Description

Ministry of Corporate Affairs extends deadline for annual filings (MGT-7, AOC-4 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 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 relaxations provided under General Circular No. 06/2025 dated October 17, 2025, in response to stakeholder representations.

Key Points

  • Companies can complete annual filings for FY 2024-25 up to January 31, 2026 without additional fees
  • Applicable forms: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL)
  • Extension granted based on stakeholder representations
  • All other requirements of General Circular No. 06/2025 remain unchanged
  • Circular issued by the Ministry of Corporate Affairs on December 30, 2025

Regulatory Changes

This circular modifies the filing timeline requirements under the Companies Act, 2013 by:

  • Extending the filing deadline for annual filings pertaining to FY 2024-25
  • Waiving additional fees for filings completed by the extended deadline of January 31, 2026
  • Maintaining continuity with previous relaxation circular (General Circular No. 06/2025)

Compliance Requirements

Companies must:

  • Complete annual filings (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)) for FY 2024-25
  • File by the extended deadline of January 31, 2026 to avoid additional fees
  • Comply with all other requirements specified in General Circular No. 06/2025 dated October 17, 2025
  • Submit Annual Audited Networth Certificate, Auditor’s Report, and Audited Annual Accounts

Important Dates

  • December 30, 2025: Date of circular issuance
  • January 31, 2026: Extended deadline for filing annual returns and financial statements for FY 2024-25 without additional fees
  • March 31, 2025: End of financial year for which filings are required

Impact Assessment

This circular provides significant relief to all companies required to file annual compliance documents under the Companies Act, 2013. The extension allows additional time for preparation and submission of financial statements and annual returns, reducing the compliance burden during the year-end period. The waiver of additional fees represents cost savings for companies that may have faced difficulty meeting earlier deadlines. This affects a broad spectrum of companies including regular companies, NBFCs using Ind AS, and those filing consolidated financial statements.

Impact Justification

Affects all companies required to file annual returns and financial statements for FY 2024-25, providing significant relief through deadline extension and additional fee waiver