The Ministry of Corporate Affairs (MCA) has released an important update via General Circular No. 02/2025 dated 16 June 2025, concerning the transition from MCA21 Version 2 (V2) to Version 3 (V3) and its impact on the filing of CSR-2.
As part of its digital transformation journey, the MCA is decommissioning the legacy V2 platform effective 18 June 2025, and all annual filings will now be routed through the V3 portal.
🔄
Transition Highlights
Here are the
key takeaways from the circular:
1. V2
Decommissioning Date
- MCA21 V2 will be fully decommissioned from 18
June 2025.
- Stakeholders must migrate all filings, including CSR-2,
to the MCA V3 portal.
2. CSR-2 Now
a Separate Filing
- As per G.S.R. 317(E) dated 19 May 2025, an
amendment to Rule 12(1B) of the Companies (Accounts) Rules, 2014 has been
notified.
- This change enables the independent filing of
e-form CSR-2, no longer tethered to the AOC-4 series.
3. V3 Filing
Alignment
- G.S.R. 357(E) dated 30 May 2025 mandates
that Annual Filing forms (including CSR-2) now be filed as standalone
forms in V3, not as attachments to AOC-4 or AOC-4 XBRL/NBFC variants.
📝
What This Means for Stakeholders
From 14 July
2025 to 15 August 2025, stakeholders are advised to:
- File CSR-2 as an independent form on
the MCA V3 portal.
- Use the V2 SRN of AOC-4/ AOC-4(XBRL)/
AOC-4(NBFC) as a reference when filing CSR-2 on the V3 portal during
this transition phase.
⚠️
Important: This transition only applies to filings where the AOC-4 was
previously submitted in MCA V2 before its shutdown.
✅
Compliance Tip
Keep track of:
- Your existing V2 SRNs.
- Filing deadlines (especially if AOC-4 was already
submitted in V2).
- New format and fields in V3 for CSR-2 standalone submission.
📚
Reference Documents
- MCA General Circular No. 02/2025
- G.S.R. 317(E) dated 19 May 2025
- G.S.R. 357(E) dated 30 May 2025