MCA Annual Filings - V3 forms Help Kit

MCA V3 Migration Help Kit

Navigating the Final Forms Go-Live (Lot 3) - Effective July 14, 2025

Welcome to the New MCA21 V3 Portal!

The Ministry of Corporate Affairs (MCA) has completed the migration of the final set of 38 e-forms (Lot 3) from the old V2 portal to the new MCA21 V3 portal, effective **July 14, 2025**. This interactive guide is designed to simplify your understanding of these major changes, providing essential instructions and tips for a smooth transition. Explore the sections below to learn more about the new features, filing processes, and important considerations.

Key Differences: V2 vs. V3

The V3 portal offers significant enhancements for user convenience and security. Here's a quick comparison of the main changes:

Feature	V2 Portal	V3 Portal (New)
Form Filling Method	Forms had to be downloaded, filled offline (PDF), and then uploaded to the portal.	Forms are now **web-based**, allowing users to fill them directly online. This enables features like auto-save, pre-filled details, and real-time validation, improving user experience.
Offline Utility Option	Not available for most forms.	An additional facility/option is now available for **annual filings** to submit forms through **Offline Utility**. Users provide basic details online, download a prefilled Excel, fill data offline, and then upload the Excel back to the web form.
Application Tracking	Only a "My Workspace" section with a list of notices and circulars issued by MCA.	A new personalized feature called "My Application" has been added. This allows users to view all forms filed by them so far along with their current status (e.g., Pending for DSC upload, Under Processing, Pay fees, Resubmission).
Login Method	Login was possible with a User ID.	Login is now primarily through **Email ID**. A one-time password (OTP) is sent to both the registered mobile number and email address for authenticity.
Data Pre-filling & Validation	Manual entry, less real-time validation.	V3 introduces **pre-filling based on linked records**, reducing manual entry. It also includes **enhanced validation logic** to reduce errors during submission. Fields have been reorganized for better clarity and usability.

Forms Included in Lot 3 (38 e-forms)

Effective July 14, 2025, all these forms must be filed through Version 3 of the MCA Portal.

S. No.	Form ID	Form Description	Processing Type
1	AOC-4	Form for filing of financial statements and other documents with the Registrar	Conditional STP
2	Extract of Auditor's Report (Consolidated)	Extract of Auditor's Report (Consolidated)	Linked
3	Extract of Auditor's Report (Standalone)	Extract of Auditor's Report (Standalone)	Linked
4	Extract of Board's Report	Extract of Board's Report	Linked
5	AOC-1	Statement containing salient features of the financial statement of subsidiaries / associate companies/joint ventures	Linked
6	AOC-2	Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties	Linked
7	AOC-4 NBFC (Ind AS)	Form for filing financial statement and other documents with the Registrar	Conditional STP
8	AOC-4 CFS NBFC (Ind AS)	Form for filing consolidated financial statements and other documents with the Registrar	Linked/Conditional STP
9	AOC-4 CFS	Form for filing consolidated financial statement with the Registrar	Linked/STP
10	AOC-4 Addendum/CSR-2	Report on Corporate Social Responsibility (CSR)	Linked/STP
11	AOC-4(XBRL)	Form for filing XBRL document in respect financial statement and other documents with the Registrar	Conditional STP
12	MGT-7	Annual Return (other than OPCs and Small Companies)	STP
13	MGT-7A	Abridged Annual Return for OPCs and Small Companies	STP
14	MGT-15	Report of Annual General Meeting	STP
15	ADT-1	Notice to the Registrar by company for appointment of auditor	STP
16	ADT-2	Application for removal of auditor(s) from his/their office before expiry of term	Non-STP
17	ADT-3	Notice of Resignation by the Auditor	STP
18	ADT-4	Report to the Central Government	Non-STP
19	GNL-1	Form for filing an application with Registrar of Companies	Non-STP
20	INC-22A	ACTIVE (Active Company Tagging Identities and Verification)	STP
21	CSR-1	Registration of Entities for undertaking CSR Activities	STP
22	CRA-2	Form for intimation of appointment of cost auditor by the company to Central Government	STP
23	CRA-4	Form for filing Cost Audit Report with the Central Government	STP
24	CRL-1	Return regarding number of layers	STP
25	LEAP-1	Form for submission of Prospectus with the Registrar	STP
26	Complaint form	Investor complaint form	Non-STP
27	23C	Form of application to the Central Government for appointment of cost auditor	Conditional STP
28	23D	Intimation by cost auditor to Central Government	STP
29	23B	Information by auditor to Registrar	STP
30	I-XBRL	Form for filing XBRL document in respect of cost audit report and other documents with the Central Government	STP
31	A-XBRL	Form for filing XBRL document in respect of compliance report and other documents with the Central Government	STP
32	20B	Form for filing Annual return by a company having a share capital with the Registrar	STP
33	21A	Particular of Annual return for the company not having share capital	STP
34	23AC	Form for filing balance sheet and other documents with the Registrar	STP
35	23ACA	Form for filing Profit and Loss account and other documents with the Registrar	STP
36	23AC-XBRL	Form for filing XBRL document in respect of balance sheet and other documents with the Registrar	STP
37	23ACA-XBRL	Form for filing XBRL document in respect of Profit and Loss account and other documents with the Registrar	STP
38	66	Form for submission of Compliance Certificate with the Registrar	STP

