INTRODUCTION
MCA'21 V3 is a comprehensive digital transformation
initiative by the Ministry of Corporate Affairs (MCA), Government of
India, aimed at modernizing and streamlining the corporate compliance
ecosystem under the Companies Act, 2013, and the LLP Act, 2008. This
cloud'based, data'driven platform replaces the older file'upload and
PDF'based system with a fully web'based interface that offers real'time
data validation, pre'filled forms, and role'based access controls.
Designed to enhance user experience, V3 includes intelligent dashboards,
automated alerts, and an upgraded "My Application" interface for tracking
filings and outcomes. It enables structured data capture and
analytics'driven oversight, allowing regulators to monitor compliance more
effectively and formulate data'backed policies. With a strong focus on
ease of use, scalability, transparency, and automation, MCA V3 marks a
major step forward in promoting digital governance and a
compliance'by'design framework in India's corporate sector.
HISTORY AND TIMELINE OF MCA'21 V3 TRANSITION
The
MCA'21 portal was first launched in 2006 as part of India's National
e'Governance Plan to digitize company filings. Initially known as MCA'21
V1, it allowed companies to submit compliance documents online. In 2013,
with the introduction of the Companies Act, 2013, the system was upgraded
to MCA'21 V2, which supported PDF'based offline forms and improved
processing but lacked flexibility, real'time updates, and modern user
experience. To address these gaps, the Ministry of Corporate Affairs
announced MCA'21 V3 in 2021'a major overhaul with cloud'based
architecture, online web forms, and better integration.
Key Elements of Insurance
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May 2022: V3 launched for LLP forms.
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Oct 2022 - Dec 2024: Gradual rollout of director and company forms.
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June 2025: Final V2 phase'out began; last date for using old forms was 17 June
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9-13 July 2025: V3 taken offline for final migration.
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14 July 2025: Full launch of 38 company forms under V3; transition completed.
MCA'21 V3 is now the exclusive platform for all company and LLP'related filings in India.
How to access the MCA V3 Portal
To access the MCA'21 V3 portal, users should visit the official website at www.mca.gov.in, which now hosts the upgraded Version 3 system. Unlike the older V2 system, V3 requires users to log in using a new email'based login system. If you are a new user, you will need to register as a Business User and must provide additional details such as professional membership numbers or company authorization and map their Digital Signature Certificate (DSC) to the correct role.
Existing users from V2 must re'register on the V3 portal, as legacy user IDs are no longer valid. After logging in, users can access the full suite of services including company and LLP form filings, status tracking through the "My Application" dashboard, master data updates, and resubmission handling. The V3 portal works best on modern browsers like Chrome or Firefox and may require installation of DSC drivers or the MCA's Offline Excel Utility for certain filings.
Online and Offline Annual Filing on the MCA V3 Portal
MCA‑21 V3 offers a modern dual'mode filing system for annual returns:
Online mode
Offline Excel mode
Under the upgraded MCA'21 V3 system, annual filings such as AOC'4 and MGT'7 can be completed using either fully online web'based forms or offline Excel utilities. This dual'mode approach offers greater flexibility, enhanced accuracy through pre'filled data, and improved user experience for both simple and complex corporate compliance requirements.
Online Mode:
The MCA'21 V3 portal introduces a seamless and fully online filing system for annual compliance forms such as AOC'4 and MGT'7, enabling companies to complete statutory submissions directly through interactive, web'based interfaces. This online mode enhances user convenience by offering pre'filled data, real'time validation, embedded linked forms, and role'based access control. It eliminates the need for external utilities or manual uploads, significantly reducing errors and improving overall filing efficiency and accuracy.
Offline Excel Mode:
Along with the introduction of web based filing, an option to file the forms using offline utility was also introduced to help the stakeholders ease their filings on the V3 Portal. These forms aid the stakeholders to fill in the data in a pre'formatted excel sheet, and later upload the sheet on the V3 portal. This makes it possible to work without being dependent on the internet accessibility.
The connection to internet and the MCA login will only be required to do the preliminary filling of data, that forms as a basis of the excel sheets to be downloaded, downloading the pre'formatted Excel Sheets and later uploading the excel Sheets.
