In a major relief to companies, the Ministry of Corporate Affairs (MCA) has issued General Circular No. 06/2025 on 17th October 2025, granting relaxation and announcing no additional fees is required for filing financial statements and annual returns for the financial year 2024-25. The relaxation is applicable until 31st December 2025.
Key Highlights of MCA’s Circular
- Revised e-Forms under MCA V3 Portal:
The Ministry recently deployed updated versions of the following e-Forms on the MCA21 Version 3 portal:- MGT-7 and MGT-7A (Annual Returns)
- AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL) (Financial Statement Filings)
- Fee Relaxation till 31 December 2025:
Companies can file their annual returns and financial statements for FY 2024-25 with no additional fees up to 31st December 2025. This measure aims to provide breathing space for companies adapting to the updated filing forms and processes. - No Extension for Holding AGM:
MCA has explicitly clarified that this relaxation does not extend the statutory deadline for conducting Annual General Meetings (AGMs) under the Companies Act, 2013. Companies failing to hold AGMs within the prescribed period remain liable to legal action under the Act. - Post-Relaxation Period Fees:
Filings made after the relaxation window will attract regular and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014, based on the actual due dates prescribed under law.
Upcoming Changes in MCA System – No Additional Fee
A supplementary note from the MCA indicates that the additional fee waiver functionality for filing Form AOC-4 and MGT-7/7A for FY 2024-25 is under development on the MCA portal. The system changes are expected to be completed by mid-next week.
Companies whose filing due dates have already passed or fall during this technical transition period are advised to plan their filings accordingly to leverage the coming fee waiver benefits.
Practical Implications for Companies and Professionals
- No immediate penalty stress: Companies can complete their pending annual filings without worrying about additional fees until 31st December.
- AGM compliance remains non-negotiable: Even with filing relief, companies must adhere to Section 96 timelines for AGM.
- Plan filings post-system update: As technical changes are underway, professionals are advised to wait until the MCA portal confirms the deployment of fee waiver features.
Summary Table
| Aspect | FY 2024-25 Filing | Remarks |
| Last date for AOC-4/MGT-7(MGT-7A) without additional fee | 31 December 2025 | Applies to all companies |
| Extension for AGM holding | Not granted | AGM deadlines remain unchanged |
| Revised e-Forms deployed | Yes | MGT and AOC series updated |
| Fee waiver system update | In progress | Expected completion by mid-next week |
Conclusion
This circular provides significant compliance relief, particularly for smaller and mid-sized companies still adapting to new filing processes under MCA V3. However, stakeholders must remain vigilant regarding AGM timelines and portal updates before proceeding with form submissions.
FAQs
What is the last date for MCA annual filing FY 2024-25?
The last date for the annual filings relating to F.Y. 2024-25 is 31st December 2025 without additional fees.
Does this extension cover AGM delays?
No. The relaxation applies only to filing forms like AOC-4 and MGT-7, not to AGM deadlines. The Annual General Meetings are required to be held as per the timelines of Section 96 of the Companies Act, 2013
Which forms are covered under the relaxation?
The forms that are covered under the relaxations are AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 (XBRL), MGT-7, and MGT-7A.
When will MCA enable the portal update?
The MCA portal is expected to be updated by mid-next week (October 2025), as per official notes.
