MCA has announced further relaxation of additional fees and extension of time for filing Financial Statements and Annual Returns for FY 2024-25 under the Companies Act, 2013 as per General Circular Nos. 6/2025 dated 17th October 2025 and 8/2025 dated 30th December 2025, in view of deployment of revised e-Forms on MCA V3 portal.
Relaxation granted:
Companies were allowed to complete annual filings for FY 2024-25 up to 31st December 2025, which has been further extended up to 31st January 2026, without payment of additional fees (i.e., no extra/late fee for filings made up to that date). This relief is available in respect of following revised e‑Forms (recently deployed on MCA-21 V3 portal):
i) MGT-7, MGT-7A
ii) AOC-4, AOC-4 CFS
iii) AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS)
iv) AOC-4 (XBRL)
Important Clarifications/Exceptions:
i) This Circular does NOT extend the statutory time for holding Annual General Meetings (AGMs). Companies remain bound by AGM timelines under the Companies Act, 2013.
ii) Companies that failed to adhere to statutory timelines remain liable to legal action under the Act.
iii) Any filings made after the period covered by this Circular will attract all applicable fees, including additional/late fees, calculated from the original due date as per the Companies (Registration Offices and Fees) Rules, 2014.
It is recommended for the concerned parties to prioritize completing their annual filings on the MCA‑21 v3 portal in respect of FY 2024-25 latest by 31st December 2025 to avoid additional fees. Also, they need to ensure that the AGM timelines under the Companies Act 2013 are complied with independently despite this relief.
MCA General Circular 6/2025 dated 17/10/2025 and 8/2025 dated 30/12/2025: Relaxation of additional fees and extension of time for filing Financial Statements and Annual Returns under the Companies Act, 2013