New Forms Rolled-Out as Part of Lot 3 Launch

Six forms are entirely new as webforms in V3, previously unavailable in V2. These are primarily linked forms to main filings.

• **AOC-2:** Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties.
• **Extract of Auditor's Report (Consolidated):** Extract of Auditor's Report (Consolidated).
• **Extract of Auditor's Report (Standalone):** Extract of Auditor's Report (Standalone).
• **Extract of Board's Report:** Extract of Board's Report.
• **AOC-1:** Statement containing salient features of the financial statement of subsidiaries / associate companies/joint ventures.
• **ADT-4:** Report to the Central Government.

**Note:** Except for ADT-4, all other new forms must be filed as **linked filings** to their respective parent forms (e.g., AOC-4, AOC-4 NBFC) as per the applicability mentioned in the linked filing matrix FAQ.

Understanding Linked Filings

In V3, many forms are "linked," meaning they must be filed together with a main "parent" form. This section explains the concept and provides the filing sequence for key forms.

• **AOC-1:** Applicable if 'Yes' is selected in the field 'Whether the company has a subsidiary company as defined under clause (87) of section 2 OR has an associate company or a joint venture as defined under clause (6) of section 2'. (Not available in V2)
• **AOC-2:** Applicable if 'Yes' is selected in the data field 'Whether any transactions entered with related party'. (Not available in V2)
• **AOC-4 CFS / AOC-4 NBFC CFS:** Applicable if 'Yes' is selected in the field 'Whether consolidated financial statements required or not' of Form AOC-4. (Independent filing available in V2)
• **Form CSR-2:** Applicable if 'Section 135' or 'Report for unspent CSR amount' is selected in 'CSR applicability pursuant to' and 'Provisional un-adopted Financial statements' is not selected in 'Nature of financial statements' and parent form is filed for FY 2024-25 onwards. (Independent filing available in V2)
• **Extract of Auditor's Report (Standalone):** Applicable in all cases. (Not available in V2)
• **Extract of Auditor's Report (Consolidated):** Applicable in case 'Yes' is selected in the field 'Whether consolidated financial statements required or not'. (Not available in V2)
• **Extract of Board's Report:** Applicable in all cases. (Not available in V2)

• **CSR-2:** Applicable if 'Section 135' or 'Report for unspent CSR amount' is selected in 'CSR applicability pursuant to' and 'Provisional un-adopted Financial statements' is not selected in 'Nature of financial statements' and parent form is filed for FY 2024-25 onwards. (Not available in V2)
• **Note:** AOC-1, AOC-2, Extract of Board's Report, Extract of Auditors Report (Standalone) and Extract of Auditors Report (Consolidated) are **not applicable** in the case of AOC-4 XBRL filing. Only CSR-2 form can be filed as a linked form to AOC-4 XBRL.

