Description

Ministry of Corporate Affairs extends deadline to January 31, 2026 for companies to file annual financial statements and returns for FY 2024-25 without paying additional fees.

Summary

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 08/2025 dated December 30, 2025, extending the deadline for companies to file their annual financial statements and returns for the financial year 2024-25. Companies can now complete these mandatory filings up to January 31, 2026 without payment of additional fees. This circular continues the relaxation measures announced in General Circular No. 06/2025 dated October 17, 2025, and responds to representations received from stakeholders.

Key Points

  • Extension granted for filing annual documents pertaining to FY 2024-25 until January 31, 2026
  • No additional fees will be charged for filings made within the extended deadline
  • Applicable to multiple e-Forms: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL)
  • All other requirements of General Circular No. 06/2025 remain unchanged
  • Decision made based on stakeholder representations to the MCA

Regulatory Changes

This circular modifies the timeline for compliance with annual filing requirements under the Companies Act, 2013. It provides regulatory relief by waiving additional fees that would normally apply for late filings beyond the standard statutory deadlines. The relaxation is specific to FY 2024-25 filings and builds upon the framework established in the earlier General Circular No. 06/2025.

Compliance Requirements

Covered Filings:

  • MGT-7: Annual Return (for companies other than OPCs, small companies, and dormant companies)
  • MGT-7A: Annual Return (for OPCs, small companies, and dormant companies)
  • AOC-4: Financial Statements
  • AOC-4 CFS: Consolidated Financial Statements
  • AOC-4 NBFC (Ind AS): Financial Statements for NBFCs following Ind AS
  • AOC-4 CFS NBFC (Ind AS): Consolidated Financial Statements for NBFCs following Ind AS
  • AOC-4 (XBRL): Financial Statements in XBRL format

Action Required: Companies must ensure all applicable annual filings for FY 2024-25 are completed by January 31, 2026 to avail the benefit of fee waiver. Companies should refer to General Circular No. 06/2025 for other applicable conditions and requirements.

Important Dates

  • December 30, 2025: Date of MCA General Circular No. 08/2025
  • December 31, 2025: BSE circular disseminating MCA notification
  • January 31, 2026: Extended deadline for filing annual statements and returns for FY 2024-25 without additional fees
  • Reference: General Circular No. 06/2025 dated October 17, 2025 (previous circular on this matter)

Impact Assessment

Corporate Impact: This extension provides significant relief to companies that may be facing challenges in completing their annual compliance requirements. It allows approximately one additional month beyond typical deadlines without financial penalties, reducing compliance costs and administrative burden.

Market Impact: The circular affects all companies registered under the Companies Act, 2013, including listed companies on BSE and other exchanges. This ensures that companies can focus on accurate and complete disclosures rather than rushing to meet deadlines, potentially improving the quality of financial reporting.

Stakeholder Benefits:

  • Companies save on additional fees that would apply for delayed filings
  • Auditors and company secretaries get additional time to complete certification work
  • Investors benefit from more thorough and accurate financial disclosures
  • Regulatory system experiences reduced strain from last-minute bulk filings

Impact Justification

Critical compliance relief affecting all companies required to file annual statements and returns for FY 2024-25, providing additional time without penalty fees