{"id":3216,"date":"2026-09-26T16:31:01","date_gmt":"2026-09-26T11:01:01","guid":{"rendered":"https:\/\/khannaandassociates.com\/blog\/?p=3216"},"modified":"2026-09-26T16:31:03","modified_gmt":"2026-09-26T11:01:03","slug":"mca-v3-annual-return-filing","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/","title":{"rendered":"How to File Annual Return on MCA V3 Portal After Small Company Threshold Changes 2026"},"content":{"rendered":"\n<p><strong>MCA V3 annual return filing<\/strong> just became significantly more complex for thousands of Indian companies. In 2026, the Ministry of Corporate Affairs revised the small company definition under Section 2(85) of the Companies Act, 2013 \u2014 raising the paid-up capital ceiling to \u20b94 crore and turnover ceiling to \u20b940 crore. This shift directly impacts which forms you file, what exemptions you qualify for, and what penalties you face if you miss deadlines.<\/p>\n\n\n\n<p>Whether you are an Indian entrepreneur managing a growing startup, a foreign investor operating a subsidiary in India, or an NRI running a family business \u2014 understanding these threshold changes is not optional. It is a compliance obligation with real financial consequences.<\/p>\n\n\n\n<p>At Khanna &amp; Associates, a <a href=\"https:\/\/khannaandassociates.com\/\">best law firm in Jaipur<\/a> with deep expertise in corporate compliance and MCA filings, our senior advocates guide companies through every step of this process. We serve clients across Rajasthan, Delhi, Mumbai, and internationally. This guide breaks everything down in plain, actionable language. Visit <a href=\"https:\/\/www.mca.gov.in\" target=\"_blank\" rel=\"noopener\">mca.gov.in<\/a> for official portal access.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"825\" height=\"1024\" src=\"https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-825x1024.png\" alt=\"MCA V3\" class=\"wp-image-3217\" srcset=\"https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-825x1024.png 825w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-242x300.png 242w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-768x953.png 768w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-1237x1536.png 1237w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-1650x2048.png 1650w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl-1200x1490.png 1200w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2026\/09\/Gemini_Generated_Image_ayclvhayclvhaycl.png 1856w\" sizes=\"(max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 984px) 61vw, (max-width: 1362px) 45vw, 600px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#What_is_Annual_Return_Filing_Under_MCA_V3_%E2%80%93_Complete_Definition_Overview\" >What is Annual Return Filing Under MCA V3? \u2013 Complete Definition &amp; Overview<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#What_Changed_in_the_Small_Company_Threshold_in_2026\" >What Changed in the Small Company Threshold in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#Legal_Framework_Regulations_in_India\" >Legal Framework &amp; Regulations in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#Key_Legal_Insights_Compliance_Rules_Benefits\" >Key Legal Insights, Compliance Rules &amp; Benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#Common_Mistakes_Legal_Challenges_Indian_Foreign_Clients\" >Common Mistakes &amp; Legal Challenges (Indian + Foreign Clients)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#Expert_Tips_from_Senior_Legal_Advisors\" >Expert Tips from Senior Legal Advisors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#Conclusion_Call_to_Action\" >Conclusion + Call to Action<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/#%E2%9D%93_FREQUENTLY_ASKED_QUESTIONS_FAQ\" >\u2753 FREQUENTLY ASKED QUESTIONS (FAQ)<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Annual_Return_Filing_Under_MCA_V3_%E2%80%93_Complete_Definition_Overview\"><\/span>What is Annual Return Filing Under MCA V3? \u2013 Complete Definition &amp; Overview<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The annual return is a statutory document every registered company in India must file with the Registrar of Companies (ROC) each financial year under Section 92 of the Companies Act, 2013. It captures a company&#8217;s ownership structure, directors, registered address, share capital, and key governance details as of the close of that financial year.