Filing on V2 and V3 Comparison
Feature / Form Aspect
MCA V2 Annual Filing
MCA V3 Annual Filing
Form Format
PDF'based eForms with manual fill and upload
Fully web'based forms with optional offline Excel utility
Form Bundling
Separate uploads for linked forms (e.g., AOC'1, MGT'8)
Linked forms embedded within main forms (e.g., AOC'4 includes AOC'1)
Data Entry
Manual data entry for most fields
Extensive pre'filled data auto'populated from MCA records
Validation Checks
Validation mostly after upload
Real'time validation during form filling
DSC Usage
DSC attached at upload
DSC mapped to user role and used for signing online
Offline Filing Support
No offline Excel utility support
Offline Excel utility available for bulk or complex data filing
Attachment Size Limit
2 MB
Increased to 10 MB per attachment
Annual Return Certification (MGT'8)
Separate PDF upload
Integrated within MGT'7 form
CSR Reporting
Part of AOC'4 form
CSR disclosures moved to separate CSR'2 form
Error Correction
Post'submission correction required
Many errors caught and corrected before submission
Status Tracking
Limited tracking post submission
Real'time tracking via My Application Dashboard
Step Wise Process for Using Offline Utility
The MCA V3 Portal offers an offline filing mode as an alternative to real'time online filing. This method allows companies and professionals to download, fill, validate, and digitally sign e'forms without requiring an active internet connection during form preparation.
New offline filing system enhances the user experience for annual compliance filings such as AOC'4, MGT'7, MGT'7A, etc. This system is designed to offer a hybrid approach, combining the flexibility of offline form preparation with the security and efficiency of online submission.
Step Wise Process of Using the Offline Utility:
1. Login to your MCA Account
2. Search for heading Annual Filings under Company E'filings
3. Select the offline option of the form that you wish to fill out
4. Enter the relevant details like CIN, Basic information required for formatting of the excel sheet, etc.
5. Once all the basic details are filled and the relevant applicability checkboxes are selected, a text box saying "Please wait, Excel generation in progress" will appear
6. Once excel is generated, the same can be downloaded as a ZIP File and later extracted to your systems for offline filling.
7. The first page of excel contains instructions, followed by the form on the next tab.
8. Once the required data is filled, excel can be uploaded online. In case there are any validation errors in the excel file, an error will pop up, once addressed correctly, the sheet can be uploaded and submitted.
POINTS TO BE TAKEN CARE OF
MCA'21 Version 3 represents a major leap in digital corporate governance by introducing a range of technological upgrades and functional improvements. The platform is designed to streamline compliance, reduce manual errors, and enhance user convenience. Below are a few points to remember while working on the V3 Portal and highlights of the V3 portal
1) User registration:
A registered user on MCA'21 V3 can access basic services. In order to file forms using V3 portal, it is necessary to create a MCA V3 Business User ID. Only a Business user will be able to file forms using the V3 portal and access other services available on the V3 portal.
2) DSC
In the MCA'21 V3 portal, a valid Class 3 Digital Signature Certificate (DSC) is mandatory for Business Users such as directors, professionals (CA, CS, CMA), and authorized signatories to sign and submit statutory forms like AOC'4 and MGT'7. The DSC must be mapped to the user's profile after registration, using their PAN and role verification. Only mapped users can authenticate filings. The portal supports both online and offline form submissions, but all require a valid DSC for legal authentication. Java 8 (JRE 1.8) and compatible browsers are required for smooth DSC usage.
A Business user can sign using his DSC under various roles, but it is necessary to bear in mind that before affixing DSC in a capacity other than the already registered role, the business user will have to switch user role using the profile update functionality.
3) Attachments and their file naming:
Attachments submitted with forms on the MCA'21 V3 portal must meet specific format and size requirements to ensure successful upload and validation. All attachments must be in PDF format and must not be password'protected or encrypted. The maximum allowed file size is 10 MB per document, significantly higher than the previous 2 MB limit under MCA V2. Attachments should be clear, legible, and properly scanned.
Some forms now integrate annexures directly within the web'based filing structure, reducing the need for separate uploads. Users must avoid special characters in file names and ensure documents are properly formatted before submission.
