Notification/Circular No.: General Circular No. 06/2025 dated October 17, 2025
Applicable Act/Rule: Companies Act, 2013
Applicable Section/Rule – Section 137 and Section 92 read with the Companies (Registration Offices and Fees) Rules, 2014
The Ministry of Corporate Affairs (MCA) has recently revised and deployed updated e-Forms—MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL)—on the MCA-21 Version 3 portal
MCA has allowed companies to complete their annual filings for the financial year 2024–25 up to December 31, 2025, without payment of additional fees.
This relaxation is procedural and does not extend the statutory deadline for holding AGMs under the Companies Act, 2013. Companies failing to comply with AGM timelines remain liable under the relevant provisions.
Additionally, MCA has informed that the implementation of fee waiver changes for filing financial statements and annual returns under this circular is currently under development and expected to be completed by the middle of next week. Companies whose due dates have already passed or fall within this transition period are advised to take note of the forthcoming changes and plan their filings accordingly.
Any filings made after December 31, 2025, will attract normal and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014.
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