MCA Compliance Overhaul 2025–26: What Every Company Must Know

Author: Bhavik Bhoot Strategic Tax • GST • Corporate Compliance Advisor

The Ministry of Corporate Affairs (MCA) has introduced a major compliance overhaul in 2025–26, fundamentally transforming how companies file returns, maintain records and ensure regulatory compliance. These changes aim to increase transparency, digitisation and accountability across corporate India.

1. Introduction of MCA V3 Portal

The MCA V3 portal represents a shift from PDF-based filings to fully web-based structured compliance reporting. All major forms including AOC-4 and MGT-7 are now filed through dynamic online forms.

2. Enhanced Disclosure Requirements

3. Revised Definition of Small Company

The government has increased the threshold limits, allowing more companies to qualify for simplified compliance.

4. Director KYC Simplification

Director KYC requirements have been relaxed from annual filing to once every three years, reducing compliance burden.

5. Audit Trail Mandatory

Companies are now required to maintain accounting software with audit trail functionality. Non-compliance may lead to penalties and regulatory action.

6. One-Time Compliance Scheme (2026)

The Companies Compliance Facilitation Scheme (CCFS 2026) allows companies to clear pending filings with reduced penalties.

Conclusion

The MCA compliance overhaul represents a shift towards stricter, technology-driven governance. Companies must proactively update their compliance systems to avoid penalties and ensure smooth operations.

For professional assistance with ROC filings, MCA compliance and corporate advisory, consult a Corporate Compliance Advisor in Mumbai.

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