RIGHTS ISSUE OF PARTLY PAID UP SHARES PAS 3 FILING BY PVT LTD CO.

Dear All,
Suppose a Pvt Ltd Co. is issuing Rights issue of shares at 10+25 premium in 3 tranches 1) 5+10 as application and allotment money 2) 2.5+7.5 as First Call money and 3) 2.5+7.5 as 2nd & Final Call Money.
So i need to know:
Ques 1) whether PAS 3 has to be filed once at the time of receiving application and allotment money or has to be filed each time at the time of receiving money i.e at the time of receiving 1st Call and 2nd Call money
Ques 2) if PAS 3 has to be filed only ONCE then how MCA portal will be updated online as at the time of allotment PAS 3 will be filed as partly paid up shares and NO PAS 3 has been filed later so how MCA will be knowing that partly paid up shares has been converted into fully paid up shares.
Will be highly obliged if anyone can answers the questions as stated above.
Thanking you
CA RAJAT

To address your questions regarding the filing of PAS-3 for a rights issue of shares in a private limited company: Filing of PAS-3 1. *Single Filing*: PAS-3 needs to be filed only once, within 30 days of the allotment of shares.¹ This filing is required for both public and private companies. 2. *Multiple Tranches*: Although the rights issue is divided into three tranches, PAS-3 is filed only once, after the allotment of shares. Updating MCA Portal 1. *Partly Paid-Up Shares*: When filing PAS-3 initially, the shares will be reported as partly paid-up since the full payment is yet to be received. 2. *Conversion to Fully Paid-Up Shares*: To update the MCA portal about the conversion of partly paid-up shares to fully paid-up shares, you'll need to file Form PAS-3 again, but this time, you'll provide the updated information reflecting the full payment received. This ensures the MCA portal accurately reflects the share capital status. 3. *Additional Filings*: Additionally, you may need to file other forms, such as Form MGT-14, to update the company's records with the Registrar of Companies (ROC).²