Ministry of Corporate Affairs (MCA), through General Circular No. 06/2025 dated 17 October 2025, has granted relaxation from additional fees and an extension of time for the filing of financial statements and annual returns under the Companies Act, 2013. The relaxation follows the recent deployment of revised e-Forms — MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL) — on the MCA-21 Version 3 portal. Recognizing the need for companies to familiarize themselves with the new filing process and acknowledging numerous requests from stakeholders, the MCA has allowed companies to complete their annual filings for the financial year 2024–25 without paying any additional fees up to 31 December 2025. However, the circular specifically clarifies that this relaxation does not extend the statutory due date for conducting Annual General Meetings (AGMs) under the Companies Act. Companies failing to hold their AGMs within the prescribed time will remain subject to legal action under relevant provisions of the Act. Post 31 December 2025, any filing made will attract the regular filing fees along with applicable additional fees as per the Companies (Registration Offices and Fees) Rules, 2014, from the date the filings were originally due. The circular underscores the MCA’s intent to support compliance transition while maintaining statutory discipline for AGM timelines.
Please note: Additional fee waiver changes for filing Financial Statements and Annual Returns for the FY 2024-25 vide circular no. 06/2025 are currently under development and are expected to be completed by middle of next week. Companies whose filing due dates have either already passed or fall during this period are advised to kindly take note of the forthcoming changes and plan their filings accordingly.
File No. Policy-17/111/2022-CL-V-MCA
Government of India
Ministry of Corporate Affairs
General Circular No. 06/2025 | Dated: 17.10.2025
To,
The DGCoA,
All Regional Directors,
All Registrar of Companies,
All Stakeholders.
Subject: Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013 – reg.
Sir/Madam,
The Ministry has revised the e-Forms MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL) for annual filings, which were deployed on the MCA-21 Version 3 portal recently.
2. In view of the deployment of the new e-Forms, and considering that companies may require some time to get familiarized with the filing process, and keeping in view the requests received from various stakeholders, it has been decided that companies will be allowed to complete their annual filings pertaining to FY 2024-25 till 31st December, 2025 without payment of additional fees.
3. However, it is hereby clarified that this General Circular shall not be construed as conferring any extension of statutory time for holding of AGMs by the companies under the Companies Act, 2013 (the Act) and the companies which have not adhered to the relevant statutory timelines shall continue to be liable to legal action under the appropriate provisions of the Act.
4. Any filings made subsequent to the currency of this General Circular would attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under the Act.
5. This issues with the approval of the Competent Authority.
Yours faithfully,
(Dr. Amit Kumar)
Deputy Director, Policy
Copy to:
1. e-Governance Section and Web Content officer to place the Circular on MCA Website.
2. Guard File.
