this sequence for a successful bulk submission:

AOC-4 CFS (if applicable)
AOC-1 (if applicable)
AOC-2 (if applicable)
CSR-2 (if applicable)
Extract of Auditor’s Report (Standalone or Consolidated)
Extract of Board’s Report

Submitting in wrong order may cause upload errors.

Special Rule for AOC-4 XBRL

For companies using AOC-4 XBRL, MCA V3 restricts linked filing.

Only CSR-2 can be linked. All other forms like AOC-1, AOC-2, or auditor extracts must be filed separately.

Example:

If a listed company files AOC-4 XBRL, it cannot attach AOC-1 or AOC-2 as linked forms.

What Happens if a Linked Form is Missing?

MCA V3 validates everything before submission. If a required linked form is missing:

Your parent form (like AOC-4) will not upload
You’ll see a validation error
In some cases, the Upload button will be disabled

Always read the on-screen messages carefully. The system will clearly tell you what linked form is missing and why.

Can You Revise a Single Form Later?

No. You cannot revise only one form from a linked set.

If any one form has an error (say AOC-2), you must revise all forms in that filing bundle. This means re-uploading:

AOC-4 (marked as revised)
AOC-1, AOC-2, CSR-2 (as needed)
Auditor’s Report
Board’s Report

Example:

You found a mistake in AOC-2’s figures after filing. You’ll need to:

Correct AOC-2
Also re-submit AOC-4 (it cannot be untouched)
Include all previous linked forms again.

Offline vs Online Filing Modes (MCA V3 Filing Options)

Introduction: Two Filing Options in V3

One of the most practical upgrades in the MCA V3 system is the flexibility to choose between two filing modes:

Mode	Description	Best For
Online (Web-Based)	Fill the form directly in your browser	Simple, single-form filings
Offline (Excel-Based Utility)	Download Excel ZIP files, fill offline, and upload	Complex, multi-form, or collaborative filings

The form content and structure remain the same in both modes the difference lies in how you prepare and submit the forms.

Choosing the Right Mode: When to Use Online vs Offline

Situation	Recommended Mode
Only one form with minimal data (e.g., ADT-3)	Online
You’re filing AOC-4 with multiple linked forms	Offline
CSR-2 has multiple locations and projects	Offline
Multiple people need to work on form data	Offline
You want real-time validation and help tooltips	Online

Online Filing: Step-by-Step Process

Online filing is recommended when:

The form is relatively short
You have all information ready
There are no linked forms or attachments exceeding limits

Steps for Online Filing:

Login to MCA V3 portal with your email and OTP.
Go to “E-Filing → Company Forms” and select the form.
Fill the web form directly in the browser.
The system auto-fills basic company info (Name, Registered Office etc).
Upload mandatory attachments.
Add DSC signature where required.
Preview → Validate → Pay → Submit.
Track SRN from My Application dashboard.

Example: Filing ADT-1 Online

A company appointing a new statutory auditor can complete the entire ADT-1 in under 10 minutes using the web form.

No linked forms
Few fields (auditor name, PAN, firm registration number, tenure etc.)
Small-sized PDF attachment (Consent, Resolution and Intimation letter)

Offline mode is ideal when you’re dealing with:

Large forms like AOC-4 with linked filings
Excel entries with tables (e.g., CSR-2 projects)
Bulk attachments or multiple parties involved

Steps for Offline Filing:

Start by selecting your parent form online (e.g., AOC-4).
Fill in preliminary data like CIN, FY, and form purpose.
System prompts for linked forms based on your input.
Click “Download Offline Utility” — system generates a ZIP file with all selected forms in Excel.
Open each Excel form individually:
- Fill values carefully (some are prefilled)
- Attach files in required formats (PDF, JPEG, etc.)
- Use dropdowns and validate data
Upload one form at a time using the MCA portal.
After all forms are uploaded → Preview + Submit.
Track status and SRN on My Application dashboard.

Example: Filing AOC-4 with Linked CSR-2 and AOC-2

A company with:

One subsidiary (AOC-1 needed)
Related party contracts (AOC-2)
CSR applicability (CSR-2)
…should download all forms in a single Excel ZIP.

The ZIP will include:

AOC-4
AOC-1
AOC-2
CSR-2
Extracts of Auditor & Board Reports

Each Excel sheet has validation macros and tab-wise fields that can be reviewed and filled independently before uploading.

Key Rules for Offline Filing

Mode Uniformity:

If you select Offline mode, all linked forms must also be submitted offline. You cannot mix modes (e.g., AOC-4 offline + CSR-2 online).

DSC Signature:

Even in offline mode, you must sign the final forms digitally after uploading via the web portal. DSC must match the roles assigned in MCA.

Attachments:

Use PDF only for legal documents.
Image formats like JPEG or PNG are accepted only for photos or seals.
Follow exact naming and size instructions.

File Size:

Total upload size must not exceed 300 MB for large forms like MGT-7.
Individual files (attachments) should stay under 10–15 MB for smoother processing.

