Relaxation of Additional Fees & Extension for Filing Financial Statements & A/R for FY 24-25

Notification/Circular No. – General Circular No. 08/2025 dated December 30, 2025

Applicable Act/Rule – Companies Act, 2013

The Ministry of Corporate Affairs (MCA) issued General Circular No. 08/2025 on December 30, 2025, extending relief measures for annual statutory filings for the financial year 2024-25. This follows General Circular No. 06/2025 dated October 17, 2025, which had already extended the deadline for filing without additional fees to December 31, 2025 in view of stakeholder representations and transition challenges related to MCA-21 Version 3 e-forms

The deadline for filing annual statutory forms (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)) pertaining to FY 2024-25 has now been extended further to January 31, 2026 without payment of additional fees. This builds on the earlier extension to December 31, 2025 provided under Circular No. 06/2025

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