The Ministry of Corporate Affairs (MCA) has issued General Circular No. 06/2025 dated 17th October 2025, granting companies relief from additional filing fees for annual returns and financial statements for FY 2024-25.
This relief comes in light of the new MCA-21 Version 3 e-forms (MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC, AOC-4 CFS NBFC, AOC-4 XBRL), giving companies extra time to familiarize themselves with the updated filing process.
Key Highlights
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Extended Filing Window: Companies can file annual returns and financial statements till 31st December 2025 without incurring additional fees.
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No Extension for AGMs: Statutory deadlines for holding Annual General Meetings remain unchanged. Non-compliance may attract legal action under the Companies Act, 2013.
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Late Filings: Any submissions after 31st December 2025 will attract all applicable fees calculated from the original due date.
This circular provides financial relief for companies adapting to MCA-21 V3 but does not relax statutory compliance obligations. Companies should:
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Review all revised e-forms thoroughly.
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Ensure AGMs and required approvals are conducted on time.
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Plan filings systematically to avoid last-minute errors.
For auditors and company secretaries, the circular highlights the importance of guiding companies on timely filings while leveraging the fee-relief window effectively.
Conclusion
The MCA’s fee-relief measure is a welcome ease-of-compliance initiative, allowing companies to transition smoothly to MCA-21 V3. While it reduces financial pressure, timely statutory compliance remains mandatory. Companies should use this period to ensure accurate, complete, and compliant filings.