Offline Filing Tips

Tip	Why It Matters
Use updated Excel utility	Older files may cause upload errors
Fill forms in sequence	E.g., AOC-1 before AOC-4 to avoid dependency failures
Validate Excel before upload	MCA will reject forms with invalid formats
Match dates across forms	E.g., FY in AOC-4 = FY in CSR-2
Check DSCs in advance	Signatory must have valid, registered DSC
Use “Save Draft” in portal	Saves progress while uploading linked forms

Filing Status Tracking: “My Application” Dashboard

After submission (online or offline), your SRNs and filing status appear under:

My Application → Filter by:

Pending for DSC
Under Processing
Resubmission Required
Approved
Payment Due

Each SRN shows:

Form name
Date of submission
Status
Linked forms (if any)

Digital Signature Certificates (DSC) & User Roles

The MCA V3 portal has made the use of Digital Signature Certificates (DSCs) more structured and role-specific. Unlike V2, where DSCs were just tools for signing, V3 treats them as role-bound authorizations. This means your DSC must not only be valid but also correctly mapped to your user identity and role in the MCA system.

This section will help you clearly understand how DSCs work in V3, how to register them, and troubleshoot common problems—so your filings never get stuck.

What Is a Business User?

To file or sign any form in MCA V3, you must have a Business User account. There are two main user types:

User Type	Use Case
Registered User	For viewing public documents, downloading forms, or general access
Business User	For filing forms, signing with DSCs, and taking action on behalf of a company or firm

If you’re a Director, Company Secretary, CA, CS, CMA, or Company Admin, you must operate as a Business User. A Registered User account will not allow you to file or sign.

How to Register as a Business User

Follow these steps to register as a Business User:

Go to the MCA V3 Portal.
Click on Register.
Choose Business User.
Select your role type:
- Director (with DIN)
- Company/LLP Representative
- Practicing Professional (CA, CS, CMA)
- Manager/Authorized Representative
Enter PAN, DIN/Membership number, name, and other personal details.
Set your email, mobile, and login credentials.
Verify via OTP and activate your profile.

Use your official email ID (especially for professionals or company reps). MCA V3 sends verification and login links only to verified business emails.

Who Can File and Sign Which Form?

Each form on the MCA V3 portal defines who is allowed to file and who is authorized to sign. The system validates the signer’s role using their Business User profile and linked DSC.

Here’s a simplified table:

Form Type	Allowed Signatory Roles
AOC-4, MGT-7	Director + Practicing CA/CS/CMA
INC-22	Director, Company Secretary
ADT-1	Director only
MGT-14	Director, Company Secretary
CRA-4 (Cost Audit)	Cost Auditor + Director
CSR-2	Director only

Tip: Always check the help kit for each form before assigning roles, especially in multi-form filings.

Step-by-Step: DSC Registration on MCA V3

Having a valid DSC isn’t enough—you must associate it with your Business User profile on MCA V3.

To register your DSC:

Log into MCA V3 as a Business User.
Go to MCA Services → FO Services → Associate DSC.
Insert your DSC token (USB or PFX file).
Choose your certificate from the list.
Enter your PAN exactly as per DSC.
Click Associate.
You’ll get a success message once verified.

Only Class 3 DSCs are accepted. Make sure it’s issued for signing, not just encryption.

DSC Validations and Common Errors

MCA V3 performs strict validations when you try to sign a form using DSC.

Validation Check	What It Means
PAN Match	DSC must contain same PAN as in your user profile
Role Validity	You can’t sign a form unless your user role is allowed
Form Type vs Role	E.g., PCS can’t sign CRA-4 (Cost Audit)
DSC Class Validity	Only Class 3 DSC accepted
Active & Unexpired Certificate	Expired or revoked DSCs are rejected

Common Error Messages:

Message	Cause
“DSC Not Registered”	You haven’t associated the DSC yet
“Invalid Certificate Class”	You are using Class 2 or encryption-only DSC
“PAN Mismatch”	PAN in DSC doesn’t match user profile PAN
“Token Not Detected”	DSC not plugged in, or driver issues
“Unauthorized Role”	Your Business User type is not authorized for the form

Troubleshooting DSC Issues

Here’s how to solve frequent problems faced while using DSCs on MCA V3.

Problem: DSC Not Detected

Solution:

Use a supported browser (Edge in IE Mode or Chrome)
Install Java and emSigner utility from MCA site
Make sure USB token drivers are installed

Problem: PAN Mismatch

Solution:

Recheck your Business User PAN
Open DSC certificate viewer → match PAN
Reassociate your DSC if needed

Problem: Role Error While Signing

Solution:

Check if your role (Director/PCS/CA etc.) is allowed to sign the form
If your DIN/membership number is not mapped in your profile, update your Business User details

Problem: Form Validates for One Signer Only

Solution:

In linked filing, all forms must be signed by compatible roles
Ensure same DIN or user role is used across linked forms

Bonus Best Practices:

Tip	Why It Helps
Renew DSC Early	Avoid expiry delays
Use Unique Business User ID	Don’t share credentials
Test Sign Before Filing	Saves time if DSC has an issue
Keep a Backup Token (if possible)	For urgent filings

Guide to Lot 3 Forms related FAQs (Effective from 14 July 2025)

Filing and Portal Transition

FAQ 1: Where should I file the final set of 38 forms from 14 July 2025?

All 38 Lot 3 forms must be filed exclusively on the MCA Version 3 (V3) portal starting 14 July 2025. Filing on the older V2 portal will be disabled.

Example: If your company’s AGM is held on 10 July 2025 and AOC-4 is due on 15 July 2025, you must file it on the V3 portal—even if the AGM was held before the cut-off.

FAQ 2: What are the Forms included in Lot 3?

There are 38 e-forms in Lot 3, covering areas like annual returns, financials, audits, CSR, cost audits, and XBRL filings. Each form is tagged as STP, Non-STP, or Conditional STP.

Example: MGT-7A is a Straight Through Processing (STP) form. If filed correctly, it’s automatically approved. AOC-4 is Conditional STP—it passes directly only if all validations succeed.

