MCA V3 Portal and E-Filing — Recent Digitisation Changes (2025-26)

MCA V3 Portal and E-Filing — Recent Digitisation Changes (2025-26)

Behind every Companies Act filing — from incorporation to annual returns — sits the MCA21 electronic filing system. Over 2025, the Ministry of Corporate Affairs undertook one of its most significant technology transitions yet, migrating dozens of high-volume company forms to a new, more structured V3 platform. For company secretaries, CFOs and compliance teams, understanding this transition is now part of routine compliance hygiene.

Through a series of notifications in May and June 2025, MCA transferred several of the most-filed company forms from the older V2 portal to the V3 portal, including:

•      Financial statement forms: AOC-1, AOC-2, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), and AOC-4 CFS NBFC (Ind AS).

•      Annual return and management forms: MGT-7, MGT-7A, MGT-15.

•      Audit-related forms: ADT-1, ADT-2, ADT-3, ADT-4.

•      Cost record and audit forms, and Form GNL-1 (miscellaneous applications to the Registrar).

•      The final set of 38 company forms was made live on the V3 portal from 14 July 2025, marking a major milestone in the digitisation drive.

As part of the same set of amendments, MCA introduced new structured forms for the extract of the Board's Report and extract of the Auditor's Report (both standalone and consolidated), enabling more efficient, structured data analysis by regulators, alongside enhanced disclosure requirements in the Board's Report (such as more granular reporting on sexual harassment complaints, and gender-wise employee data including transgender employees).

The Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2025 introduced a requirement for companies to attach a copy of their signed financial statements, duly authenticated in PDF format, along with the e-Form AOC-4 XBRL filing, adding an extra layer of verifiability to XBRL submissions.

Building on the V3 migration, MCA introduced the Companies Compliance Facilitation Scheme, 2026, through General Circular No. 01/2026, aimed at easing the process for companies to file their annual return and financial statements under the new system, along with associated FAQs published on the MCA portal to help companies transition smoothly.

•      Filing workflows, document upload formats, and payment gateways differ between V2 and V3, requiring compliance teams to familiarise themselves with the new interface.

•      Name reservation and resubmission windows have periodically been extended (for example, additional time was granted until 10 July 2026 for certain name reservation and e-form resubmissions) to smoothen the transition.

•      Companies should always check whether a form they intend to file has migrated to V3, since attempting to file on the wrong portal version can cause delays.

•      Attempting to file a migrated form on the old V2 portal out of habit, causing rejected or failed submissions.

•      Leaving V3 registration until the filing deadline is imminent, risking last-minute access issues.

•      Overlooking the new PDF attachment requirement for AOC-4 XBRL filings, leading to incomplete submissions.

•      Not tracking interim relief measures (extended deadlines, fee waivers) that MCA periodically announces during the transition.

Q1. Do companies need to create a new login for the V3 portal?

Yes, the V3 portal uses a separate registration and business user profile system distinct from the legacy V2 login; companies and professionals need to register afresh on V3 if they have not already done so.

Q2. Are all MCA forms now on the V3 portal?

As of the 2025-26 migration wave, a very large majority of frequently used forms have moved to V3, but companies should always verify the current filing platform for any specific form before initiating a filing, since the transition has been phased over time.

Q3. Does the V3 migration change any substantive legal requirements?

Largely no — the migration is primarily a platform and process change; however, it has been accompanied by some enhanced disclosure requirements (like extracts of Board's/Auditor's Reports and additional XBRL attachments), so companies should review the updated form requirements even if the underlying legal provision is unchanged.

Q4. What should a company do if it faces technical issues during V3 filing?

MCA has set up advisories and support channels for V3-related queries, and has periodically extended deadlines and provided fee relaxations during the transition; companies facing genuine technical difficulty should document the issue and monitor MCA circulars for relief measures.

Q5. Will professionals (CS/CA) need separate credentials for the V3 portal?

Yes, practising professionals typically need to register their own business user profiles on V3, distinct from their V2 credentials, to be able to certify and file forms on behalf of client companies.

Q6. Is there a helpdesk for V3-specific issues?

MCA has set up dedicated support channels and published FAQs for V3-related queries and the Companies Compliance Facilitation Scheme, 2026; companies facing persistent issues should use these official channels and keep records of correspondence.

Q7. Does the V3 migration affect fee structures for filings?

The migration is primarily a platform change; any fee structure changes are typically notified separately and should be checked independently rather than assumed to change automatically with the portal migration.

The MCA V3 migration is one of the most significant operational (rather than legal) changes affecting Companies Act compliance in 2025-26, touching almost every company through its most frequently filed forms. Staying current with which forms have migrated, and the platform-specific requirements that come with them, is now an essential part of routine compliance management.