• **Extract of Auditor's Report (Consolidated):** Applicable in case 'Yes' is selected in the field 'Whether consolidated financial statements required or not' of Form AOC-4. (Not available in V2)

When filing AOC-4 or AOC-4 NBFC, linked forms must be filed in a specific sequence:

1. AOC-4-CFS / AOC-NBFC CFS (If applicable)
2. AOC-1 (If applicable)
3. AOC-2 (If applicable)
4. CSR-2 (If applicable)
5. Extract of Auditor's report (Standalone) (Mandatory for all cases)
6. Extract of Auditor's report (Consolidated) (If applicable)
7. Extract of Board's report (Mandatory for all cases)

Offline Utility for Annual Filings

V3 introduces an "Offline Utility" for certain annual filing forms, allowing for simultaneous preparation by multiple users. This section explains how it works and which forms are supported.

• AOC-4 (and all applicable linked forms)
• AOC-4 NBFC (and all applicable linked forms)
• AOC-4 CFS (If filed independently, with Extract of Auditors Report [Consolidated])
• AOC-4 NBFC CFS (If filed independently, with Extract of Auditors Report [Consolidated])
• MGT-7
• MGT-7A

**Note:** Option to choose between Online and Offline mode is applicable only to the Parent form. If the Parent form is filed in Offline mode, all linked filings must also be filed in Offline mode, and vice-versa.

1. Access the form through MCA services - E-filing - Annual forms.
2. Fill up the Parent form with basic information (e.g., CIN).
3. Click on 'Save and submit'.
4. Accordion/Panel for applicable linked forms will be enabled.
5. Fill up the basic information of linked forms as applicable (AOC-1, AOC-2, AOC-4 CFS, CSR-2, Extract of Auditor's Report [Standalone], Extract of Auditor's Report [Consolidated], Extract of Boards report).
6. Click on 'Proceed' button to submit Parent and linked forms with basic information.
7. Excel gets generated, and 'download excel' option would be displayed. One Zip file will be downloaded containing all excels with parent and applicable linked forms.
8. One complete blank excels set for parent and applicable linked forms (only previous year figures if applicable and information provided in the respective web form section shall be prefilled) will be downloaded. In the downloaded excels, web form fields which are prefilled will be non-editable.
9. Fill the relevant excels in offline mode.
10. Upload one by one filled excel against each form section. When the first excel is uploaded and successfully validated, then only the next form related 'Choose file' button will get enabled. In case of excel validation errors, the user will be displayed error messages in a txt file and will be required to make necessary changes in the Excel.
11. The user can download individual excel once it is uploaded by clicking 'Download' button corresponding to excel attachment.
12. Once all excels are successfully validated, click on "Proceed" action button.
13. Attach required attachments of Parent and linked forms.
14. Click on 'Submit' action button against each form after attaching mandatory attachments.
15. System performs all server-side validations on click of each 'Submit' action button.
16. SRN is generated upon submission of webform(s).

Scenario 1: User leaves page after clicking 'Save' on parent form

• Only parent form Accordion/Panel and 1st section before 'Save' button will be editable.
• User needs to click 'Save' to enable the 2nd section where 'Submit' button is displayed.
• Linked form Accordion/Panels will not be visible at this point.
• After user clicks 'Submit', Accordion/Panels for applicable linked forms become visible.

Scenario 2: User leaves page after clicking 'Submit' on parent form

• All applicable forms (Accordion/Panels) will be shown as per last submission of parent form.
• If user updates any details and clicks 'Submit' in the parent form, a complete blank excel set will be downloaded (only previous year figures and info from web form prefilled). This is because the functionality of linked forms and excel generation depends on parent web form fields.

Scenario 3: User Edits Linked form

• All applicable Accordion/Panels will be shown as per last submission of parent form.
• User can open any applicable linked form Accordion/Panel, fill data, and submit.
• Complete excel set will be downloaded with all excels prefilled with last uploaded data, EXCEPT for the form where web form data was modified. A blank excel will be generated for the modified linked form. (Exception: if Extract of Auditor Report (Standalone) is changed, blank 'Extract of Directors report' also gets generated).