FAQ 3: What are the main differences between V2 and V3?

V2 used PDF-based offline filing, while V3 offers smart web forms, Excel utilities, real-time validation, pre-filled fields, and OTP-based login. “My Application” replaces the old “My Workspace.”

Example: In V2, you downloaded ADT-1, filled it offline, and uploaded a signed PDF. In V3, you can directly complete ADT-1 online or generate an Excel version with prefilled company details.

FAQ 4: How do I link (associate) my DSC with my account in the MCA V3 portal?

To use your Digital Signature Certificate (DSC) for signing forms on the V3 portal, you must first associate it with your Business User profile.

Step-by-Step Guide to Associate DSC in V3

Step 1: Log In

Go to the MCA V3 Portal
Log in using your registered email ID and password (for Business User)

Step 2: Navigate to DSC Management

Click on ‘My Profile’ (top right)
Select ‘Associate DSC’ from the dropdown menu

Step 3: Select Role Type

Choose your role:
- Director (DIN holder)
- Practicing Professional (CA/CS/CMA)
- Authorized Representative (Firm Partner)

Step 4: Fill Required Details

Enter your PAN, DIN, or Membership Number as applicable
Provide your Date of Birth or Incorporation
Select DSC Provider Name

Step 5: Insert DSC Token

Plug in your USB DSC token
Ensure the DSC software/drivers are installed
Select the valid certificate from the list shown.

Step 6: Confirm and Submit

Click on ‘Register Certificate’
If successful, you’ll see the message:
“DSC successfully associated with your profile”

To Update or Re-Associate DSC:

Follow the same steps above if your DSC expired or you changed your USB token.

Note:
Your DSC must match your role and identity. For example, a Director must use a DSC issued in their own name and linked to their DIN.

For more info:
Visit: MCA DSC FAQs (Official Link)

Linked Filing Queries

FAQ 7: Are there any new forms introduced in V3?

Yes. MCA introduced six new forms:

AOC-1: Subsidiary/JV disclosures
AOC-2: Related party transactions
Extract of Auditor’s Report (Standalone)
Extract of Auditor’s Report (Consolidated)
Extract of Board’s Report
ADT-4: Auditor fraud reporting to CG

Example: Previously, a company disclosed related party transactions inside AOC-4. Now, if applicable, the system links AOC-2 as a separate form.

FAQ 8: What high-level enhancements are made in the new forms?

The forms include:

Real-time validations
Pre-filled data from past filings
Improved layout and tooltips
Better error tracking

Example: While filing AOC-4, the company name, registered office, and FY auto-fill after entering CIN. Invalid combinations (like future dates) show an error instantly.

FAQ 9: What is the applicability of linked forms?

Linked forms are additional forms that must be filed along with the parent form (e.g., AOC-4), depending on the disclosures made in the parent form. The portal will automatically determine whether a linked form is required based on your input.

Example: If you select “Yes” to having a subsidiary in AOC-4, the system will auto-enable AOC-1 as a linked form.

FAQ 10: What is the sequence of filing for AOC-4 and its linked forms?

The forms must be filed in the following order:

AOC-4 (Standalone/Consolidated/NBFC/IND-AS)
AOC-1 (if subsidiary data is applicable)
AOC-2 (if RPT is applicable)
CSR-2 (if CSR provisions are applicable)
Extract of Auditor’s Report (Standalone or Consolidated)
Extract of Board’s Report

Example: A company with subsidiaries and CSR obligations must first file AOC-1, then CSR-2, and finally the extracts after the main AOC-4 form.

FAQ 11: The ‘Director’s Report’ attachment is no longer listed separately in AOC-4 and similar forms. Do I still need to attach the Board’s Report?

Yes, you still need to attach the full set of financial statements, which must include:

The Board’s Report
The Auditor’s Report
Any other required documents

This applies to:

AOC-4
AOC-4 CFS
AOC-4 NBFC
AOC-4 NBFC CFS
AOC-4 XBRL (in addition to the XBRL file)

Even though the system no longer asks for the Board’s Report as a separate upload, it must be part of your financial statements PDF. Further e-Director’s report limited the Characters in various filed such as 500 and 1000 words.

Example: Your company is filing AOC-4 for FY 2024–25. You must upload a single PDF that includes:

Board’s Report
Auditor’s Report
Balance Sheet
Profit & Loss
Notes to accounts

For AOC-4 XBRL, upload the XBRL file + Financials and the full Board’s Report PDF as well.

FAQ 12: Can AOC-4 XBRL be filed with all linked forms?

No. AOC-4 XBRL supports only CSR-2 as a linked form. AOC-1, AOC-2, and extract forms are not applicable when filing AOC-4 XBRL.

Example: A listed company filing in XBRL format will only see CSR-2 enabled as a linked form—even if it has subsidiaries or RPTs.

FAQ 13: What will happen to forms that were filed in MCA V2 but are still pending? Will they be cancelled or moved to V3?

Most pending forms from the old system (V2) will be moved to the new V3 system. But here’s the catch:

If your form was marked as “Resubmission Required” in V2 — or gets marked as such after V3 starts — you’ll need to resubmit it in V3 by 15 August 2025.
If your form was stuck in “Payment Pending” status, it will be cancelled. You’ll have to file it again in V3.

Example:

Suppose you filed ADT-3 (auditor resignation form) on 10 July 2025 in V2.

If it was marked “Resubmission Required” on 13 July 2025, you must fix the issues and submit it again on the V3 portal before 15 August 2025.
But if your form was still waiting for payment as of 14 July, it will be cancelled. You’ll need to refile a new ADT-3 in V3.