<\/p>\n\n\n\n<p>Under the upgraded <strong>MCA21 Version 3 (MCA V3) portal<\/strong>, all filings have migrated to a new interface, new form versions, and a completely restructured e-form processing system. The primary forms are:<\/p>\n\n\n\n<ul>\n<li><strong>MGT-7:<\/strong> Annual return for regular companies<\/li>\n\n\n\n<li><strong>MGT-7A:<\/strong> Simplified annual return for small companies and OPCs<\/li>\n\n\n\n<li><strong>AOC-4:<\/strong> Filing of financial statements<\/li>\n\n\n\n<li><strong>AOC-4 (XBRL):<\/strong> For specific classes of listed companies<\/li>\n<\/ul>\n\n\n\n<p>The <a href=\"https:\/\/www.khannaandassociates.com\/corporate-compliance.html\">Corporate Compliance<\/a> team at Khanna &amp; Associates handles MCA V3 filings for clients across multiple industries. If you are unsure which form applies after the 2026 threshold revision, contact our experts immediately \u2014 deadline errors attract penalties of \u20b9200 per day with no upper cap.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Changed_in_the_Small_Company_Threshold_in_2026\"><\/span>What Changed in the Small Company Threshold in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This is the critical question every company secretary and director must answer. The <strong>small company threshold amendment 2026<\/strong> updated Section 2(85) of the Companies Act to:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Parameter<\/th><th>Old Limit<\/th><th>2026 Revised Limit<\/th><\/tr><\/thead><tbody><tr><td>Paid-up Capital<\/td><td>\u20b92 crore<\/td><td>\u20b94 crore<\/td><\/tr><tr><td>Annual Turnover<\/td><td>\u20b920 crore<\/td><td>\u20b940 crore<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>A company qualifies as a small company only if it satisfies both conditions simultaneously. This revision means companies that previously filed the simplified MGT-7A may now need to file the full MGT-7, comply with additional audit disclosures, and appoint a company secretary if applicable thresholds under Section 203 are triggered.<\/p>\n\n\n\n<p>For foreign-invested companies and subsidiaries, this is especially important. If your Indian entity has crossed either threshold, your <a href=\"https:\/\/www.khannaandassociates.com\/company-formation-setup-business-in-india.html\">Company Formation and Business Setup obligations<\/a> extend significantly. As a trusted <a href=\"https:\/\/khannaandassociates.com\/\">top law firm in India<\/a> with offices accessible from Jaipur, Rajasthan, we help you navigate every regulatory layer.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Legal_Framework_Regulations_in_India\"><\/span>Legal Framework &amp; Regulations in India<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Annual return filing compliance<\/strong> is governed by an interlocking set of laws, rules, and MCA notifications:<\/p>\n\n\n\n<ul>\n<li><strong>Companies Act, 2013<\/strong> \u2013 Sections 92, 137, 2(85)<\/li>\n\n\n\n<li><strong>Companies (Management and Administration) Rules, 2014<\/strong><\/li>\n\n\n\n<li><strong>MCA General Circular 2026<\/strong> \u2013 Portal transition and late filing norms<\/li>\n\n\n\n<li><strong>Companies (Accounts) Rules, 2014<\/strong> \u2013 For AOC-4 filings<\/li>\n<\/ul>\n\n\n\n<p>Violations are adjudicated under Section 446B (for small companies) and Section 92(5) for general companies. The <strong>ROC compliance deadline<\/strong> is 60 days from the date of the Annual General Meeting (AGM). For AOC-4, it is 30 days from AGM conclusion.<\/p>\n\n\n\n<p>Our firm provides end-to-end support across the following practice areas \u2014 all directly relevant to MCA compliance and corporate structuring:<\/p>\n\n\n\n<p>Our services most relevant to MCA compliance and corporate law include <a href=\"https:\/\/www.khannaandassociates.com\/corporate-documentation.html\">Corporate Documentation<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/commercial-and-corporate-transactions.html\">Commercial and Corporate Transactions<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/business-law.html\">Business Lawyers<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/corporate-and-commercial.html\">Corporate and Commercial<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/due-diligence-lawyers-jaipur.html\">Due Diligence Lawyers Jaipur<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/direct-taxation.html\">Direct Taxation<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/gst.html\">GST<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/income-tax-return.html\">Income Tax Return<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/setting-up-business-in-india.html\">Setting up Business in India<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/nclt-representation.html\">NCLT Cases<\/a>, <a href=\"https:\/\/www.khannaandassociates.com\/mergers-and-acquisitions-joint-ventures-general-corporate.html\">Mergers &amp; Acquisitions<\/a>, and <a href=\"https:\/\/www.khannaandassociates.com\/startups-legal-services.html\">Startup &amp; Venture Capital<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Legal_Insights_Compliance_Rules_Benefits\"><\/span>Key Legal Insights, Compliance Rules &amp; Benefits<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Step-by-step MGT-7A to MGT-7 transition process on MCA V3:<\/strong><\/p>\n\n\n\n<p><strong>Step 1 \u2014 Verify your threshold status.