Key Considerations for Filing in V3

Ensure a smooth filing process by keeping these important points in mind:

• Company for which the form is filed shall have a valid and active/Under CIRP/Under Liquidation CIN.
• The DSC attached in the form is registered on MCA portal against the DIN/PAN/Membership number as provided in the form.
• The applicant of the form is registered as Business User at the MCA portal before filing the webform.
• The signing authority of the form shall have valid and non-expired/non-revoked DSC.
• The authorized signatories of the company shall have an approved DIN or valid PAN or valid membership number as applicable.
• The company is not flagged for the filing of Form No. INC-22.
• The company has not already filed another Form AOC-4 which is either pending for payment or pending for approval in respect of the same financial year end date.
• CIN status should not be strike off, Amalgamated, Converted to LLP, Dissolved, Dormant under Sec 455, Liquidated, not available for e-Filing, under process of Strike off, under liquidation, dissolved under section 59(8) of Insolvency and Bankruptcy Code, 2016 and Dissolved under section 54 of Insolvency and Bankruptcy Code, 2016.
• The Membership number or certificate of practice number of the practicing professional is valid for the particular category of the professional (including respective associate/fellow flag) signing the e-form.
• There is no overlap in the period (Financial year start date and end date) entered in any other approved annual filing which has not being marked as defective.
• SRNs of ADT-1/INC-28/AOC-4/MGT-14/GNL-1 (wherever applicable) entered in the form are approved and associated with the Company.
• Purpose of the SRN entered for form AOC-4 must be 'Provisional un-adopted statements' if purpose selected in current form AOC-4 is 'Adopted financial statements' and 'Yes' selected in field 4(b)(iv) 'Whether adopted in adjourned AGM'.
• 'Provisional un-adopted financial statement' or 'adopted financial statement cannot be filed in case form AOC-4 is already approved for same purpose and for the same financial year end date.
• Ensure that the date of AGM, due date of AGM and extended due date of AGM (if any) are same as specified in other approved annual filing e-Form MGT-7/MGT-7A/AOC-4 filed for the same financial year end date. However, if AGM date was not filled in earlier filed AOC-4 (Provisional un-adopted), then it can be filled in current AOC-4 (Adopted financial statements).
• This form (AOC-4) will not be applicable for companies notified under Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2015 for filing under XBRL format where type of Industry is 'C&I'.
• FY start date and end date should fall between Period from and Period To entered in field no. 4(i) of Form ADT-1.
• To enter valid membership number in auditors’ section.
• Figures in new annual filing forms must be provided in **absolute figures in Rupees**, not rounded off (e.g., in thousands/millions/lakhs/crores).
• Previous year values prefilled in Balance Sheet and Profit and Loss Account are editable. It is not mandatory to provide the reason for change in pre-filled figures of previous reporting period.
• MGT-8 certification by a Company Secretary in Practice in Form MGT-7 is applicable only for listed companies or those with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore.
• MGT-8 is now embedded within MGT-7. Any qualifying remarks about compliance can be added in the ‘Optional Attachment’ field.
• MGT-7 allows up to 15 Excel files (20 MB each) for shareholder/debenture holder details, totaling 300 MB. Generated PDF will not display these large Excel files, but the data is stored and validated in the system.
• It is mandatory to attach the **latest photograph of the registered office** of the Company showing external building and name & address prominently visible, aligned with Section 12(3)(a) of the Companies Act-2013.
• It is mandatory to provide **Gender-wise Shareholders count** in MGT-7 and MGT-7A. (Gender field is Optional in 'List of shareholders /Debenture holders' pre-defined excel).
• Class, category, sub-category prefilled in MGT-7/MGT-7A are editable to reflect the correct status as on the closure of the financial year, even if prefilled based on current date information.
• Maximum 15 business activities can be reported in MGT-7/MGT-7A; additional activities must be uploaded in the Optional Attachment section.
• Increased Authorized Capital entered in MGT-7/MGT-7A will **not** automatically update the master data in the MCA system. Form SH-7 (Notice of increase in share capital) or INC-28 must be filed separately for this.
• If your company does not have a share class-wise master in V3, MGT-7/MGT-7A will not create one. It can only be created through the first filing of Form SH-7/PAS-3.
• Deletion of class of shares option is available in web form (delete complete block) or offline form (keep all values blank for Authorized/Issued/Subscribed/Paid-up columns).
• The system allows to add or retain classes of shares that were valid as on the financial year end date, even if they were cancelled later. However, classes created through Form MGT-7A/MGT-7 will not be updated in the class wise master.
• Edits/updates to the prefilled name of ‘Class of shares’ are not permitted. However, the user is allowed to delete (web form) / nullify (offline form) the prefilled name of class that is not applicable for the relevant FY end date.
• The update of Paid-up capital through Forms AOC-4/AOC-4 XBRL/AOC-4 NBFC is restricted in V3 system and it will only be updated through Form MGT-7/MGT-7A.