Here’s a simple and clear version of FAQ 14, rewritten for easy understanding — with an example:

FAQ 14: I have filed GNL-1 for AGM extension, and now it shows “Resubmission Required” in V3 but no remarks are mentioned. What should I do?

This happened because of the shift from V2 to V3. Don’t worry — it’s not an error in your form.

You just need to:

Re-upload all the attachments
Resubmit the form in the V3 system

Even though there are no remarks, the form still needs to be submitted again as part of the transition process.

Example:

You filed Form GNL-1 in V2 in June 2025 to request an extension of your AGM.

After the V3 system went live, the form now shows “Resubmission Required” — but no message is shown by the ROC.

In this case, simply go to the V3 portal, reattach the same supporting documents (like board resolution, application letter), and resubmit the form.

FAQ 15: If a government company files Form GNL-1 for a Scheme of Arrangement or Amalgamation, which office will handle it in V3?

All GNL-1 forms — including those filed by government companies — will be handled by the Registrar of Companies (ROC) that has jurisdiction over the company.

It doesn’t matter if the company is private, public, or government-owned — the assigned ROC office will process the form.

Example: A government company files GNL-1 in July 2025 under MCA V3 for an Amalgamation Scheme. The company is registered in Hyderabad.

In this case, the ROC Hyderabad will review and process the GNL-1 — not a centralized government office.

FAQ 16: Can I file the Refund Form in both the old V2 and the new V3 system?

No. After 14 July 2025, the Refund Form is available only in the V3 system.

You cannot file it on the older V2 portal anymore.

Example: If you made an extra payment while filing a form in June 2025, and you want a refund —
You must log in to the V3 portal and file the Refund Form there, even if the original form was submitted on V2.

All refund requests must now go through V3.

Offline Filing Process and Excel Upload

FAQ 17: Can multiple forms be filed using the Offline Utility?

Yes. The portal creates a zip file containing pre-filled Excel templates for the parent and applicable linked forms.

Example: A company filing AOC-4 with AOC-1, AOC-2, and CSR-2 will receive a ZIP file with separate Excel files for each.

FAQ 20: What is the sequence for uploading linked forms in Offline mode?

You must upload forms in the same logical order mentioned in FAQ 10. Each form is validated before the next upload step is enabled.

Example: Upload AOC-1 and AOC-2 before proceeding to upload CSR-2 or the main AOC-4.

FAQ 21: Can parent and linked forms be filed using different modes (e.g., one offline, one online)?

No. All linked forms must be filed using the same mode (either Online or Offline) selected for the parent form.

Example: You cannot file AOC-4 online and CSR-2 offline. If AOC-4 is filed offline, CSR-2 must also be offline.

CSR-2 and XBRL Filings

FAQ 22: Is CSR-2 required for all companies?

No. CSR-2 is mandatory only for companies to which Corporate Social Responsibility (CSR) provisions under Section 135 of the Companies Act apply. It is required for financial years beginning on or after 1 April 2020.

Example: A company with net profit of ₹5 crore and above, or net-worth ₹500 crore and above or turnover ₹1,000 crore and above, must file CSR-2 if it undertook CSR activities in FY 2024–25.

FAQ 23: Can CSR-2 be filed independently?

For financial years up to FY 2023–24, CSR-2 could be filed independently. However, from FY 2024–25 onward, it must be filed as a linked form along with AOC-4 or AOC-4 XBRL.

Example: If you are filing CSR-2 for FY 2023–24 in August 2025, you may still file it separately. But CSR-2 for FY 2024–25 must be filed as part of the linked form flow.

FAQ 24: Can CSR-2 be filed without AOC-4 if the latter is not ready?

No. From FY 2024–25 onward, CSR-2 cannot be filed independently and must follow the AOC-4 filing. The system will not permit its upload or submission otherwise.

Example: If your company’s board delays approval of financials, you must wait to file AOC-4 before proceeding to file CSR-2.

FAQ 25: Is CSR-2 supported for AOC-4 XBRL?

Yes. AOC-4 XBRL allows CSR-2 as a linked form, but not AOC-1, AOC-2, or extract forms.

Example: If a listed company files AOC-4 XBRL and has CSR applicability, only CSR-2 will be linked automatically during filing.

FAQ 26: What are the validations in CSR-2 offline Excel?

The Excel utility requires:

Entry of CSR project type and location
Matching PANs and details for implementing agencies
Year-wise expenditure fields to be correctly filled

Example: If a CSR project was implemented in two locations, each must be listed with separate project IDs. Amounts must match audited financial disclosures.

FAQ 27: Can revised CSR-2 be filed later if errors are found?

Yes, but only if AOC-4 is also revised. CSR-2 cannot be revised independently once submitted.

Example: If the amount spent on a CSR project was later found to be ₹50,000 less than reported, you must revise AOC-4 and refile CSR-2 as a bundled set.

FAQ 28: What should be done if CSR data doesn’t validate in Excel?

Use the error message to correct formatting issues, mismatches, or missing values. Common errors include unregistered PANs, blank purpose fields, or mismatched totals.

Example: If “Amount Spent” and “Amount Unspent” do not reconcile with the total outlay, the utility will show an error and block upload.

FAQ 29: Has the XBRL taxonomy changed in MCA V3?

No. The same IND-AS 2017 and C&I 2016 taxonomies are used in V3. Only the portal interface has changed, not the schema.

