The Ministry of Corporate Affairs (MCA), vide General Circular No. 08/2025 dated 30 December 2025, has granted relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013.
Accordingly, companies are permitted to file the following e-Forms pertaining to Financial Year 2024–25, without payment of additional fees, up to 31 January 2026:
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MGT-7
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MGT-7A
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AOC-4
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AOC-4 CFS
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AOC-4 NBFC (Ind AS)
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AOC-4 CFS NBFC (Ind AS)
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AOC-4 XBRL
All other provisions, conditions, and requirements as prescribed under General Circular No. 06/2025 dated 17 October 2025 shall remain unchanged.