4) Version of Excel:
In order to fill in the offline excel sheets, it is necessary to use MS Excel version 2021 or higher, or Microsoft office 365. Some of the features of the preformatted excel may not work with older versions of excel rendering the file corrupted.
Form wise highlights of the new Annual Filing forms on MCA V3 Portal
1. AOC'4 / AOC'4 NBFC / AOC'4 XBRL:
Purpose: Filing financial statements and other related documents.
Key Highlights:
Fully web'based with optional Excel offline mode.
Linked forms auto'integrated: AOC'1 (subsidiaries), AOC'2 (related party), and board/auditor's report extracts are included within AOC'4 ' no separate uploads.
Pre'filled data: CIN, company name, financial year, and prior'year data.
Removal of CSR Section: CSR disclosures moved to Form CSR'2 (filed separately).
Increased document size limit: From 2MB to 10MB for better document handling.
Validation checks for consistency in financial figures across schedules.
Filing option via Excel Utility for companies with complex datasets.
Linked Forms to AOC 4/AOC 4 NBFC/AOC 4 XBRL as required:
Extract of Auditors Report' Applicable in all cases
Extract of Boards Report' Applicable in all cases
AOC 2' In Case of Contract / arrangements entered into by the company with related party referred to in sub section (1) of section 188 of the companies act, 2013
certain arms'length transactions under fourth proviso thereto
AOC 1' disclosure of salient features of the financial statements of the company's subsidiaries, associate companies, and joint ventures
2. MGT'7 / MGT'7A
Purpose: Annual return filing under Section 92 of the Companies Act, 2013.
Key Highlights:
Now available in both online and offline Excel formats.
Pre'filled details: share capital, director details, and registered office auto'filled from MCA records.
MGT'8 auto'integrated for applicable companies (no need to upload separate PDF).
New mandatory disclosures:
Gender'wise shareholding pattern.
Contact person and email verification.
Geo Tagged Photo of registered office with name board
Offline mode support for bulk data entry like shareholding and board meeting details.
Filing allowed by IRP/RP for companies under insolvency.
3. MGT'8
Purpose: Certification of annual return by a PCS for applicable companies.
Key Highlights:
No longer a standalone upload - integrated directly in MGT'7.
The certification section becomes part of the web form or Excel template.
Cross'validation with other disclosures for compliance assurance.
Signed using DSC of the practicing professional mapped in the portal.
4. ADT'1
Purpose: Intimation of appointment or reappointment of an auditor.
Key Highlights:
Updated format with auto'fetch of auditor's previous appointment data.
Pre'filled company details and PAN of the auditor.
Seamless validation of audit period and board resolution references.
DSC required of both company representative and the auditor (if applicable).
Details of the Auditor signing like PAN, address, contact number required
5. ADT 2
Purpose: Application For Removal Of Auditor From His/Their Office Before The Expiry Of His Term
Key Highlights:
Web'based e'form - no PDF upload required.
Separate fields for:
Auditor's Firm Registration Number (FRN)
Auditor's Membership Number
Mandatory attachment: Proof of service to the auditor (e.g., email/postal acknowledgment).
Auto'prefill of company details (based on CIN).
Enhanced validation checks:
DIN/PAN matching
Cross'form references (e.g., ADT'1 SRN)
Filing is non'STP - subject to approval by MCA.
Mandatory DSC (Digital Signature Certificate) for Director/Professional.
Form must be filled entirely online'no offline preparation.
Real'time error alerts and form validation before submission.
Better tracking and resubmission workflow via the V3 portal dashboard.
6. ADT 3
Purpose: Notice of Resignation By Auditor
Key Highlights:
Fully web'based form - no PDF upload; data must be filled online.
Separate fields for:
Auditor's Firm Registration Number (FRN)
Auditor's Membership Number
Mandatory SRN reference - must provide SRN of original ADT'1 (auditor appointment).
Auto'prefill of company data `- CIN, company name, and related details auto'filled.
Stronger validation checks - PAN/DIN matching and real'time error alerts.
Processed under STP (Straight'Through Processing) - approved instantly if correctly filed.
Mandatory Digital Signature Certificate (DSC) - to be signed by resigning auditor.
Resignation letter attachment optional - not mandatory under new format.