Example: A company previously using 23AC-XBRL can continue using the same taxonomy version and upload it in the V3 interface.

FAQ 30: Do I have to file annual forms one after another in a specific order in the MCA V3 system?

No, it’s not mandatory to file the forms in a specific order. But it’s recommended to follow a proper sequence — like filing AOC-4 first, then MGT-7/MGT-7A — because this way, the system can automatically fill in the financial numbers from AOC-4 into MGT-7. It saves time and reduces errors.

Example:

Let’s say your company files AOC-4 (financial statements) for the year 2024–25.

If you file MGT-7 (annual return) after AOC-4, the MCA system will automatically fill in values like:

Paid-up capital
Turnover
Net profit

But if you file MGT-7 before AOC-4, you will have to type these values manually — which increases the risk of mistakes or mismatch.

Best practice: Always file in this order:

AOC-4 (or AOC-4 XBRL)
CSR-2 (if applicable)
MGT-7 / MGT-7A

This way, your data stays consistent across all forms

FAQ 31: Can XBRL filings include linked forms?

Only CSR-2 can be linked. All other linked forms like AOC-1 or AOC-2 must be filed separately and not bundled with AOC-4 XBRL.

Example: A multinational listed company using XBRL cannot file AOC-2 along with AOC-4 XBRL, even if related party transactions exist.

Common Errors and Troubleshooting

FAQ 32: What are the most common reasons for form rejections in V3?

Common reasons include:

DSC mismatch or expired certificate

Incorrect CIN or Financial Year Blank mandatory fields

Attachment size exceeding limits

Linked forms not uploaded in sequence

Example: Filing AOC-4 with an expired DSC will result in rejection even if the form itself is valid.

FAQ 33: Can pre-filled data in V3 forms be edited?

Yes. While the system auto-fills prior-year data, you can edit it. Further , V3 does not currently require justification for changes.

Example: If your FY 2023–24 turnovers was updated in revised audited statements, you can edit the pre-filled figure in AOC-4 for FY 2024–25.

FAQ 34: What happens if linked forms are uploaded in the wrong sequence?

The portal will either show an error or disable the upload button for the next form until the previous one is uploaded correctly.

Example: If you attempt to upload CSR-2 before AOC-1 (which is a dependency), the system won’t allow you to proceed.

FAQ 35: What are some Excel validation errors users may face?

Frequent issues may include:

Wrong field format (e.g., date entered as text) Financial figures in commas or words,

Mandatory dropdowns left blank

Example: Entering ₹5,00,000 as “5 Lakhs” instead of “500000” in AOC-2 will generate an Excel error.

FAQ 36: What causes “Invalid or expired DSC” errors?

The DSC is either not associated with the Business User profile, or Expired or Inserted using an incorrect token

Example: If a director logs in with their email but signs with a CA’s DSC, V3 will reject the submission.

FAQ 37: Can you preview all linked forms before final submission?

Yes. After all linked forms are uploaded, the “Preview All” option allows you to view every form and attachment before digitally signing and submitting.

Example: Before submitting your AOC-4 bundle, use “Preview All” to ensure CSR-2, AOC-2, and Auditor’s Report are correctly attached.

FAQ 38: What should be done if form status remains stuck in “Draft”?

Check if: All linked forms were uploaded, Attachments meet file size requirements or DSC was properly applied

Example: A MGT-7 form may stay in “Draft” if DSC is not applied or required linked MGT-15 is missing.

Capital and Shareholding Logic

FAQ 39: How is paid-up capital updated in MCA records?

Paid-up capital is updated based on the filing of SH-7, PAS-3, and other share-related forms. The system uses the most recent event date to determine which amount is considered current.

Example: If a company filed PAS-3 (allotment) on 15 March and SH-7 (reduction) on 10 March, V3 will retain the PAS-3 amount as final, since its event date is later.

FAQ 40: What if the capital shown in MGT-7 differs from master data?

V3 automatically compares MGT-7 entries with company master data. If they don’t match, the portal will show a validation warning during submission.

Example: If your paid-up capital in MCA master is ₹1 crore, but you enter ₹90 lakh in MGT-7, the system will flag the discrepancy for correction.

FAQ 41: Can the system auto-fill shareholding patterns?

Partially V3 may pre-fill director or promoter names from earlier filings, but shareholding details must be entered manually unless auto-enabled by previous PAS-3 data.

Example: If a promoter’s name appears in both MGT-7 and SH-7 from the last year, it may prefill, but you must confirm or update the shareholding percentage.

FAQ 42: Does the MGT-7 form block submission if shareholding doesn’t match?

It may not block submission but will highlight the mismatch. You’re expected to ensure that MGT-7 reflects updated shareholder records.

Example: If you reported 60% shareholding for a director last year and now enter 40%, MCA will highlight this, asking for confirmation.

FAQ 43: What validations exist in MGT-7 for capital structure?

Authorized capital ≥ Paid-up capital
No negative or inconsistent values
Shareholding % must add to 100%

Example: If paid-up capital is ₹50 lakh and you report ₹55 lakh Authorized capital, it will pass. But if you report ₹60 lakh paid-up, V3 will block the form.

FAQ 44: What if company has no change in shareholding or capital?

You must still complete and submit MGT-7/MGT-7A with prior year data updated. The system will expect consistency unless SH-7 or PAS-3 shows change.

Example: A small company with no capital activity in FY 2024–25 should file MGT-7A with last year’s data, and no linked PAS-3 or SH-7 is needed.

FAQ 45: Is SH-7 required before updating MGT-7 capital values?

