General Circular No.08/2025-Relaxation of additional fee and extension of time limit for filing of Financial Statements and Annual Returns under the Companies Act, 2013 - reg.

General Circular No. 08/2025

File No. Policy-17/111/2022-CL-V-MCA भारत सरकार /Government of India कॉर्पोरेट कार्य मंत्रालय /Ministry of Corporate Affairs

5th Floor, ‘A’ Wing, Shastri Bhawan, Dr. Rajendra Prasad Road, New Delhi 110001 Dated: 30th 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 MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (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.