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    <title>Lot 3 forms FAQs</title>
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    <description>Mandatory migration requires the specified thirty eight annual and statutory forms to be filed through the web based V3 portal; V3 replaces V2 offline uploads with online web forms, an Offline Utility, OTP/email authentication, enhanced validation and pre fill, and revised attachment and size handling. Several forms are newly introduced and many annual filings are restructured as linked filings to AOC 4 family forms, altering filing sequence, applicability and dependency rules. Transition rules cover pending V2 submissions, SRN handling, DSC and signatory eligibility, and limitations on master data updates arising from annual returns.</description>
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