More Time for Compliance! MCA Annual Filing Date Extended

MCA Annual Filing Deadline Extended Without Late Fees

(General Circular No. 08/2025 dated 30 December 2025)

The Ministry of Corporate Affairs (MCA) has provided significant compliance relief by issuing General Circular No. 08/2025 dated 30 December 2025, extending the timeline for filing Annual Returns and Financial Statements for FY 2024-25 without charging any additional (late) fees.

This extension comes as a major relief for companies, directors, and compliance professionals (CA/CS/CMA) who were unable to complete their annual filings within the original statutory deadlines.

1. Context of the MCA Circular

Earlier, MCA had released General Circular No. 06/2025 dated 17 October 2025, granting partial relaxation from additional fees for certain annual filings. Following continued representations from stakeholders and considering genuine practical challenges, MCA has now further extended this relaxation through Circular No. 08/2025, with approval from the Competent Authority.

2. Revised Due Date – Major Relief

✅ New final date: 31 January 2026

Companies may now file their annual compliance forms for FY 2024-25 up to 31 January 2026 without incurring any additional fees.

⚠️ This relief applies only to the waiver of late fees. Normal filing fees, wherever applicable, must still be paid.

3. MCA Forms Covered Under the Extension

The waiver applies to the following e-forms related to Annual Returns and Financial Statements for FY 2024-25:

📄 Annual Return Forms

  • MGT-7

  • MGT-7A (OPC and related entities)

📊 Financial Statement Forms

  • AOC-4

  • AOC-4 XBRL

  • AOC-4 CFS

  • AOC-4 CFS NBFC (Ind AS)

  • AOC-4 NBFC (Ind AS)

4. Meaning of “Without Additional Fees”

  • No late fee or additional fee will be levied if the above forms are filed on or before 31 January 2026.

  • Filings made after this date will attract normal additional fees and penalties as prescribed under the Companies Act, 2013.

  • This is a one-time compliance relaxation and should be utilized prudently.

5. Key Clarifications

📌 Only the filing deadline has been extended; all statutory requirements, disclosures, and certifications remain unchanged.
📌 The circular does not grant immunity from penalties for any other violations under the Companies Act.
📌 The benefit is restricted strictly to FY 2024-25 and does not apply to previous years.

6. Who Stands to Gain the Most?

This extension is particularly helpful for:

  • Companies affected by audit delays

  • Entities facing MCA portal or technical issues

  • Start-ups, SMEs, and NBFCs

  • Professionals managing large volumes of annual filings

  • Companies seeking to avoid substantial late fees and penal exposure

7. Recommended Action Points

✔ Identify pending MGT-7 / MGT-7A / AOC-4 filings for FY 2024-25
✔ Finalise accounts and obtain necessary approvals immediately
✔ Avoid last-minute filing to prevent portal congestion
✔ Ensure correctness of data to avoid future notices
✔ Maintain proof of filing completed before 31 January 2026

Final Takeaway

31 January 2026 is the last and final opportunity to complete MCA Annual Filings for FY 2024-25 without incurring additional fees. Missing this deadline may lead to substantial late fees and penal consequences for both the company and its officers.

This MCA relaxation should be viewed as a valuable compliance window, not a reason to delay further.