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5 November 2025

MCA Relaxation For Filing Of Financial Statements And Annual Returns For FY 2024-25

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The Ministry of Corporate Affairs (MCA), vide its circular dated October 17, 2025, has provided a relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns in view of the deployment of the new e-Forms on the MCA V3 portal.
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The Ministry of Corporate Affairs (MCA), vide its circular dated October 17, 2025, has provided a relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns in view of the deployment of the new e-Forms on the MCA V3 portal. Companies may now file their financial statements and annual returns for the financial year ended March 31, 2025, without payment of additional fees, up to December 31, 2025.

Key takeaways from the Circular:

  1. The revised e-Forms include MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL);
  2. This relaxation does not extend the statutory deadline for holding the Annual General Meeting (AGM). Companies that fail to hold their AGM within the prescribed period will remain liable for non-compliance under the Companies Act, 2013;
  3. Further any filings made after December 31, 2025, will attract applicable additional fees, calculated from the original due date.

A copy of the MCA Circular dated October 17, 2025, is attached for your reference.

To view the full article please clickhere.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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