General Circular No. 08/2025

File No. Policy-17/111/2022-CL-V-MCA

Government of India

Ministry of Corporate Affairs

5th Floor, ‘A’ Wing, Shastri Bhawan,

Dr. Rajendra Prasad Road, New Delhi 110001

Dated: 30^th December 2025

To,

   The DGCoA,

  All Regional Directors,

  All Registrar of Companies.

  All Stakeholders.

 Subject: Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013 - reg.

Sir/Madam,

In continuation of General Circular No. 06/2025 dated 17.10.2025 on the subject cited above, and in view of the representations received from stakeholders, the competent authority has decided to allow companies to complete their annual filings [e- Forms MGT7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC4 (XBRL)] pertaining to FY 2024-25 up to 31st January, 2026 without payment of additional fees.

2. All the other requirements of General Circular No. 06/2025 will remain unchanged.

3. This issues with the approval of the Competent Authority.

Yours Faithfully,

 (Dr. Amit Kumar)

Deputy Director

dramit.kumar@gov.in

Copy to:  

1. e-Governance Section and Web Content officer to place the Circular on MCA Website.  

2. Guard file.