Yes. MGT-7 cannot reflect new capital unless it was declared in SH-7 or PAS-3. If these aren’t filed first, MGT-7 values must match the last reported capital.

Example: If your company’s capital was increased on 30 June but SH-7 is filed only in September, MGT-7 filed in August must show the old capital.

Attachment Sizes and File Management

FAQ 46: What is the maximum attachment size allowed per form?

Attachment limits vary by form:

For AOC-4, CSR-2, MGT-7, the total upload limit is 300 MB.
For most linked forms, the individual file size must not exceed 10 MB.
No single attachment can exceed 50 MB in any form.

Example: While filing MGT-7 with a large shareholder list, you may attach 10 PDFs of 30 MB each, but not one 100 MB file.

FAQ 47: What file formats are allowed in attachments?

Permitted formats include:

PDF (mandatory for most legal documents)
JPEG or PNG (used for company logos, seals, photos)
XLS/XLSX only where specifically mentioned (e.g., XBRL or cost tables)

Example: A scanned auditor’s report must be uploaded as a PDF. Uploading it as a JPG or DOCX will be rejected.

FAQ 48: Can attachments be uploaded after form submission?

No. Attachments must be uploaded before submission. Once submitted, attachments cannot be changed or added unless the form is rejected and resubmitted.

Example: If you forgot to attach the signed Board’s Report in AOC-4, you must wait for the form to be marked for resubmission to correct it.

FAQ 49: What causes attachment errors during upload?

Common causes include:

File exceeds size limit
File name has unsupported characters (e.g., &, %, #)
Incorrect format (e.g., doc instead of pdf)

Example: If your file is named “Board&Report#2025.pdf”, the special characters will prevent upload. Rename it to “Board_Report_2025.pdf”.

FAQ 50: How many attachments can be uploaded in a single form?

This depends on the form. Most forms accept up to 20 individual attachments, provided they don’t exceed the size threshold.

Example: While filing CRA-4, you can upload multiple annexures in parts, each under 10 MB, up to the maximum count of 20 files.

FAQ 51: Is file compression allowed to reduce size?

Yes, but only if the file remains readable and is not password-protected. Compressed files must still be in approved formats.

Example: You may compress a PDF from 15 MB to 9 MB using tools like Adobe Acrobat, but don’t lock the file with a password.

FAQ 52: What if your attachment is too large to reduce?

Split the file into parts, upload as multiple attachments, and reference them properly.

Example: If your consolidated financials are 80 MB, divide them into “Part 1 – Balance Sheet.pdf” and “Part 2 – Notes.pdf”. Upload them sequentially.

Notifications and Legal Context

FAQ 53: Where can I find the official MCA notifications for Lot 3 forms?

All MCA notifications are published in the Gazette of India and made available on the MCA website (www.mca.gov.in) under the “What’s New” and “Notifications & Circulars” sections.

Example: Notification G.S.R. 371(E) dated 6 June 2025 announced amendments to the Companies (Filing of Documents and Forms in XBRL) Rules relevant to Lot 3.

FAQ 54: How many notifications were issued for Lot 3 forms?

As of July 2025, six separate notifications were issued regarding changes and new form introductions under Lot 3. These include changes in form structure, digital processing, CSR reporting, and cost audit disclosures.

Example: The new form ADT-4 was introduced through a specific notification empowering auditors to report frauds online.

FAQ 55: Do these notifications apply to all companies?

No. Each notification defines its scope. For instance, CSR-2 is applicable only to companies covered under Section 135 of the Companies Act. Likewise, XBRL rules apply only to certain classes of companies.

Example: A small company that is not subject to CSR provisions or IND-AS rules is not bound by

CSR-2 or AOC-4 XBRL filing requirements.

FAQ 56: Can companies file based on draft forms shared before notification?

No. Only the final, notified versions of forms and rules are legally valid. Drafts released for stakeholder comments should not be used for compliance purposes.

Example: A company using the draft version of AOC-2 shared in May 2025 will face rejection if the final form was modified before its official release.

FAQ 57: What is the legal backing for making forms mandatory in V3?

The Companies Act, 2013 gives MCA the authority to prescribe the format, manner, and platform of e-filing. Once notified, V3 forms become legally enforceable.

Example: Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014, empowers MCA to enforce filing through specific portals such as V3.

FAQ 58: Do all states follow the same MCA V3 rule enforcement?

Yes. MCA forms and rules notified under the Companies Act apply uniformly across India. Regional ROC offices are responsible for enforcement.

Example: Whether a company is incorporated in Delhi or Tamil Nadu, the same AOC-4 form and linked filing requirements apply from 14 July 2025.

FAQ 59: How will companies be notified of future form updates?

Companies should monitor the MCA portal for circulars, notifications, and alerts. Subscription to email updates or professional bulletins is advised.

Example: If AOC-4 is revised again in 2026, the updated form and date of enforcement will be shared through an official notification on the MCA site.

FAQ 60: Are legal provisions linked directly in the V3 portal?

Yes. MCA V3 provides tooltips and links to relevant Companies Act sections and rulebooks directly inside the form interface.

Example: While filling CSR-2, hovering over “Administrative Overheads” shows the definition as per Rule 2(c) of the CSR Rules.

FAQ 61: What if a company misses a new filing requirement due to ignorance?

Non-compliance is not excused by lack of knowledge. Penalties may be imposed as per the Companies Act.

Example: Failing to file CSR-2 due to lack of awareness, despite having CSR obligations, may attract a penalty under Section 134 and 135.

