{"id":144,"date":"2025-10-25T13:53:01","date_gmt":"2025-10-25T08:23:01","guid":{"rendered":"https:\/\/amfos.in\/taxupdates\/?p=144"},"modified":"2025-10-25T13:55:18","modified_gmt":"2025-10-25T08:25:18","slug":"mca-extends-the-date-for-filing-of-annual-returns-for-fy-2024-25","status":"publish","type":"post","link":"https:\/\/amfos.in\/taxupdates\/2025\/10\/25\/mca-extends-the-date-for-filing-of-annual-returns-for-fy-2024-25\/","title":{"rendered":"MCA extends the date for filing of Annual Returns for FY 2024\u201325"},"content":{"rendered":"

Ministry of Corporate Affairs has issued\u00a0General Circular No. 06\/2025 dated October 17, 2025<\/em><\/strong>, allowing companies to file their financial statements and annual returns for FY 2024\u201325 using the newly revised e-Forms (MGT-7, MGT-7A, AOC-4 series) on the MCA-21 Version 3 portal without additional fees until 31st December 2025. This relaxation aims to help companies adapt to the new forms but does not extend statutory deadlines for holding AGMs under the Companies Act, 2013.<\/p>\n

Overview of the Latest Circulars:<\/strong><\/span><\/h2>\n

General Circular No. 06\/2025<\/strong><\/p>\n

File No. Policy-17\/111\/2022-CL-V-MCA<\/strong>
\nGovernment of India<\/strong>
\nMinistry of Corporate Affairs<\/strong><\/p>\n

5th Floor, \u201cA\u201d Wing, Shastri Bhawan,
\nDr. Rajendra Prasad Road, New Delhi 110001<\/p>\n

Dated: 17.10.2025<\/p>\n

To,<\/p>\n

The DGCOA,<\/p>\n

All Regional Directors,<\/p>\n

All Registrar of Companies,<\/p>\n

All Stakeholders.<\/p>\n

Subject: Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013-reg<\/strong><\/p>\n

Sir\/Madam,<\/p>\n

The Ministry has revised the e-Forms MGT-7, MGT-7A, AOC-4, AOC-4 CFS AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL) for annual filings, which were deployed on the MCA-21 Version 3 portal recently.<\/p>\n

2.<\/strong>\u00a0In view of the deployment of the new e-Forms, and considering that companies may require some time to get familiarized with the filing process, and keeping in view the requests received from various stakeholders, it has been decided that companies will be allowed to complete their annual filings pertaining to FY 2024-25 till 31 December, 2025 without payment of additional fees.<\/p>\n

3.<\/strong>\u00a0However, it is hereby clarified that this General Circular shall not be construed as conferring any extension of statutory time for holding of AGMs by the companies under the Companies Act, 2013 (the Act) and the companies which have not adhered to the relevant statutory timelines shall continue to be liable to legal action under the appropriate provisions of the Act.<\/p>\n

4.<\/strong>\u00a0Any filings made subsequent to the currency of this General Circular would attract payment of all fees, including additional fees, as provided in the\u00a0Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under the Act.<\/p>\n

5.<\/strong>\u00a0This issues with the approval of the Competent Authority.<\/p>\n

Yours faithfully,<\/strong><\/p>\n

(Dr. Amit Kumar)<\/strong>
\nDeputy Director, Policy<\/strong><\/p>\n

Copy to:<\/strong><\/p>\n

1. e-Governance Section and Web Content officer to place the Circular on MCA Website<\/p>\n

2. Guard File<\/p>\n

To download the original pdf click here<\/span> <\/strong>– General Circular 06_2025_.pdf<\/a><\/p>\n

For Assistance related to ROC Compliances please visit – https:\/\/amfos.in<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ministry of Corporate Affairs has issued\u00a0General Circular No. 06\/2025 dated October 17, 2025, allowing companies to file their financial statements and annual returns for FY 2024\u201325 using the newly revised … Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"ppma_author":[53],"class_list":["post-144","post","type-post","status-publish","format-standard","hentry","category-roc-compliances","entry"],"authors":[{"term_id":53,"user_id":1,"is_guest":0,"slug":"taxupdates_user","display_name":"Areful Mallick","avatar_url":"https:\/\/amfos.in\/taxupdates\/wp-content\/uploads\/2025\/09\/cropped-img19-96x96.png","author_category":"1","first_name":"Areful","last_name":"Mallick","user_url":"https:\/\/amfos.in\/","job_title":"CEO & Founder","description":"CEO & Founder"}],"_links":{"self":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts\/144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/comments?post=144"}],"version-history":[{"count":2,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts\/144\/revisions"}],"predecessor-version":[{"id":147,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/posts\/144\/revisions\/147"}],"wp:attachment":[{"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/media?parent=144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/categories?post=144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/tags?post=144"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/amfos.in\/taxupdates\/wp-json\/wp\/v2\/ppma_author?post=144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}