ARTICLE
29 January 2026

MCA Extends Time For Filing Of Financial Statements And Annual Returns Under The Companies Act, 2013

The Ministry of Corporate Affairs ("MCA") by way of General Circular No. 08/2025 dated 30.12.2025 ("MCA Circular") , has granted further relaxation in respect of annual filings under the Companies Act, 2013 ("Act").
India Corporate/Commercial Law
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The Ministry of Corporate Affairs ("MCA") by way of General Circular No. 08/2025 dated 30.12.2025 ("MCA Circular") , has granted further relaxation in respect of annual filings under the Companies Act, 2013 ("Act"). This MCA Circular is issued in continuation of MCA's General Circular No. 06/2025 dated 17.10.2025 on relaxation of additional fees and extension of time for filing of financial statements and annual returns under the Act.

Pursuant to the MCA Circular, companies are permitted to complete their annual filings pertaining to the FY 2024–25 up to 31.01.2026 without payment of additional fees. The relaxation applies to the filing of annual return forms and financial statement forms, including e-Forms MGT-7, MGT-7A, АОС-4, АОC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL).

All other requirements prescribed under General Circular No. 06/2025 continue to remain unchanged.

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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