MCA V3 AOC-4 cheat sheet - every change between V2 and V3
The V2 portal sunsets June 30, 2026. Here's every operational change between V2 and V3 for AOC-4 filing, with the gotchas we've seen in the first cohort of V3 filings.
MCA V3 AOC-4 - every change from V2
The MCA V3 portal is now mandatory for AOC-4. V2 sunsets 30 June 2026. Here's what's changed.
DSC re-registration
Every director's DSC must be re-registered on the V3 portal - even if it was active on V2. This is a 5-minute one-time step but trips up first-time V3 filings.
SRN format change
V2 SRNs were 9 characters. V3 SRNs are 12 characters (format: T + 11 digits). Update your firm's internal SRN-tracking spreadsheets and accounting software.
Pre-fill from previous filings
V3 pre-fills the company details from prior V3 filings. It does NOT pre-fill from V2 filings. First-time V3 filers must re-enter the registered office, paid-up capital, and director list. Use the Form INC-22A (ACTIVE) filing as the canonical source.
CSR reporting moved to Form CSR-2
Earlier, CSR details were a section of AOC-4. From AY 2024-25, CSR reporting is a separate Form CSR-2, filed within 6 months of FY end.
XBRL threshold lowered
XBRL filing of AOC-4 now mandatory for companies with turnover ≥ ₹100 crore or paid-up capital ≥ ₹5 crore (lowered from ₹1,000 crore / ₹50 crore). The Indian GAAP taxonomy 2026 is the current version.
Auditor UDIN mandatory
Every AOC-4 filing requires the auditor's UDIN (Unique Document Identification Number). The UDIN must match the audit report attached. Mismatch triggers automatic rejection.
Common gotchas
- Director PAN-DIN mismatch - V3 cross-checks the director's PAN against the DIN registry. Inactive PAN (e.g. PAN-Aadhaar not linked) blocks the entire AOC-4 filing.
- Cash flow statement - V3 requires the cash flow statement separately, not embedded in the financials PDF.
- Section 135 applicability auto-calc - V3 calculates Section 135 applicability automatically from your turnover / net worth entries. The Section 135 question can no longer be answered "No" if the thresholds are met.
- Board resolution attachment - V3 requires the attendance sheet of the board meeting approving the financials, not just the resolution.
Filing window in V3
- AGM date entered first
- AOC-4 due within 30 days of AGM (Section 137 of Companies Act 2013)
- Late fee: ₹100/day, no upper cap
Cross-references
- ThynkTax workspace: AOC-4 filing
- Statute: Section 137, Companies Act 2013
- Circular: MCA General Circular 03/2026 (V3 mandate)
- Reviewed by CA Rohan Bhattacharya, Head of ROC & Corporate Tax