The Ministry of Corporate Affairs (MCA) will introduce the final set of 38 company forms on July 14, 2025, which include 13 annual filing forms and 6 audit and cost audit forms. To facilitate the transition to the V3 MCA21 portal, company e-filings on the existing V2 portal will be disabled from June 18, 2025, midnight. The “Pay Later” offline payment option on the V2 portal will be discontinued from June 8, 2025, requiring payments to be made online only. The V3 portal will undergo scheduled downtime from July 9 to July 13, 2025, during which no fee waivers or extensions will be provided, so stakeholders are advised to complete filings before this period. Companies and users are urged to create or upgrade their user IDs and associate their digital signatures under the “Business user” category on the V3 portal. Additionally, stakeholders must ensure no pending SRNs remain unpaid or under resubmission, and upload investor and subsidiary details by June 17, 2025, or the SRNs will be marked as non-compliant. The new forms cover a wide range of filings such as financial statements, auditor reports (both consolidated and standalone), board reports, related party disclosures, NBFC filings, XBRL financial statements, annual returns, audit notifications, CSR reports, cost audit applications, and investor complaint forms as per the Companies Act and associated rules. This rollout marks the final phase of MCA’s portal modernization for streamlined compliance.
Ministry of Corporate Affairs
In our continuous endeavour to serve you better, the Ministry of Corporate Affairs is launching final set of 38 Company Forms [including 13 Annual filing forms, 6 Audit/Cost audit forms] on 14th July 2025 at 12:00 AM. C
To facilitate implementation of these forms in V3 MCA21 portal, stakeholders are advised to note the following points:
(1) Company e-Filings on V2 portal will be disabled from 18th June 2025 12:00 AM. Thus, all the stakeholders are advised to ensure that no SRNs are under pending payment/Resubmission status.
(2) Offline payments in V2 using Pay later option will be stopped from 08th June 2025 12:00 AM. Therefore, you are requested to make payments for these forms in V2 through online mode only. (Credit/Debit Card and Net Banking)
(3) In view of the upcoming launch, V3 portal will not be available from 09th July 2025 12:00 AM to 13th July 2025 11:59 PM. Accordingly, stakeholders are advised to plan and file/resubmit current V3 forms before 09th July 2025 as there will be no waiver of fees or extension of resubmission period, if the due date/resubmission date fall within the mentioned downtime period i.e. 09th July 2025 12:00 AM to 13th July 2025 11:59 PM.
(4) Stakeholders are advised to create user ID/upgrade existing V2 ID/Merge V2 ID in V3 system under “Business user” category and associate the DSC if not already done.
(5) Stakeholders are requested to check the SRNs that are currently pending with status “Pending for upload of Investor details”, “Pending for Subsidiary Details” and upload the details by using services available on MCA portal [“Upload details of Security Holders/Depositors” and “Update Subsidiary Details”] by 17th June 2025, failing which SRN will be marked under “NTBR” status.
