MCA Grants One-Time Fee Relaxation
for E-Form Filings During MCA21 V2 to V3 Transition
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Date of Notification: 16 June 2025
Issued By: Ministry of Corporate Affairs, Government of India
In
a significant relief to stakeholders, the Ministry of Corporate Affairs (MCA)
has announced a one-time relaxation in additional fees for the filing of select
e-forms. This move comes as part of the Ministry's efforts to ensure a smooth
transition from the MCA21 Version 2 (V2) platform to the upgraded Version 3
(V3) portal.
Background
of the Transition
MCA21
is the backbone of the corporate regulatory compliance system in India,
facilitating electronic filing and access to company data. As part of its
digital transformation initiative, the MCA is migrating to the more advanced
MCA21 V3, which promises enhanced user experience, automation, and better
integration of compliance processes.
To
implement this transition, the Ministry has scheduled a system migration period
during which 13 e-forms listed in the circular will be temporarily unavailable.
This downtime is scheduled from 18 June 2025 to 13 July 2025 (both dates
inclusive).
Key
Highlights of the Relaxation
- No Additional Fees
Until 15 August 2025: Stakeholders whose
due dates (including resubmission dates) for any of the 13 specified
e-forms fall between 18 June 2025 and 31 July 2025 will not be
required to pay any additional fees if the forms are filed on or before 15
August 2025.
- One-Time Relief
Measure: This fee relaxation is
explicitly stated as a one-time measure, offered to accommodate technical
constraints and ensure a smoother filing process during the platform
transition.
List of E-Forms Eligible for Fee
Relaxation
The relaxation applies to the following
forms:
1.
AOC-4
– Financial statement filing.
2.
AOC-4 NBFC
– Financial statement for NBFCs.
3.
AOC-4 CFS
– Consolidated financial statements.
4.
AOC-4 NBFC CFS
– Consolidated financials for NBFCs.
5.
AOC-4 XBRL
– XBRL format financial statements.
6.
MGT-7 / MGT-7A
– Annual Return.
7.
MGT-15
– Report on Annual General Meeting.
8.
GNL-2
– Submission of documents to the Registrar.
9.
GNL-1
– Application to the Registrar.
10.
ADT-1
– Appointment of Auditor.
11.
ADT-3
– Auditor's resignation.
12.
CRA-2
– Appointment of Cost Auditor.
13.
CRA-4
– Filing of Cost Audit Report.
Advisory to Stakeholders
The
Ministry has advised all stakeholders to remain vigilant and complete their
pending filings promptly once the forms become live on MCA21 V3. The relaxation
is not a blanket extension but a targeted effort to mitigate technical
disruptions during the transition phase.
Conclusion
This
thoughtful intervention by the MCA provides much-needed breathing space for
companies and professionals navigating the system migration. While the
transition to MCA21 V3 marks a positive leap in regulatory technology, such fee
relaxations ensure that the shift remains inclusive, practical, and minimally
disruptive.