The Ministry of Corporate Affairs (MCA) has issued General Circular No. 08/2025, granting an extension of time and waiver of additional fees for filing annual returns and financial statements for FY 2024-25.
The circular, dated 30 December 2025, allows companies to complete their pending annual filings up to 31 January 2026 without paying any additional fees, responding to multiple representations received from stakeholders.
Forms Covered Under the Relaxation
The relaxation applies to the following e-forms under the Companies Act, 2013:
- MGT-7 / MGT-7A - Annual Return
- AOC-4 / AOC-4 CFS - Financial Statements
- AOC-4 (XBRL)
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
These filings, if related to FY 2024-25, can now be submitted without late fees till the revised deadline.
Extension Linked to Earlier MCA Circular
The latest circular is issued in continuation of General Circular No. 06/2025 dated 17 October 2025. While the fee relaxation and extended timeline have been granted, the MCA has clarified that all other conditions and requirements of the earlier circular remain unchanged
Big Relief for Companies and Professionals
This move is expected to provide significant relief to:
- Companies facing compliance backlogs
- Professionals handling large volumes of statutory filings
- NBFCs and Ind AS-compliant entities dealing with complex disclosures
The waiver of additional fees helps reduce financial burden and prevents unnecessary penal exposure for companies that were unable to meet earlier deadlines.
Key Takeaway
Companies are advised to utilise this one-time window and ensure that all pending annual filings for FY 2024-25 are completed on or before 31 January 2026 to avoid late fees and future regulatory action.
Official copy of the notification has been attached
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