Description

MCA extends deadline for annual filings (MGT-7, AOC-4 and related forms) for FY 2024-25 to January 31, 2026 without additional fees.

Summary

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 08/2025 dated December 30, 2025, extending the deadline for filing annual returns and financial statements for FY 2024-25 to January 31, 2026 without payment of additional fees. This circular continues the relaxation provided under General Circular No. 06/2025 and responds to stakeholder representations requesting additional time for compliance.

Key Points

  • Companies can complete annual filings for FY 2024-25 up to January 31, 2026 without additional fees
  • Applicable forms include: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL)
  • Extension issued in continuation of General Circular No. 06/2025 dated October 17, 2025
  • All other requirements of General Circular No. 06/2025 remain unchanged
  • Circular issued by Deputy Director Dr. Amit Kumar with approval of competent authority

Regulatory Changes

This circular provides temporary regulatory relief by:

  • Extending the filing deadline for annual compliance forms pertaining to FY 2024-25
  • Waiving additional fees that would otherwise apply for late filings until the extended deadline
  • Maintaining continuity with previous circular (06/2025) while providing additional time based on stakeholder feedback

Compliance Requirements

Affected Entities:

  • All companies required to file annual returns and financial statements under the Companies Act, 2013

Filing Forms Covered:

  • MGT-7 (Annual Return)
  • MGT-7A (Annual Return for certain companies)
  • AOC-4 (Financial Statements)
  • AOC-4 CFS (Consolidated Financial Statements)
  • AOC-4 NBFC (Ind AS) (NBFC Financial Statements under Ind AS)
  • AOC-4 CFS NBFC (Ind AS) (NBFC Consolidated Financial Statements under Ind AS)
  • AOC-4 (XBRL) (Financial Statements in XBRL format)

Action Required:

  • Complete annual filings for FY 2024-25 by January 31, 2026 to avoid additional fees
  • Ensure all other requirements from General Circular No. 06/2025 are met

Important Dates

  • Circular Issue Date: December 30, 2025
  • BSE Publication Date: December 31, 2025
  • Extended Filing Deadline: January 31, 2026 (without additional fees)
  • Financial Year Covered: FY 2024-25 (ended March 31, 2025)
  • Reference Circular: General Circular No. 06/2025 dated October 17, 2025

Impact Assessment

Positive Impact:

  • Provides significant compliance relief to all companies by extending filing deadline
  • Waives additional fees, reducing financial burden on companies
  • Demonstrates regulatory responsiveness to stakeholder concerns
  • Allows companies additional time to ensure accurate and complete filings

Market Impact:

  • Affects all listed and unlisted companies required to file annual returns
  • Particularly beneficial for companies facing resource constraints or operational challenges
  • May delay public availability of FY 2024-25 financial information for some companies

Compliance Impact:

  • Companies must track the extended deadline and ensure timely filing
  • Failure to file by January 31, 2026 will result in additional fees
  • No changes to other compliance requirements from previous circular

Impact Justification

Critical deadline extension affecting all companies required to file annual returns and financial statements for FY 2024-25, providing significant relief by waiving additional fees until January 31, 2026.