Summary: The Ministry of Corporate Affairs (MCA) issued General Circular No. 06/2025 on October 17, 2025, to provide relief from additional fees and extend the deadline for filing annual returns and financial statements under the Companies Act, 2013, for the financial year 2024–25. This extension was granted following the recent deployment of several revised e-forms (MGT-7, MGT-7A, AOC-4 series, etc.) on the MCA-21 Version 3 portal and considering the time companies need to adapt to the updated filing process. Companies and stakeholders may now complete their annual filings for FY 2024–25 up to December 31, 2025, without incurring additional fees. However, the circular does not extend the statutory deadline for holding Annual General Meetings (AGMs); companies must still adhere to the prescribed AGM timelines to avoid penalties. Furthermore, this extension does not apply to LLPs. Filings made after the extended deadline of December 31, 2025, will be subject to all applicable fees, including additional fees, calculated from the original due date under the Act.
The Ministry of Corporate Affairs (MCA) has recently provided relaxation from additional fees and extended the timeline for filing of Financial Statements and Annual Returns under the Companies Act, 2013 via its General Circular No. 06/2025 dated 17.10.2025.
The MCA has also revised several e-forms related to these filings, namely MGT-7, MGT-7A, АОС-4, АОC-4 CFS, AOC-4 NBFC (IND AS), AOC-4 CFS NBFC (IND AS), AOC-4 (XBRL), which were deployed on the MCA-21 Version 3 portal recently.
In view of the deployment of these new e-forms, and considering that companies may require time to familiarize themselves with the updated filing process — as well as the representations received from various stakeholders — the MCA has decided to grant additional time for compliance.
Accordingly, companies and other stakeholders may complete their annual filings for the financial year 2024–25 up to 31st December, 2025, without payment of any additional fees.
Frequently Asked Questions (FAQs)
Question 1: Since the annual filing due date has been extended, can companies also hold their Annual General Meetings (AGMs) beyond the statutory timeline prescribed under the Companies Act, 2013?
Answer: No. The MCA, via General Circular No. 06/2025, has clarified that this circular shall not be construed as conferring any extension of the statutory time limit for holding AGMs under the Companies Act, 2013 (the Act). Companies that have not adhered to the relevant statutory timelines shall continue to be liable for legal action under the appropriate provisions of the Act.
Question 2: If a company makes a filing after the expiry of the General Circular, what fees will it be required to pay under the Companies (Registration Offices and Fees) Rules, 2014?
Answer: The MCA has extended the due date for annual filings pertaining to FY 2024–25 up to 31st December, 2025. The MCA has clearly stated that any filings made after the expiry of this General Circular will attract the payment of all applicable fees, including additional fees, as prescribed under the Companies (Registration Offices and Fees) Rules, 2014, calculated from the date when such filings were originally due under the Act.
Question 3: Is this extension applicable to LLPs as well?
Answer: No, this extension does not apply to LLPs.
Conclusion:
The MCA’s Circular No. 06/2025 provides significant relief to companies by extending the filing timeline and waiving additional fees. However, companies must ensure timely conduct of their AGMs and file within the extended deadline to avoid penalties.
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