MCA Relief: Annual Filing Deadline Extended to Dec 31, 2025

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No Additional Fees for FY 2024-25 Filings

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 06/2025, dated 17.10.2025, granting significant relaxation for annual compliance due to the recent deployment of revised e-Forms on the MCA-21 Version 3 portal.

Background and Key Relaxation

The Ministry revised several annual filing e-Forms, including MGT-7, MGT-7A, AOC-4, AOC-4 CFS, and others, which were recently deployed on the MCA-21 Version 3 portal. Considering the need for companies to familiarize themselves with these new e-Forms, the following decision was made:

Annual Filings for FY 2024-25:

  • ✔️ Extended Deadline: Companies may complete their annual filings pertaining to FY 2024-25 until 31st December, 2025.
  • ✔️ Fee Benefit: Filings made by this date will be without payment of additional fees.

Crucial Clarification on AGMs

The Ministry issued a strong clarification regarding statutory obligations:

  • The Circular does not extend the statutory time for holding Annual General Meetings (AGMs) by companies under the Companies Act, 2013.
  • Companies that have not adhered to the relevant statutory timelines for AGMs shall continue to be liable to legal action under the appropriate provisions of the Act.
  • Filings made subsequent to the currency of this Circular (after Dec 31, 2025) would attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, calculated from the date when they were actually due.

Professional Insight: Key Takeaway 💡

The priority for companies is clear: The extension is for fees, not for the AGM deadline. Companies must hold their AGMs on time and utilize the fee relaxation period to file the revised e-Forms accurately by December 31, 2025, to secure the benefit of no additional fees.

Source: General Circular No. 06/2025, Ministry of Corporate Affairs (MCA), Dated: 17.10.2025.

Statutory Reference: Companies Act, 2013 and Companies (Registration Offices and Fees) Rules, 2014.

Location: Vijayawada, Andhra Pradesh, India

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