income tax
Published on 23 July 2025
MCA E-Form Fee Waiver: Transition from Version 2 to Version 3 Explained
MCA Temporarily Waives Late Fees for Key E-Forms Amid Portal Upgrade
As the Ministry of Corporate Affairs (MCA) shifts from its older MCA21 Version 2 portal to the more robust Version 3 system, it has offered some much-needed breathing room for companies and professionals navigating this transition. In a welcome move, the MCA—through General Circular No. 01/2025 issued on June 16—has waived additional fees for certain filings impacted during this switchover.
What’s the Waiver About?
For a defined list of 13 e-forms, the MCA is waiving late filing fees if the statutory due date (or resubmission deadline) falls between June 18 and July 31, 2025. That means if you're filing any of these forms—whether initially or as a correction—you won’t be penalised with extra charges, as long as you submit them on or before August 15, 2025.
This is not a blanket waiver for all filings. It specifically targets the forms that will become temporarily unavailable during the portal migration phase. So, it's less about leniency and more about allowing users to catch up once the system stabilises.
The 13 Forms That Qualify
Here's a quick look at the forms covered under this waiver:
| Form ID | Purpose |
|---|---|
| AOC-4 | Financial statement filing |
| AOC-4 NBFC | Financials for NBFCs |
| AOC-4 CFS | Consolidated financials |
| AOC-4 CFS NBFC | Consolidated NBFC financials |
| AOC-4 XBRL | Financials in XBRL format |
| MGT-7 / MGT-7A | Annual return |
| MGT-15 | AGM proceedings report |
| GNL-1 | Application for AGM extension |
| LEAP-1 | Prospectus submission |
| ADT-1 | Auditor appointment |
| ADT-3 | Auditor resignation |
| CRA-2 | Cost auditor appointment |
| CRA-4 | Cost audit report |
What’s Changing Under the Hood?
This isn’t just a cosmetic upgrade. It’s a full-fledged digital transition. Here's what to expect:
- No Filings on V2: These 13 forms won’t be accepted on the current (V2) portal between June 18 and July 13.
- Temporary V3 Blackout: The new portal will be completely offline from July 9 to July 13, as the final migration work wraps up.
- V3 Launches July 14: Post-upgrade, 38 company-related forms—including these 13—will be fully integrated into the new V3 portal from July 14.
- Pay Later Option Discontinued: If you're used to using the "Pay Later" method on V2, note that this facility was shut down on June 8, 2025.
Support and Next Steps for Companies
To help users during this switchover, the MCA has mobilised a dedicated grievance redressal team. This was done on direct instructions from the Finance Ministry to ensure that the transition doesn’t lead to avoidable bottlenecks for corporate filers.
Companies and professionals are strongly advised to:
- Review all upcoming due dates for the 13 forms.
- Complete filings before August 15 to make full use of the fee waiver.
- Familiarise themselves with the new V3 interface before the rush begins.
A Practical Compliance Breather
In a regulatory environment where delays can quickly spiral into penalties, this temporary relaxation gives companies a fair window to stay compliant without added financial strain. But it’s also a narrow window—and not one to be taken for granted.