The Ministry of Corporate Affairs, (MCA) on December 30, 2025, issued General Circular granting relaxation of additional fees and extension of time for filing Financial Statements and Annual Returns under the Companies Act, 2013. This circular has been issued in continuation of General Circular No. 06/2025 dated October 17, 2025, in response to representations received from various stakeholders.
As per the circular, companies are permitted to complete their annual filings for FY 2024–25 up to January 31, 2026, without payment of additional fees. The relaxation applies to specified e-forms including MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL), thereby providing significant compliance relief to companies.
The Ministry has clarified that all other provisions and conditions stipulated under General Circular No. 06/2025 shall remain unchanged. The decision has been taken with the approval of the competent authority to facilitate ease of compliance and address practical difficulties faced by companies in meeting statutory filing timelines.
[General Circular No. 08/2025]