FAQ 62: Can professional firms challenge V3 filing norms in court?

Legal remedies are always available, but MCA rules are enforceable as long as they are notified under valid legislative authority.

Example: If a form creates an undue burden, stakeholders may challenge it via a writ petition, but until set aside, compliance remains mandatory.

Compliance Best Practices (Expert Insights)

Transitioning to the MCA V3 portal can be smooth and error-free if you follow the right strategies from the start. This section offers real-world insights, compliance checklists, and pro-level tips based on early user experiences, expert recommendations, and common pitfalls.

Whether you’re a company secretary, director, startup founder, or professional user, these best practices will help you stay compliant, confident, and penalty-free.

Filing Preparation Checklist

Before you begin any filing process, run through this simple yet powerful checklist:

Register all signatories (Directors, Professionals, Company Admins) as Business Users on MCA V3.
Ensure DSCs are active, mapped correctly to PAN, and associated with the Business User profile.
Download the latest version of the Excel offline utility from the MCA V3 portal before using it.
Cross-check financials, director details, and CSR data across forms like AOC-4, MGT-7, and CSR-2.
Avoid last-day filing rush. MCA servers may slow down during peak hours or fiscal closing days.
Review all linked form relationships if filing in bundles (e.g., AOC-1 → AOC-2 → CSR-2 → AOC-4).

Example: If your company increased its authorised capital through SH-7, ensure MGT-7 reflects the updated capital before submission to avoid mismatches.

Common Pitfalls and Mistakes

Based on hundreds of user experiences, here are the top mistakes that lead to rejections, resubmissions, or even penalties:

Mistake	Why It Happens	Result
Switching from online to offline mid-process	Incompatible data formats	Form rejection or upload error
Using invalid characters in attachment names (e.g., &, %, #)	Windows file-naming convention ignored	Upload fails silently or throws error
Trying to revise only one form in a linked set	Users unaware of form dependencies	Filing not accepted unless all linked forms are revised
Mismatch in FY data across forms (e.g., AOC-4 vs MGT-7)	Careless copy-paste or outdated data	Scrutiny or technical rejection
Signing with expired or wrong-role DSC	DSC not mapped or invalid	Signature validation fails

Pro Tip: Always keep a naming convention for your files — e.g., AOC4_BoardReport_FY25.pdf — to avoid confusion during attachment or review.

Practical Tips from Early Filers

Here are hands-on insights from companies and professionals who filed early during the Lot-3 V3 transition:

Tip		Why It Works
Use “My Application” dashboard		Central place to track SRNs, payments, resubmissions
Enable email notifications		Instantly receive alerts for rejection, resubmission, approval
Prepare linked forms in prescribed sequence		For example: AOC-1 → AOC-2 → CSR-2 → AOC-4 — ensures valid upload
Maintain form-specific folders		E.g., FY25_MCA/AOC4, FY25_MCA/MGT7 — helps with record-keeping and clarity
Attach documents in PDF format only, and check max size		Avoid uploading Word/Excel or large files that fail silently

Use Case: A user who named their attachments clearly and followed upload order reported zero resubmission and faster approval than others in their region.

SRN Tracking and Resubmission Handling

Once you submit a form, an SRN (Service Request Number) is generated. Here’s how to track and manage it:

Action	Where to Do It
Track SRN status	My Application → Track SRN Status
Download acknowledgment	From SRN detail page
Check resubmission or rejection reasons	In “View Comments” section of SRN
Upload revised form	Via same SRN workflow (do not create a fresh form unless asked)
Get email alerts	Ensure the Business User email is verified and notifications enabled

Pro Tip: Do not delete or overwrite your local copies until final approval. Always download and save the final approval acknowledgment.

Backup & Record-Keeping Essentials

The V3 system has centralized dashboards, but you still need local backups for audit, internal controls, or future reference.

Item	What to Save
Filled Form (Pre-signed)	Excel or Web PDF format
Signed Form	DSC-signed PDF or JSON (as applicable)
Acknowledgment Receipts	SRN Approval PDFs
Email Confirmations	Resubmission / Rejection / Approval
Attachments	Financials, resolutions, CSR reports, etc.

Pro Tip: Use cloud storage (Google Drive, Dropbox) with naming like MCA/FY25/AOC4_Final.pdf. Tag folders with filing month or SRN for easier retrieval.

Summary Table: Expert-Approved Filing Do’s and Don’ts:

Do	Don’t
Register all signers as Business Users	File forms with a Registered User
Validate DSC role and expiry	Use expired or Class 2 DSCs
Use updated Excel utilities	Reuse old offline utilities
Follow linked form order	Skip or reorder linked form uploads
Monitor SRNs daily	Ignore email alerts from MCA
Keep organized backups	Rely only on MCA dashboard

Final Summary & Strategic Outlook

The transition to MCA Version 3 (V3) marks a transformational leap in India’s corporate compliance ecosystem. With a modernized interface, structured filing mechanisms, and real-time validation, the V3 portal is not just a technical upgrade it’s a compliance transformation strategy.

From mandatory Business User registration to intelligent form sequencing and digital attachment validations, this shift affects every stakeholder from directors and professionals to startups and large enterprises.

Key Takeaways from V3 Transition

Here’s a quick recap of the most critical insights from the V2 to V3 shift, especially concerning Lot-3 forms and new compliance workflows:

All 38 Lot-3 forms are live exclusively on MCA V3 from 14 July 2025 onward.

Linked filing is now enforced for related forms like AOC-4, CSR-2, and MGT-7 sequencing matters.

