ROC Return Filing-Migration of MGT-7/MGT-7A to MCA V3 Portal

Migration of Form MGT-7 / MGT-7A to MCA V3 Portal – Required Action for Annual Return Filing

In Pursuant to the provisions of the Companies Act, 2013, the Ministry of Corporate Affairs has migrated the Annual Return filing Forms MGT-7 and MGT-7A to the MCA V3 portal with immediate effect. Ministry of Corporate Affairs (MCA), as part of its ongoing efforts to promote ease of doing business, has announced the migration of the final set of 38 e-forms from the MCA V2 portal to the MCA V3 portal. This includes critical statutory forms such as MGT-7, MGT-7A, AOC-4, ADT-1, CRA-2, among others. As your Practising Company Secretary, we bring the following key updates and compliance requirements to your attention:

What Is the MCA V3 Portal Migration?

The MCA V3 portal is the latest digital interface introduced by the Ministry to replace the legacy V2 system. The upgrade brings:

• ✅ Real-time data validation

• ✅ Faster processing of e-forms

• ✅ Pre-filled company master data

• ✅ Enhanced tracking and transparency

The migration is being implemented in phases. Lot 3 covers 38 forms, many of which are mandatory for every company, such as AOC-4 (financial statements), MGT-7 (annual return), and DIR-11 (resignation of directors).

Key Forms Migrated Under Lot 3 

• Form MGT-7: Applicable to all companies other than Small Companies and One Person Companies (OPCs).

• Form MGT-7A: Applicable to Small Companies and OPCs.

• These forms are now available exclusively on the MCA V3 portal for filing. Key Forms Migrated:

• • Annual Return Forms: MGT-7, MGT-7A

  • Financial Statement Forms: AOC-4, AOC-4 XBRL, AOC-1, AOC-2

  • Auditor Forms: ADT-1, ADT-3, newly introduced ADT-4

  • Cost Auditor Forms: CRA-2, CRA-4 (XBRL)

Additional Filing Actions (Linked & Related Forms)

Filing Process (on V3 Portal): Form MGT-7 / MGT-7A to MCA V3 Portal

• Filing must be done using MCA V3 login credentials. This login can be from: Any Director of the company (registered as a Business User), or The Company’s registered Business User account.

• Valid Digital Signatures of both the Director and Company Secretary / Practising Company Secretary are required for submission.

• Key Changes to Form MGT-7:

• • Excel-based Attachments:

    • Shareholder and debenture holder lists

    • Board/committee meeting details

    • Share transfer details

  • MGT-8 now part of MGT-7: Cannot be altered; observations to be inserted in designated section.

  • Registered Office Photo: Mandatory photo showing external building and visible company nameplate.

  • Geo-tagging: Latitude/longitude of registered office now required.

  • Beneficial Ownership Table: Designated person details to be disclosed.

Key Changes to Form MGT-7:

• Excel-based Attachments:

  • Shareholder and debenture holder lists

  • Board/committee meeting details

  • Share transfer details

• MGT-8 now part of MGT-7: Cannot be altered; observations to be inserted in designated section.

• Registered Office Photo: Mandatory photo showing external building and visible company nameplate.

• Geo-tagging: Latitude/longitude of registered office now required.

• Beneficial Ownership Table: Designated person details to be disclosed.

Migration Impact:

• A new filing interface on V3 & business user login is required.

• DSC-based submission via V3 portal. & Attachments and validation process may differ; companies must download latest e-form utility from MCA site.

Key Changes to AOC-4 and Related Forms:

• Board Report & Auditor’s Report: Now integrated as linked forms, not just attachments.

• AOC-1 & AOC-2: Triggered automatically based on applicability.

• Editable Previous Year Figures: Changes require reasons to be stated.

• Merged Forms for Standalone & Consolidated Financials: AOC-4 and AOC-4 CFS now integrated into one.

• CIRP Companies Eligible: AOC-4 and MGT-7 can now be filed by companies under insolvency proceedings.

Documents Required for Filing Form MGT-7 / MGT-7A to MCA V3 Portal

To proceed with the Annual Return filing, kindly provide the following documents/information:

1. Signed Board’s Report for the financial year

2. Financial Statements (including Balance Sheet, Profit & Loss Account, and Notes to Accounts)

3. List of Shareholders as on 31st March

4. Details of Directors and Key Managerial Personnel

5. Any other documents required under the Companies Act, 2013

Pre-requisites Before Filing MGT-7 / MGT-7A on V3

Auditor and Cost Auditor Form Updates:

• ADT-1: Now includes audit committee recommendations and specific details of signing partner.

• ADT-4: Now a formal e-form for statutory auditors to report fraud exceeding ₹1 crore.

• CRA-2 & CRA-4:

  • Additional reasons for appointment (e.g., amalgamation, vacancy) introduced.

  • Linking enabled between filings made pre and post amalgamation/demerger.

• Action Required from Your End  We request you to kindly coordinate with us at the earliest to ensure timely:

  • Preparation and submission of documents for AOC-4 and MGT-7/7A, Provision of Registered Office photographs with proper display of company name, Sharing of updated shareholder data, director/KMP details, and board meeting records in the prescribed format.

  • Complete your Annual Return filing (Form MGT-7 / MGT-7A) well within the due date and avoid late filing fees or penalties.

Changes to Annual Filing Process (2025 Onwards)

• The Ministry of Corporate Affairs has officially migrated 38 e-forms to the V3 portal, marking a significant change in how companies comply with statutory filing requirements. Annual filing forms like AOC-4, MGT-7, and DIR-11 are now to be filed via PDF uploads with real-time validation and mandatory Class 3 DSCs.
• Technical Tips for Smooth Filing : Use Google Chrome or Microsoft Edge (Firefox may cause issues) & clear the cache before logging in also Update Java & DSC drivers regularly. Professional Reach out to the MCA Helpdesk for portal-related issues.
• Businesses must adapt by registering as business users, updating digital setups, and following the new filing steps carefully to avoid delays or rejections. Recommendations for Professionals & Companies

  • Download latest e-forms only from MCA portal after July 14, 2025.

  • Avoid delays—there may be technical glitches in initial days of V3 migration.

  • Maintain all supporting documents (AGM Minutes, Financials, Registers, Auditor Reports).

  • Verify roles and authorities under MCA V3 Business User login.

  • Train internal teams / staff if required to navigate the V3 platform smoothly.

Key FAQs Issued by MCA 

1. How do I file these forms on V3?

• Login via V3 with Business User credentials

• Download the latest PDF version of the form

• Fill offline, validate, affix DSC, then upload

• Pay fees and track SRN

2. Do I need to register again on V3?

Yes. All users, including those with V2 credentials, must register afresh as Business Users.

3. Are old SRNs still valid?

Yes. SRNs generated on the V2 portal can be tracked using the “Track SRN” feature on V3.

4. What type of DSC is required?

Only Class 3 DSCs are accepted. Please ensure all DSCs are valid and mapped to the new platform.

5. Are these forms web-based or PDF-based?

Forms like AOC-4 and MGT-7 are now PDF-based only, requiring offline fill-in and online upload.

6. Can I use my V2 login for V3?

No, fresh Business User registration is required.

7. Can I reuse old downloaded forms?

No, the system will reject outdated formats.

8. How to resubmit a rejected form?

Go to “My Application” > Select Form > Resubmit.

9. Are LLP forms migrated too?

Yes, but under separate batches. Refer to specific MCA notifications.