38 Company Forms wef July 14, 2025
| S No. | Form ID | Form description | Rule chapter |
| 1 | AOC-4 | Filing of Financial Statements with the Registrar of Companies | Chapter IX The Companies (Accounts) Rules, 2014 |
| 2 | Extract of Auditor’s Report (Consolidated) | Extract of Auditor’s Report (Consolidated) | Chapter IX The Companies (Accounts) Rules, 2014 |
| 3 | Extract of Auditor’s Report (Standalone) | Extract of Auditor’s Report (Standalone) | Chapter IX The Companies (Accounts) Rules, 2014 |
| 4 | Extract of Board’s Report | Extract of Board’s Report | Chapter IX The Companies (Accounts) Rules, 2014 |
| 5 | AOC-1 | Statement containing salient features of the financial statement of subsidiaries / associate companies/ joint ventures | Chapter IX The Companies (Accounts) Rules, 2014 |
| 6 | AOC-2 | Related party disclosure | Chapter IX The Companies (Accounts) Rules, 2014 |
| 7 | AOC-4 NBFC | Form for filing financial statement and other documents with the Registrar for NBFCs | Chapter IX The Companies (Accounts) Rules, 2014 |
| 8 | AOC-4 NBFC CFS | Form for filing consolidated financial statements and other documents with the Registrar for NBFCs | Chapter IX The Companies (Accounts) Rules, 2014 |
| 9 | AOC-4 CFS | Filing of Consolidated Financial Statements with the Registrar of Companies | Chapter IX The Companies (Accounts) Rules, 2014 |
| 10 | AOC-4 Addendum/CSR-2 | Report on Corporate Social Responsibility (CSR) | Chapter IX The Companies (Accounts) Rules, 2014 |
| 11 | AOC-4(XBRL) | Filing of Financial Statements with the Registrar of Companies in XBRL format | Chapter IX The Companies (Accounts) Rules, 2014
Companies (Filing of Documents and Forms in XBRL) Rules, 2015 |
| 12 | MGT-7 | Annual Return (other than OPCs and Small Companies) | Chapter VII The Companies (Management and Administration) Rules, 2014 |
| 13 | MGT-7A | Annual Return (other than OPCs and Small Companies) | Chapter VII The Companies (Management and Administration) Rules, 2014 |
| 14 | MGT-15 | Report of AGM | Chapter VII The Companies (Management and Administration) Rules, 2014 |
| 15 | ADT-1 | Notice to Registrar about appointment of auditor | Chapter X The Companies (Audit and Auditors) Rules, 2014 |
| 16 | ADT-2 | Removal of auditor before expiry of his term | Chapter X The Companies (Audit and Auditors) Rules, 2014 |
| 17 | ADT-3 | Notice of Resignation by the Auditor | Chapter X The Companies (Audit and Auditors) Rules, 2014 |
| 18 | ADT-4 | Filing of Form ADT-4 to the Central Government | Chapter X The Companies (Audit and Auditors) Rules, 2014 |
| 19 | GNL-1 | Form for filing an application with the Registrar of Companies | Chapter XXIV The Companies (The Registration Offices and Fees) Rules, 2014 |
| 20 | INC-22A | ACTIVE (Active Company Tagging Identities and Verification) | Chapter II The Companies (Incorporation) Rules, 2014 |
| 21 | CSR-1 | Registration of Entities for undertaking CSR Activities | The Companies (Corporate Social Responsibility Policy) Rules, 2014. |
| 22 | CRA-2 | Application to the Central Government for appointment of cost auditor | The Companies (Cost Records and Audit) Rules, 2014 |
| 23 | CRA-4 | Cost audit report | The Companies (Cost Records and Audit) Rules, 2014 |
| 24 | CRL-1 | Form for Information to the Registrar by company regarding the number of layers of subsidiaries | The Companies (Restriction on Number of Layers) Rules, 2017 |
| 25 | LEAP-1 | Form for submission of Prospectus with the Registrar | the Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules, 2024 |
| 26 | Complaint form | Investor complaint form | NA |
| 27 | 23C | Intimation of appointment of the cost auditor | Companies Act, 1956 |
| 28 | 23D | Intimation of appointment by the cost auditor | Companies Act, 1956 |
| 29 | 23B | Intimation of appointment by the statutory auditor | Companies Act, 1956 |
| 30 | I-XBRL | Cost audit report (XBRL) | Companies Act, 1956 |
| 31 | A-XBRL | Compliance Report | Companies Act, 1956 |
| 32 | 20B | Annual return | Companies Act, 1956 |
| 33 | 21A | Annual return | Companies Act, 1956 |
| 34 | 23AC | Form for filing balance sheet | Companies Act, 1956 |
| 35 | 23ACA | Form for filing profit and loss account | Companies Act, 1956 |
| 36 | 23AC-XBRL | Form for filing balance sheet | Companies Act, 1956 |
| 37 | 23ACA-XBRL | Form for filing profit and loss account | Companies Act, 1956 |
| 38 | 66 | Form for submission of Compliance Certificate | Companies Act, 1956 |