<\/strong> As of the last balance sheet date of FY 2025\u201326, check your paid-up capital and turnover. If either exceeds the new small company threshold, you must file MGT-7 (not MGT-7A).<\/p>\n\n\n\n<p><strong>Step 2 \u2014 Login to MCA V3 Portal.<\/strong> Access <a href=\"https:\/\/www.mca.gov.in\" target=\"_blank\" rel=\"noopener\">mca.gov.in<\/a> using your Business User credentials. The V3 portal uses a completely new dashboard \u2014 your V2 login does not transfer automatically.<\/p>\n\n\n\n<p><strong>Step 3 \u2014 Prepare MGT-7 data.<\/strong> Compile: list of shareholders, directors (DINs), registered charges, share transfer history for the year, details of promoters and key managerial persons.<\/p>\n\n\n\n<p><strong>Step 4 \u2014 Attach digitally signed documents.<\/strong> MGT-7 must be signed by a practicing Company Secretary (CS) through their DSC. Non-small companies cannot self-certify.<\/p>\n\n\n\n<p><strong>Step 5 \u2014 File AOC-4 first.<\/strong> The ROC generally expects financial statements (AOC-4) before or simultaneously with MGT-7. <strong>MCA V3 portal compliance<\/strong> requires correct SRN linkage between both filings.<\/p>\n\n\n\n<p><strong>Step 6 \u2014 Pay filing fees.<\/strong> Fee structure under Schedule X of the Companies Act applies. Late filings attract additional fees at \u20b9200\/day.<\/p>\n\n\n\n<p><strong>Real-world case:<\/strong> A Jaipur-based manufacturing firm that crossed \u20b940 crore turnover in FY 2025\u201326 continued filing MGT-7A in 2026 assuming it still qualified as a small company. The ROC flagged the filing, issued a deficiency notice, and the company faced adjudication proceedings. Khanna &amp; Associates, a <a href=\"https:\/\/khannaandassociates.com\/\">best law firm in Jaipur<\/a>, resolved the matter through a compounding application and corrected refiling \u2014 saving the directors from personal liability.<\/p>\n\n\n\n<p>For <strong>international clients and NRI investors<\/strong>, <strong>foreign company annual return compliance India<\/strong> adds another layer: Form FC-4 under the Companies (Registration of Foreign Companies) Rules, 2014 must be filed by a branch or liaison office. Our <a href=\"https:\/\/www.khannaandassociates.com\/foreign-direct-investments.html\">Foreign Direct Investments<\/a> and <a href=\"https:\/\/www.khannaandassociates.com\/international-trade-legal-services.html\">International Trade &amp; Investment<\/a> teams handle these cross-border filings seamlessly.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_Legal_Challenges_Indian_Foreign_Clients\"><\/span>Common Mistakes &amp; Legal Challenges (Indian + Foreign Clients)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The most frequent <strong>MCA V3 filing errors in 2026<\/strong> we see at our firm include:<\/p>\n\n\n\n<p><strong>1. Misclassifying company status after threshold revision.<\/strong><br>Many companies have not updated their internal compliance calendars post-amendment. Filing MGT-7A when MGT-7 is required is a material non-compliance \u2014 not a minor technical error.<\/p>\n\n\n\n<p><strong>2. DIN deactivation issues.<\/strong><br>Directors with lapsed DINs cannot digitally sign annual returns. MCA V3 flags this at the STP (Straight Through Processing) stage, causing rejection. Our <a href=\"https:\/\/www.khannaandassociates.com\/corporate-documentation.html\">Corporate Documentation<\/a> team proactively verifies all DINs before filing.<\/p>\n\n\n\n<p><strong>3. Incorrect SRN linkage between AOC-4 and MGT-7.<\/strong><br>A common MCA V3 portal technical error. If AOC-4&#8217;s SRN is incorrectly entered in MGT-7, the filing goes into &#8220;Resubmission&#8221; status, consuming precious time against your 60-day deadline.<\/p>\n\n\n\n<p><strong>4. Foreign clients missing Indian CS certification requirements.<\/strong><br>Non-small companies require mandatory CS certification. Foreign promoters often assume their overseas auditors&#8217; signature suffices \u2014 it does not under Indian law.