Prescribed filing fee applies - based on share capital; penalties for late filing.
Improved user interface - better tracking, editing, and submission flow via V3 dashboard.
7. ADT'4
Purpose: Intimation to the Registrar of Companies
Key Highlights:
Fully web based interface
Strengthened Data Validations
Linkage with other ADT forms
Data Prefilling and Auto Populating
Processed under STP (Straight'Through Processing) - approved instantly if correctly filed.
8. CSR'1
Purpose: Registration for undertaking CSR activities
Key Highlights:
Fully web'based filing
Part'1 section'8 Company added in the 'type of existing entity' field
Data Prefilling and Auto Populating
Strengthened Data Validations
9. CSR'2
Purpose: Report on Corporate Social Responsibility
Key Highlights:
Form will be filed as a linked form
Independent filing of CSR'2 is allowed for the F.Y. 2020'21, 2021'22, 2022'23, 2023'24, and FY 2024'25 (V2 filings), which are required to report CSR as per the relevant rules
Linked filing - Based on the Parent form processing type.
Independent Filing' STP
Data Prefilling and Auto Populating
Strengthened Data Validations
10. MGT 15
Purpose: Report on Annual General Meeting
Key Highlights
The form has been transitioned to a fully web'based interface.
A new field 'Financial year to which AGM relates' got added.
Form to be Signed by the company secretary of the company also.
Companies which are "under Liquidation or under CIRP" can file the form.
Singing of the form by RP/ IRP/ Liquidator is enabled for the companies which are under 'Liquidation/ under CIRP'.
Additional enhancements have been implemented, including data pre'filling, field repositioning, introduction of new data fields, and strengthened validation checks.
Several validation mechanisms and business rules have been implemented to ensure compliance with the provisions of Chapter VII of the Companies (Management and Administration) Rules, 2014.
11. CRA 2
Purpose: Form For Intimation Of Appointment Of The Cost Auditor Of The Company To Central Government
Key Highlights
The form has been transitioned to a fully web'based interface.
Dropdown of Nature of Intimation for appointment Enhanced to include the additional option of filing due to the addition of new product or services.
Fields got bifurcated into different section based on 'nature of the appointment' along with the addition of new field like (CIN of the demerged or amalgamated entity).
Business rules added to check that cost auditor being appointed does not hold the appointment in more than 20 companies.
Additional enhancements have been implemented, including data pre'filling, field repositioning, introduction of new data fields, and strengthened validation checks.
12. CRA 4
Purpose: Form for Filing Cost Audit Report With The Central Government
Key Highlights
New fields added to capture the extension of AGM and GNL'1 SRN.
Additional enhancements have been implemented, including data pre'filling, field repositioning, introduction of new data fields, and strengthened validation checks.
13. GNL'1
Purpose: Forms For Filing The Application With The Registrar Of Companies
Key Highlights
The form has been transitioned to a fully web'based interface.
A new field, Director Identification number (DIN) or (PAN), got added in the other applicant detail section.
'Period of default' and other relevant fields got added for compounding of offence purposes.
New field 'Due date of holding AGM' and 'Date till the Extension sought' for Extension of AGM purposes.
Additional enhancements have been implemented, including data pre'filling, field repositioning, introduction of new data fields, and strengthened validation checks.
14. CRL'1
Purpose: Form for Intimation To The Registrar Of Companies Regarding The Number Of Layers Of Subsidiaries
Key Highlights
The form has been transitioned to a fully web'based interface
Data Prefilling and Auto Populating
Strengthened Data Validations
Processed under STP mode
Conclusion
The transition to MCA'21 Version 3 represents a forward'thinking evolution in India's corporate compliance landscape. By replacing the outdated systems with a fully web'based, cloud'enabled platform, MCA V3 offers enhanced accuracy, faster processing, and improved user experience. The system's advanced features, such as pre'filled forms, real'time validations, and seamless DSC integration, reduce errors and simplify the annual filing process. With both online and offline filing options, MCA V3 caters to diverse user needs, promoting inclusivity and ease of access. As companies and professionals adapt to this new platform, MCA V3 is poised to significantly improve regulatory compliance and strengthen corporate governance across the country.
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