Relief for Companies: MCA Extends Time for Annual Filings Without Additional Fees
The Ministry of Corporate Affairs has issued General Circular No. 08/2025 dated 30 December 2025, providing relief to companies in respect of annual filings for the financial year 2024–25. This circular has been issued in continuation of General Circular No. 06/2025 dated 17 October 2025, after considering representations received from stakeholders.
Extension of Time Without Additional Fees
As per the circular, companies are permitted to complete their annual filings pertaining to FY 2024–25 up to 31 January 2026 without payment of any additional fees. This relaxation applies specifically to the following e-forms under the Companies Act, 2013:
1. MGT-7
2. MGT-7A
3. AOC-4
4. AOC-4 CFS
5. AOC-4 NBFC (Ind AS)
6. AOC-4 CFS NBFC (Ind AS)
7. AOC-4 (XBRL)
The benefit is limited to waiver of additional fees only and is available for filings completed within the extended timeline mentioned above.
Continuation of Existing Conditions
The circular clearly states that all other requirements prescribed under General Circular No. 06/2025 shall remain unchanged. Accordingly, companies must continue to comply with all applicable provisions of the Companies Act, 2013, and the relevant rules, except to the extent of relaxation specifically granted for additional fees.
Authority and Applicability
This relaxation has been issued with the approval of the Competent Authority and is applicable to all companies required to file the above-mentioned annual forms for FY 2024–25. The circular has been addressed to the Director General of Corporate Affairs, all Regional Directors, Registrars of Companies, and other stakeholders.
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