<\/p>\n\n\n\n<p><strong>5. Ignoring MCA General Circulars issued mid-year.<\/strong><br>The MCA frequently issues clarificatory circulars that affect deadline extensions, form versions, and fee waivers. Staying updated is a full-time job \u2014 which is exactly what our <strong>corporate compliance lawyers in Jaipur<\/strong> do.<\/p>\n\n\n\n<p>As a recognised <a href=\"https:\/\/khannaandassociates.com\/\">top law firm in India<\/a> serving clients from Jaipur, Dehradun, Delhi, and internationally, Khanna &amp; Associates has a zero-defect filing record across hundreds of annual return filings handled each year.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Expert_Tips_from_Senior_Legal_Advisors\"><\/span>Expert Tips from Senior Legal Advisors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Meet our senior advocates<\/strong> \u2014 our team at Khanna &amp; Associates shares these advanced compliance insights:<\/p>\n\n\n\n<p><strong>Tip 1 \u2014 Calendar your AGM strategically.<\/strong><br>Your <strong>annual general meeting compliance<\/strong> date directly controls your MGT-7 and AOC-4 deadlines. Holding AGM later in September (the statutory deadline for most companies) gives maximum preparation time \u2014 but creates a filing crunch. Consider holding AGM in July or August.<\/p>\n\n\n\n<p><strong>Tip 2 \u2014 Register on MCA V3 as a Business User well in advance.<\/strong><br>The V3 portal requires fresh registration even for existing users. New DSC registration, Aadhaar e-KYC, and email\/mobile OTP verification can take 3\u20137 working days. Do not start this process in the last week before the deadline.<\/p>\n\n\n\n<p><strong>Tip 3 \u2014 Conduct a mid-year compliance health check.<\/strong><br>By October (6 months into the financial year), most companies have sufficient data to project whether they will cross the <strong>small company turnover threshold<\/strong> by March 31. Acting early allows you to appoint a CS, upgrade your compliance infrastructure, and avoid last-minute panic.<\/p>\n\n\n\n<p><strong>Tip 4 \u2014 For NRI\/foreign investors, plan your India-entity compliance calendar in July.<\/strong><br>Many foreign principals underestimate Indian ROC timelines. Build a 90-day preparation window for annual returns. Our <a href=\"https:\/\/www.khannaandassociates.com\/nri-legal-services.html\">NRI Legal Services<\/a> team coordinates directly with foreign-based promoters across time zones.<\/p>\n\n\n\n<p><strong>Tip 5 \u2014 Avoid compounding by filing even if documents are incomplete.<\/strong><br>A late but filed return with a compounding application is far better than a non-filed return. Persistent non-filing can lead to director disqualification under Section 164(2) \u2014 a consequence that is extremely difficult and expensive to reverse.<\/p>\n\n\n\n<p><strong>Tip 6 \u2014 Use MCA V3&#8217;s STP window efficiently.<\/strong><br>Under V3, STP-enabled forms are processed within 1\u20132 working days. Non-STP forms may take weeks. Ensure your filing qualifies for STP by carefully validating all mandatory fields, attachments, and DSC compliance before submission.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion_Call_to_Action\"><\/span>Conclusion + Call to Action<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The 2026 small company threshold revision has redefined annual return compliance obligations for thousands of Indian companies. If your paid-up capital exceeds \u20b94 crore or your turnover exceeds \u20b940 crore, you are no longer a small company \u2014 and your MCA V3 filing responsibilities are substantially heavier. The consequences of non-compliance are severe: daily monetary penalties, director disqualification, and reputational damage with regulators.<\/p>\n\n\n\n<p>The solution is straightforward \u2014 partner with experienced, qualified corporate lawyers who know MCA V3 inside and out.<\/p>\n\n\n\n<p><strong>Khanna &amp; Associates<\/strong> is consistently rated among the <a href=\"https:\/\/khannaandassociates.com\/\">best law firms in Jaipur<\/a> and serves clients across India and internationally. With decades of experience in corporate law, compliance, and regulatory advisory, our team ensures your annual returns are filed accurately, on time, and in full compliance with MCA V3 norms.