Common FAQs

Find answers to frequently asked questions regarding the V3 migration and form filing.

All pending forms from V2 will transition to V3. If a form is under 'Resubmission required' status (or gets marked so post go-live), it must be resubmitted in V3 by **August 15, 2025**. Forms in "Pending payment" status in V2 will be marked as cancelled in V3.

Yes, previous years' filings are allowed in V3, subject to payment of applicable additional fees.

No, this functionality is not available through e-forms. You can change the company/LLP email ID by creating a Business User and updating it via the 'Profile update' page. This change will automatically reflect in the Company Master.

Yes, for FY 2024-25, the Taxonomy applicability will remain the same as in V2. This means using IND-AS Taxonomy 2017 and C&I Taxonomy 2016.

No. While not mandatory, it is advisable to file forms sequentially so that previous year figures auto-populate in subsequent years' filings, improving convenience.

Form ADT-4 is a report filed by an Auditor (including Secretarial or Cost Auditor) with the Central Government when they believe an offense involving fraud exceeding a certain threshold has been committed by a company's officers or employees. In V3, it is filed in online mode and processed under non-STP mode.

A concept of Offline Utility has been introduced in V3 for annual filing forms to handle this issue and make the process easier. In this option, the user will provide basic details in the web form, download a prefilled excel, provide the rest of the data in the excel itself, and then upload the excel in the web form.

The following forms can be filed either in Online or Offline mode:

• AOC-4 (and all applicable linked forms)
• AOC-4 NBFC (and all applicable linked forms)
• AOC-4 CFS (If filed independently, with Extract of Auditors Report [Consolidated])
• AOC-4 NBFC CFS (If filed independently, with Extract of Auditors Report [Consolidated])
• MGT-7
• MGT-7A

No. Option to choose between Online and Offline mode is applicable only to the Parent form. If the Parent form is filed in Online mode, all the linked filings must also be submitted in Online mode. Conversely, if the Parent form is filed in Offline mode, all linked filings must be filed in Offline mode.

No. User will not be able to edit any web-form fields in the excel. However, users can edit the web form by clicking on 'Edit' button on application dashboard. A pop-up message will be displayed indicating that if user changes any details in the parent form, then all applicable linked forms would get reset, and a complete blank excel set will be downloaded.

Yes. Previous years filings are allowed to be filed in V3 system subject to payment of required additional fee as applicable.

No, companies are not required to cancel the Standalone AOC 4/AOC-4 NBFC SRN to file CSR-2 form. AOC-4 CFS/AOC-4 NBFC CFS can be filed independently only for those SRNs for which AOC-4/AOC-4 NBFC were filed in V2. For all prospective filings, it will be mandatorily filed as a linked form with AOC-4/AOC-4 NBFC.

