MCA21 V3 Portal Migration: Separate Filing of e-form CSR-2 on V3 after Decommissioning V2 Portal [Read Notification]

In light of the system migration and the decommissioning of the V2 interface, companies are now required to file CSR-2 independently on the V3 portal.

The clarification was released via General Circular No. 06/2025 dated 17 June 2025, to address procedural ambiguities arising from the shift.

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Under the Companies (Accounts) Rules, 2014, companies falling within the purview of CSR provisions under Section 135 of the Companies Act, 2013 are mandated to file details of Corporate Social Responsibility (CSR) activities in e-form CSR-2.

This used to be filed as an addendum to the AOC-4 form in the MCA21 V2 portal. However, with AOC-4 temporarily disabled due to the V2 to V3 migration, CSR-2 must now be filed independently in the new portal.

The circular clarifies that companies that have already filed AOC-4 for the financial year 2023–24 on the V2 portal before 18 June 2025, and are required to furnish CSR details, must now separately file the CSR-2 form on the V3 portal. This move ensures the continued collection of CSR data during the interim transition period.

Companies that file their AOC-4 on the upgraded V3 system once it becomes available post 14 July 2025, shall be allowed to attach the CSR-2 form as part of the updated AOC-4 schema, as was the original process before the migration.

The MCA has also announced a three-week portal blackout from 18 June to 13 July 2025, necessitated to complete the system-wide migration from V2 to V3. During this period, 13 key statutory e-forms including AOC-4, MGT-7 and ADT-1 are temporarily unavailable.

The ministry has waived additional filing fees for submissions delayed due to the blackout, extending the deadline to 15 August 2025.

Stakeholders have been advised to remain attentive to the technical protocols of the V3 system and ensure separate submission of CSR-2 where applicable.

The migration to V3 aims to streamline the compliance architecture, centralise e-filing access, and enable more accurate data reporting through features such as pre-filled fields and cross-linked disclosures.

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Though users may be met with many hitches during the transition process, the process seeks to modernise India’s corporate governance infrastructure while not compromising on statutory disclosure requirements.

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