We repurposed the ₹47L into operational capital and saved the client from raising unnecessary debt.

The Ministry of Corporate Affairs (MCA) has rolled out its final upgrade of the MCA21 system, shifting 38 critical company e-forms—including AOC-4 and its variants—from the old V2 portal to the new MCA V3 platform.

From 14 July 2025, all filings for AOC-4 will only be possible through V3, while e-filing on V2 has already been discontinued as of 18 June 2025.

This is not just a technical migration—it changes the way companies handle their annual compliance.

MCA V3 Migration: What Founders and CFOs Must Know About the New AOC-4 Filing

Why This Matters for Businesses?

AOC-4 is one of the most important statutory filings under the Companies Act, 2013. It captures a company’s financial statements, reports, and disclosures for regulatory review. Errors, delays, or incomplete filings here can trigger penalties, impact fundraising, and even create compliance red flags.

With the V3 migration, both founders and finance leaders need to quickly understand the new workflow to avoid last-minute surprises.

Key Changes You Need to Know

1. Business User Registration is Mandatory

Even if you had a login in MCA V2, you must re-register as a Business User in V3.

• Your Class 3 DSC (Digital Signature Certificate) must also be freshly associated.
• Without this, filings will not go through.

👉 Tip: Ensure re-registration is done early to avoid a compliance bottleneck close to deadlines.

2. AOC-4 Becomes a Parent Form

Earlier, companies had to file standalone forms like AOC-1, AOC-2, CSR-2, and extracts of Board and Auditor’s Reports separately.
Now, these have been merged as linked annexures to AOC-4.

• Filing sequence matters. Each annexure must be filed in the prescribed order.
• Partial submissions are not allowed—reducing risk of missed disclosures.

3. Smarter Interface with Real-Time Validations

The new web-based AOC-4 comes with:

• Auto-population of past year’s data for better continuity.
• Prefilled Excel templates for offline preparation.
• Instant real-time validations before final submission.

This reduces errors and saves time for finance teams.

4. Mandatory Photographic Evidence of Registered Office

For the first time, companies must submit photo proofs with their AOC-4 filing:

• Exterior shot of office with building/society signboard + company name + CIN.
• Interior shot with at least one director present (who must also digitally sign).
• Proper display board signage in English and local language (as per Section 12).

This aims to crack down on shell companies using fictitious addresses.

5. One Form for Standalone & Consolidated Financials

No more duplicate filings.

• A single AOC-4 form now allows you to pick “Standalone” or “Consolidated.”
• Relevant sections auto-appear, making the workflow seamless.

6. Stricter Disclosures: Secretarial Audit Qualifications

Companies must now explicitly declare any qualifications or remarks made by the Secretarial Auditor.

• This enforces stronger corporate governance.
• Investors and regulators will have more clarity on compliance gaps.

7. No More PDF Attachments for Core Annexures

Earlier, Directors’ Report, Auditors’ Report, AOC-1, and AOC-2 had to be uploaded as PDFs.
Now, these are integrated as linked forms within the V3 ecosystem.

• Reduces redundancy.
• Makes filings more transparent and standardized.

What Founders Should Do Now

1. Re-register on MCA V3 well in advance.
2. Update DSCs for all directors.
3. Prepare linked annexures in sequence to avoid rejections.
4. Ensure registered office compliance—signboards, photos, CIN display.
5. Double-check Secretarial Audit disclosures before filing.
   

MCA V3 Migration – Final Word

The migration to MCA V3 is not just a tech upgrade—it’s a shift in compliance culture.
By integrating annexures, enforcing photographic evidence, and streamlining disclosures, MCA is pushing companies towards greater transparency and accountability.

For founders and finance leaders, adapting quickly will mean fewer compliance headaches, reduced filing risks, and stronger credibility with regulators and investors.

At Pitchers Global, we help startups and growth-stage companies stay ahead of such regulatory shifts—so you can focus on scaling while we ensure your filings are accurate, timely, and future-ready.

👉 Need help navigating MCA V3 filings?

Reach out to our experts at Pitchers Global—we’ll ensure your compliance is seamless.