Independent filing of CSR-2 is allowed only for FY 2020-21, 2021-22, 2022-23, 2023-24, and FY 2024-25 (already filed in V2) which are required to report CSR as per relevant rules. From Financial year 2024-25 onwards in V3, the form is to be filed as linked filing with AOC-4/AOC-4 NBFC/AOC-4 XBRL based on applicability.

Functionality of changing email ID of the company is not available through e-forms in V3 system. Presently, stakeholders can change the email ID of the Company/LLP by creating a Company/LLP business user and updating the email ID through the 'Profile update' page. Once the email ID is updated, it will automatically be reflected in the Company master.

No. Figures in New annual filing forms must be provided in absolute figures in Rupees instead of Round off figures.

Yes. Previous year values prefilled in Balance Sheet and Profit and Loss Account are editable.

Yes, ADT-1 SRNs filed for multiple FYs can be entered in AOC-4 form. However, stakeholders must ensure that the FY start date and end date fall between the Period from and Period To entered in field no. 4(i) in Form ADT-1.

Although Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014, only mentions Section 139(1) – appointment of auditors and not Section 139(6) – appointment of the first auditor, it is recommended that companies file Form ADT-1 even for the appointment of the first auditor. In case ADT-1 SRN is not available for the first auditor, **Z99999999** SRN can be entered.

The companies that have once filed their financial statements with the ROC in XBRL under Section 137 of the Act must continue to file their financial statements, AOC-4 and other documents in XBRL only, even when they cease to fall under the classes of companies mentioned above.

Form MGT-8, previously a separate certification by a Company Secretary in Practice, is now embedded within MGT-7 for companies meeting the criteria under Section 92(2) of the Companies Act, 2013. While this is mostly structured, any qualifying remarks about compliance can presently be added in the ‘Optional Attachment’ field.

• 'List of shareholders, debenture holders' excel attachment size limit is increased to **300 MB** in MGT-7 (15 files of 20 MB each). Generated PDF will not have this excel as an attachment, but data will be stored.
• **2 MB limit of each attachment is removed** in AOC-4, AOC-4 XBRL, AOC-4 NBFC, AOC-4 CFS, AOC-4 NBFC CFS. Attachments can be uploaded beyond 2 MB subject to overall form size limit including all attachments being **10 MB**.
• All other forms attachments and form size limit would continue as the normal process (each attachment size restricted to 2 MB and overall form size including all attachments is 10 MB).

Yes. All Public documents of Companies/LLPs forms (from the beginning to till date) can be viewed under VPD/GCC service in V3 system.

Excel functionality in Online web form refers to providing details in table format through macro-enabled excel. Once the user enters the number in the relevant field, the excel download option is enabled. Sections with this functionality include:

• **CSR-2:** Number of Ongoing/Other than Ongoing Projects, Capital assets acquired through CSR.
• **AOC-1:** Associates and JVs, Subsidiary Details.
• **AOC-2:** Contracts at arm's length, Contracts not at arm's length.
• **Extract of Board's report:** Section 186 details.
• **MGT-7:** Particulars of Holding, Subsidiary and Associate Companies, Members/Class /Requisitioned/NCLT/Court Convened Meetings, Board Meetings, Committee Meetings, Details of shares/Debentures Transfers, List of shareholders, debenture holders.
• **MGT-7A:** Particulars of Associate Companies, Members/Class /Requisitioned/NCLT/Court Convened Meetings, Board Meetings, List of shareholders, debenture holders, Details of shares/Debentures Transfers.

List of Shareholders/Debenture holders (if applicable) shall be attached within the form while filing MGT-7/MGT-7A. This attachment can be uploaded either in a macro-enabled pre-defined sheet or a normal excel sheet. For MGT-7, excel files are allowed up to 300 MB (15 files of 20 MB each), and for MGT-7A, excel file size should be up to 2 MB only.

The V3 MCA portal allows uploading up to 15 Excel files in MGT-7, each with a maximum size of 20 MB, totaling 300 MB. While the portal accepts large Excel uploads, the generated PDF of MGT-7 does not embed or display the full content of these Excel files. Instead, the PDF includes a reference to the uploaded attachment, typically showing the file name which cannot be opened. However, the MCA system is designed to store and validate the Excel data separately in its backend.

