The Ministry of Corporate Affairs (MCA) issued General Circular No. 06/2025 on October 17, 2025, offering significant relief to companies regarding the filing of financial statements and annual returns under the Companies Act, 2013. This move addresses the recent deployment of revised e-Forms (MGT-7, MGT-7A, AOC-4 series including those for NBFC Ind AS), aiming to ease compliance burdens for the financial year 2024-25.
Recognizing that companies may need time to adapt to the new MCA-21 Version 3 filing portal and updated forms, MCA has extended the deadline for annual filings up to December 31, 2025. Importantly, companies completing their filings by this date will not be liable to pay any additional fees, providing a crucial window to avoid extra financial penalties amid the transition phase.
However, the circular clarifies that this extension does not alter the statutory deadlines for holding Annual General Meetings (AGMs). Companies failing to hold AGMs within prescribed timelines remain subject to legal consequences under the Companies Act. Furthermore, any filings made beyond the December 31 deadline will incur applicable fees, including additional fees, as mandated by the Companies (Registration Offices and Fees) Rules, 2014, from the original due date.
This circular is part of MCA’s continuous efforts to facilitate smooth regulatory compliance and reduce procedural friction for companies during periods of system upgrades while maintaining statutory discipline and governance standards.
Issued by Dr. Amit Kumar, Deputy Director of Policy, the notification has been circulated to all Regional Directors, Registrars of Companies, and relevant stakeholders for implementation.
This measured approach balances regulatory rigor with practical flexibility for companies navigating evolving filing requirements.
Full circular available in MCA notification dated October 17, 2025.