The Ministry of Corporate Affairs (MCA) has granted further relief to companies by extending the deadline for filing annual returns and financial statements for FY 2024–25 till January 31, 2026, without payment of additional fees.
The relaxation has been announced through General Circular No. 08/2025, dated December 30, 2025, issued by the MCA from its headquarters in New Delhi.
Forms Covered Under the Extension
As per the circular, companies can file the following statutory e-Forms without any additional fees up to January 31, 2026:
- MGT-7
- MGT-7A
- AOC-4
- AOC-4 CFS
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
- AOC-4 (XBRL)
The relaxation applies to filings pertaining to the financial year 2024–25.
Continuation of Earlier Relief
The extension is issued in continuation of General Circular No. 06/2025 dated October 17, 2025, following multiple representations received from stakeholders highlighting challenges in completing annual filings within the earlier timeline.
The MCA clarified that all other conditions and requirements mentioned in Circular No. 06/2025 will remain unchanged.
No Change in AGM Requirements
While the filing deadline has been extended, the circular does not provide any extension for holding Annual General Meetings (AGMs). Companies are required to comply with AGM timelines as prescribed under the Companies Act, 2013.
Industry Relief Amid Compliance Pressures
The move is expected to provide significant relief to companies, professionals, and compliance teams, especially in light of MCA-21 portal upgrades, revised e-Forms, and increased year-end compliance load.
The circular has been issued with the approval of the Competent Authority and is expected to be uploaded on the official MCA website shortly.
Key Takeaway for Companies
✔ Annual filing deadline extended to 31 January 2026
✔ No additional fees for specified forms
✔ Applicable for FY 2024–25 filings
✔ AGM timelines remain unchanged
