The Ministry of Corporate Affairs (MCA) has provided significant relief to Indian companies by issuing General Circular No. 06/2025, dated October 17, 2025.
Under the MCA Annual Filing Due Date Extension 2025, companies can now file their financial statements and annual returns for the financial year 2024–25 without paying any additional late filing fees, provided these filings are completed by December 31, 2025.
This decision comes after the deployment of updated e-Forms on the MCA-21 Version 3 portal, which include MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL).
Recognizing the learning curve companies face in adapting to these new e-Forms, MCA Annual Filing Due Date Extension to encourage accurate and timely compliance.
Extended Timeline Without Penalties
Through the MCA Annual Filing Due Date Extension 2025, companies will not incur any additional or penalty fees for filings made up to December 31, 2025.
This flexibility ensures a smoother transition for all entities under the Companies Act, 2013, especially as they adapt to the enhanced e-filing interface on the MCA-21 Version 3 portal.
However, this circular does not extend the deadline for holding Annual General Meetings (AGMs).
All companies must continue to hold their AGMs within the prescribed statutory timeframe—six months from the end of the financial year—as outlined under Section 96 of the Companies Act, 2013.
Failing to hold an AGM on time will still lead to penalties under the Act.
Therefore, while companies enjoy a fee waiver for filing, they must still adhere to corporate governance requirements.
Impact of the MCA Annual Filing Due Date Extension 2025
The MCA’s move has been widely welcomed by corporates and compliance professionals. It demonstrates the Ministry’s responsiveness to the challenges faced during the implementation of new e-Forms and the MCA-21 Version 3 system.
The extension helps reduce compliance stress for company secretaries, CFOs, and directors who have been navigating technical errors and system updates on the MCA portal.
The updated e-Forms demand more detailed disclosures, enhancing corporate transparency but also requiring more preparation time.
By offering a temporary fee waiver, the MCA ensures businesses can file accurate and complete records without rushing, while still emphasizing the importance of timely AGMs and corporate governance.
Key Highlights of the MCA Annual Filing Due Date Extension Circular
- Circular Reference: General Circular No. 06/2025 dated October 17, 2025
- Forms Covered: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL)
- Portal: MCA-21 Version 3
- Fee Waiver Validity: Until December 31, 2025
- Applicability: Financial statements and annual returns for FY 2024–25
- AGM Deadline: No extension—AGMs must still be held within legal timelines
- Post-Extension Rule: Filings made after December 31, 2025, will attract normal and additional fees under the Companies (Registration Offices and Fees) Rules, 2014
- Action Required: Companies should file before the grace period ends to avoid penalties
Steps Companies Should Take Now
To fully utilize the MCA Annual Filing Due Date Extension 2025, companies should:
- Review Revised e-Forms: Understand changes in MGT and AOC forms.
- Coordinate with Professionals: Work closely with auditors and company secretaries.
- Plan Filings Early: Complete and submit all annual forms before December 31, 2025.
- Comply with AGM Requirements: Conduct AGMs as per Section 96.
- Track MCA Updates: The technical implementation of this circular will be completed by mid-next week (from circular date).
Once the technical updates are deployed, the MCA system will automatically reflect the extended due date and waive additional fees.
The MCA Annual Filing Due Date Extension 2025 is a progressive initiative by the Ministry of Corporate Affairs, offering flexibility without compromising statutory discipline.
It allows companies to focus on accuracy and compliance during their transition to the MCA-21 Version 3 platform.
While this relief is valuable, it’s not a blanket exemption from all obligations.
Companies must still conduct AGMs and follow statutory norms as mandated by the Companies Act, 2013.
By filing early and leveraging this extended window, organizations can save costs, maintain compliance, and contribute to a transparent corporate ecosystem.
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