Yes. It is mandatory to attach the latest ‘Photograph of the registered office of the Company showing external building and name & address prominently visible’ as aligned with the requirements specified in Section 12(3)(a) of the Companies Act-2013.

If your registered office is in a multi-storied building and the name board is not outside, any photographs taken for this purpose should still be aligned with the requirements specified in Section 12(3)(a) of the Companies Act-2013.

Yes, it is mandatory to provide Gender-wise breakup of the number of Shareholders in MGT-7 and MGT-7A. However, the Gender field is Optional in the 'List of shareholders /Debenture holders' pre-defined excel.

Yes. All these fields are prefilled based on as-on-date information and are editable. The MCA V3 portal pre-fills class, category, and sub-category fields based on the current date. However, this can lead to discrepancies when filing for a past financial year. Hence, the system allows editing of prefilled class, category, and sub-category fields to reflect the correct status as on the closure of the financial year.

Paid-up capital in the MCA system gets updated only when the event date mentioned in the current form is greater than or equal to the event date available in the system. Event dates for different forms are:

• PAS-3: Date of allotment
• SH-7: Date of redemption (Redemption of preference shares)
• SH-11: Date of completion of buy-back
• INC-28: Date of issue of certified copy of order (for reduction of share capital)
• Annual filing forms (MGT-7/MGT-7A): FY end date

**Example:** If PAS-3 was filed on May 10, 2024, for allotment date May 1, 2024. On Sep 30, 2024, MGT-7 is filed with event date Mar 31, 2024. In this case, paid-up capital will **not** get updated based on annual filing forms as the existing event date in the system (May 1, 2024) is higher than the event date in MGT-7 (Mar 31, 2024). Stakeholders are requested to file forms in sequential manner.

No, the increased authorised capital entered in MGT-7/MGT-7A will not automatically update the master data in the MCA system. MGT-7/MGT-7A forms are annual returns and do not trigger Master data update for Authorised capital. To update the authorised capital in MCA records, companies must file **Form SH-7** (Notice of increase in share capital) or INC-28 (if applicable).

No. If your company does not have a share class-wise master in V3, the system will not create a new class-wise master during MGT-7/MGT-7A filing. Only the company capital master will be updated with the new class details. New classes created through MGT-7/MGT-7A would not update Company master/Class wise capital master. Companies are requested to file **SH-7** to add a new class.

If your company already has a share class-wise master, the value of previously created class-wise master will get updated based on MGT-7/MGT-7A filing for both the share class-wise master and the company capital master, subject to the paid event date condition.

Yes. Deletion of class of shares option is available:

• **Web form:** Delete complete block.
• **Offline form:** Keep all the values as blank (do not enter zero) for Authorized/Issued/Subscribed/Paid-up columns.

Yes. The system allows to add or retain classes of shares that were valid as on the financial year end date, even if they were cancelled later. This ensures that correct capital values reflect the status at the end of FY. However, classes created through Form MGT-7A/MGT-7 will not be updated in the class wise master.

No. Edits/updates to the prefilled name of ‘Class of shares’ are not permitted. However, the user is allowed to delete (web form) / nullify (offline form) the prefilled name of class that is not applicable for the relevant FY end date.

The update of Paid-up capital through Forms AOC-4/AOC-4 XBRL/AOC-4 NBFC is restricted in V3 system and it will only be updated through **Form MGT-7/MGT-7A**.

If paid-up capital updated through annual filing forms due to partly paid-up shares becoming fully paid-up, raise an FO ticket. If due to fresh allotment, file PAS-3. If due to redemption of preference shares, file SH-7.

Conclusion & Support

The transition to MCA21 V3 is a significant step towards enhancing digital governance and ease of doing business in India. While the new system offers improved features and convenience, understanding the updated processes, especially for linked filings and offline utilities, is crucial.

For further detailed information and specific notifications, please refer to the official MCA website. If you encounter any issues, utilize the 'My Application' section for status updates and raise FO tickets as needed.