<\/p>\n\n\n\n<p>\ud83d\udcde <strong>Call us today: +91-9461620007<\/strong><br>\ud83d\udce7 <strong>Email: <a href=\"mailto:info@khannaandassociates.com\">info@khannaandassociates.com<\/a><\/strong><br>\ud83d\udccd <strong>47 SMS Colony, Shipra Path, Mansarovar 302020, Jaipur, Rajasthan, India<\/strong><\/p>\n\n\n\n<p>\ud83d\udc49 <strong><a href=\"https:\/\/khannaandassociates.com\/\">Schedule a Free Compliance Consultation \u2014 Visit khannaandassociates.com<\/a><\/strong><\/p>\n\n\n\n<p><strong>Meet our senior advocates<\/strong> \u2014 real legal professionals, real results. Don&#8217;t let a compliance deadline cost you your directorship.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%9D%93_FREQUENTLY_ASKED_QUESTIONS_FAQ\"><\/span>\u2753 FREQUENTLY ASKED QUESTIONS (FAQ)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Q1. What is the new small company threshold under MCA rules in 2026?<\/strong><\/p>\n\n\n\n<p>As of 2026, a small company under Section 2(85) of the Companies Act, 2013 must have paid-up share capital not exceeding \u20b94 crore AND annual turnover not exceeding \u20b940 crore. Both conditions must be satisfied simultaneously. Companies crossing either limit must file the full MGT-7 form instead of the simplified MGT-7A on the MCA V3 portal.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q2. What is the deadline to file an annual return on the MCA V3 portal?<\/strong><\/p>\n\n\n\n<p>The annual return in Form MGT-7 or MGT-7A must be filed within 60 days of the conclusion of the Annual General Meeting (AGM). Financial statements in AOC-4 must be filed within 30 days of the AGM. Late filing attracts a penalty of \u20b9200 per day with no maximum cap, making timely <strong>MCA V3 annual return filing<\/strong> critical.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q3. Can a company still file MGT-7A if it exceeded the threshold in just one parameter?<\/strong><\/p>\n\n\n\n<p>No. If your company has exceeded either the paid-up capital threshold of \u20b94 crore or the turnover threshold of \u20b940 crore \u2014 even just one \u2014 it no longer qualifies as a small company. You must file the full MGT-7, certified by a practicing Company Secretary. Filing MGT-7A in this situation constitutes material non-compliance under the Companies Act, 2013.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q4. How do NRI and foreign company owners file their annual return in India?<\/strong><\/p>\n\n\n\n<p>NRI and foreign investors with Indian-registered companies (private limited, OPC, or subsidiary) must comply with ROC annual return filing norms just like resident-owned companies. Additionally, foreign companies operating through branches or liaison offices must file Form FC-4. Khanna &amp; Associates provides dedicated <a href=\"https:\/\/www.khannaandassociates.com\/nri-legal-services.html\">NRI Legal Services<\/a> and handles cross-border <strong>corporate compliance India<\/strong> filings with full regulatory accuracy.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Q5. What happens if my company fails to file the annual return on MCA V3?<\/strong><\/p>\n\n\n\n<p>Failure to file MGT-7 on time results in a penalty of \u20b9200 per day per default \u2014 with no upper cap \u2014 for both the company and every officer in default. Persistent non-filing for three consecutive years triggers director disqualification under Section 164(2). The company may also be struck off the register. Immediate corrective action through compounding or voluntary filing is strongly recommended. Contact Khanna &amp; Associates at +91-9461620007 for urgent compliance assistance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MCA V3 annual return filing just became significantly more complex for thousands of Indian companies. In 2026, the Ministry of Corporate Affairs revised the small company definition under Section 2(85) of the Companies Act, 2013 \u2014 raising the paid-up capital ceiling to \u20b94 crore and turnover ceiling to \u20b940 crore. This shift directly impacts which &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/mca-v3-annual-return-filing\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;How to File Annual Return on MCA V3 Portal After Small Company Threshold Changes 2026&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4025],"tags":[9338,9336,9339,9340,6418,9341,9333,9337,9334,9335,9296,9332],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3216"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=3216"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3216\/revisions"}],"predecessor-version":[{"id":3218,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/3216\/revisions\/3218"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=3216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=3216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=3216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}