The Ministry of Corporate Affairs (MCA) has notified the Companies (Accounts) Amendment Rules, 2025, officially extending the deadline for filing financial statements from March 31, 2025, to June 30, 2025. This amendment was published via G.S.R. 317(E) in the Gazette of India on May 19, 2025.
The amendment modifies Rule 12(1B), fourth proviso, of the Companies (Accounts) Rules, 2014. It allows eligible companies additional time to comply with key financial filing requirements under the Companies Act, 2013 - including sections 128, 129, 133, 134, 135, 136, 137, and 138.
Official copy of the notification is as follows
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
G.S.R. 317(E). - In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:
1. Short title and commencement. -
(1) These rules may be called the Companies (Accounts) Amendment Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in rule 12, in sub-rule (1B), in the fourth proviso, for the words, figures and letters "on or before 31st March, 2025", the words, figures and letters "on or before 30th June, 2025" shall be substituted.
[F. NO. 1/19/2013-CL-V PartIV-Part(1)]
BALAMURUGAN D, Jt. Secy.
Note: The principal rules were published in the Gazette of India Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 239(E), dated the 31st March, 2014 and was last amended vide notification number G.S.R. 794(E), dated the 31st December, 2024.
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