The Ministry of Corporate Affairs has issued General Circular No. 08/2025 granting further compliance relief to companies by extending the due date for filing financial statements and annual returns for FY 2024–25 without payment of additional fees. In continuation of earlier relaxations and considering representations from stakeholders, companies are now permitted to file key statutory e-forms—such as MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 (XBRL), and NBFC-specific AOC forms—up to 31 January 2026 with zero additional fees. This relief aims to ease the compliance burden and mitigate penal consequences arising from delays in annual filings. Importantly, all other conditions and provisions specified in General Circular No. 06/2025 dated 17 October 2025 remain unchanged. The circular has been issued with the approval of the competent authority and applies uniformly to all eligible companies, providing a limited-time opportunity to regularize statutory filings without incurring extra costs.
File No. Policy-17/111/2022-CL-V-MCA
Government of India
Ministry of Corporate Affairs
General Circular No. 08/2025 | Dated: 30th December 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,
In continuation of General Circular No. 06/2025 dated 17.10.2025 on the subject cited above, and in view of the representations received from stakeholders, the competent authority has decided to allow companies to complete their annual filings [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)] pertaining to FY 2024-25 up to 31st January, 2026 without payment of additional fees.
2. All the other requirements of General Circular No. 06/2025 will remain unchanged.
3. This issues with the approval of the Competent Authority.
Yours Faithfully,
(Dr. Amit Kumar)
Deputy Director
dramit.kumar@gov.in
Copy to:
1. e-Governance Section and Web Content officer to place the Circular on MCA Website.
2. Guard file.