Offline Excel Utility remains valid for certain forms, but must be used with latest templates only.

Professionals must:

Ensure valid DSC mapping

Use correct form versions

The MCA has released 62+ FAQs, fully explained and simplified in this guide.

Resubmissions, status checks, and acknowledgments are handled through “My Application” dashboard.

Bottom Line: Filing on V3 requires more planning, but offers fewer errors — if done right.

Strategic Filing Order for FY 2024–25

To minimize rejection, delays, or compliance lapses, follow this suggested filing order for the current financial year:

Suggested Filing Workflow (FY 2024–25)

Filing Step	Suggested Order	Rationale
AOC-1	1	Attachment-heavy; referenced by AOC-4
AOC-2	2	Linked to related party transactions
CSR-2	3	Mandatory with AOC-4 for CSR-compliant companies
AOC-4	4	Captures entire financial snapshot
MGT-7/MGT-7A	5	Reflects shareholding and directorship updates
ADT-1	6	Auditor appointment — based on AGM outcome
CRA-4	7	Cost audit report — depends on AOC-4 financials
GNL-1/LEAP-1	As needed	General forms for additional disclosures

Pro Tip: Always finalize financials and board reports before starting AOC-4 series to avoid misalignment across forms.

Embracing V3 for Long-Term Compliance

MCA V3 is more than just a portal upgrade, it’s the foundation for next-generation governance.

Benefits of Adopting V3 Early:

Automation: Most forms are now dynamic and pre-validated, reducing errors.

Transparency: Track filings, payments, and SRNs from a single dashboard.

Security: Enhanced DSC authentication reduces impersonation or fraud.

Data Consistency: Interlinked forms promote uniformity across disclosures.

Utility Compatibility: Seamless integration with backend compliance tools.

Mindset Shift: Companies that invest early in adapting to V3 will reduce regulatory risk and gain operational efficiency.

Preparing Teams and Clients for MCA V3

To make the most of the new filing environment, a people-first approach is equally important.

5-Step Readiness Plan:

Early Planning

Use pre-filing checklists and track all form deadlines.

Build a form calendar for FY 2024–25 filings.

Document Accuracy

Validate every attachment against form fields (e.g., figures in PDF ≈ AOC-4 data).

Portal Familiarity

Encourage staff and clients to use the MCA V3 Sandbox and walkthroughs.

Assign a compliance lead internally to own the transition.

Ongoing Monitoring

Subscribe to MCA alerts and check Notifications/Circulars weekly.

Maintain a changelog of form updates and their release dates.

Professional Training

Conduct monthly workshops on:

DSC issues

Linked filings

SRN tracking

Offline utility errors

Share internal SOPs (Standard Operating Procedures) on V3 filings.

Appendixes

Appendix A: List of 38 Lot 3 Forms

AOC-4
AOC-4 CFS
AOC-4 NBFC IND-AS
AOC-4 XBRL
AOC-1
AOC-2
Extract of Auditor’s Report (Standalone)
Extract of Auditor’s Report (Consolidated)
Extract of Board’s Report
CSR-2
ADT-1
ADT-2
ADT-3
ADT-4
CRA-2
CRA-4
MGT-7
MGT-7A
MGT-15
GNL-1
LEAP-1
Form 66
Complaint Form
INC-22A (ACTIVE)
25–38. XBRL and legacy forms (23AC, 23ACA, 23AC-XBRL, 23ACA-XBRL, 23B, 23C, 23D, A-XBRL, I-XBRL, CRL-1, 20B, 21A)

Appendix B: Filing Due Dates (Indicative)

Form	Due Date (Normal)
AOC-4	Within 30 days of AGM
MGT-7/7A	Within 60 days of AGM
CSR-2	Along with AOC-4 (FY 2024–25 onward)
ADT-1	Within 15 days of AGM
CRA-4	Within 30 days of receiving cost audit report
GNL-1	As required (e.g., AGM extension)

Appendix C: Useful MCA Links

MCA V3 Portal: https://www.mca.gov.in/
E-Book Helpdesk: https://www.mca.gov.in/content/mca/global/en/contact-us.html
List of Notifications: https://www.mca.gov.in/content/mca/global/en/acts-rules/notifications.html
Forms Download Section: https://www.mca.gov.in/content/mca/global/en/mca/filing-forms/eforms.html

Conclusion: Compliance is Now a Continuous Journey

The MCA V3 portal has laid down the roadmap for a digital-first, compliance-by-default ecosystem.

What V3 Represents:

“It’s not just a platform shift, it’s a strategic shift in how Indian companies disclose, govern, and stay compliant.”

By treating V3 as a strategic compliance partner rather than a regulatory burden professionals and companies alike can:

File faster

Reduce penalties

Improve audit readiness

Stay prepared for upcoming regulatory changes

Final Words: Stay Future-Ready

The next evolution of V3 may bring real-time ROC scrutiny, auto-flagging of inconsistencies, and AI-enabled compliance tracking.

Start adapting today. The earlier your teams master V3, the more resilient and future-proof your organization becomes.

References: getdocument

https://ca2013.com/wp-content/uploads/2025/06/Migration-of-38-E-forms-from-the-V2-to-V3.pdf

Written by Mahboob Gaddi (Founder) and Farman Ahmad (Co-Founder)

Mahboob Gaddi and Farman Ahmad have been actively helping companies and professionals with MCA compliance. Through their on-ground experience, they’ve seen the challenges of shifting from MCA V2 to V3. This guide is their honest effort to make the transition easier, clearer, and more practical for everyone involved.