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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:
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).
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)
| Category | Key Forms |
|---|---|
| Annual Filing | AOC-4, MGT-7, MGT-7A |
| Directors/Shareholding | DIR-11, DIR-12, SH-7, PAS-3 |
| Company Management | MGT-14, ADT-1, INC-6 |
| Compliance Reporting | MR-1, MSC-1, MSC-3 |
| Others | GNL-2, GNL-3, CHG-1, CHG-4, CHG-9 |
| Form | Purpose | Filing |
|---|---|---|
| AOC-4 / XBRL / CFS | Filing financials | Mandatory before MGT-7 |
| ADT-1 | Auditor Appointment | Before AOC-4 |
| MGT-15 | AGM reporting (if held) | Within 30 days |
| CSR-2 | CSR reporting (if applicable) | Linked with AOC-4 |
| Form 66 | Compliance certificate (for certain companies) | Before MGT-7 |
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.
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.
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.
To proceed with the Annual Return filing, kindly provide the following documents/information:
Signed Board’s Report for the financial year
Financial Statements (including Balance Sheet, Profit & Loss Account, and Notes to Accounts)
List of Shareholders as on 31st March
Details of Directors and Key Managerial Personnel
Any other documents required under the Companies Act, 2013
| Checklist | Required |
|---|---|
| Board’s Report (Extract to be attached) | ✔️ |
| Extract of Auditor’s Report | ✔️ |
| Financial Statements (AOC-4 / CFS, etc.) filed | ✔️ |
| Details of shareholding / transfers / KMP / debentures | ✔️ |
| Ensure Digital Signature (DSC) of Director in V3 is active | ✔️ |
| Have a Business User Login on MCA V3 | ✔️ |
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.
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.
| Old Process (V2) | New Process (V3) | |
|---|---|---|
| Filing Platform | MCA V2 | MCA V3 (portal.mca.gov.in) |
| Form Format | Static PDF | Dynamic downloadable PDF (updated often) |
| DSC Requirement | Class 2/3 | Class 3 only |
| Resubmission Process | Manual | “My Application” tab on V3 |
| Business User Role | Optional | Mandatory |
| Pre-scrutiny & Upload | Basic validation | Real-time backend validation |
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.
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
Yes. All users, including those with V2 credentials, must register afresh as Business Users.
Yes. SRNs generated on the V2 portal can be tracked using the “Track SRN” feature on V3.
Only Class 3 DSCs are accepted. Please ensure all DSCs are valid and mapped to the new platform.
Forms like AOC-4 and MGT-7 are now PDF-based only, requiring offline fill-in and online upload.
No, fresh Business User registration is required.
No, the system will reject outdated formats.
Go to “My Application” > Select Form > Resubmit.
Yes, but under separate batches. Refer to specific MCA notifications.
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