The Ministry of Corporate Affairs (MCA), Government of India, has issued General Circular No. 06/2025 dated 17 October 2025, granting relaxation of additional fees and extension of time for the filing of Financial Statements and Annual Returns under the Companies Act, 2013.

1. • • Key Highlights of the Circular
2. Revised e-Forms:
   The MCA has recently deployed new versions of several annual filing forms on the MCA-21 Version 3 portal, including:
   • MGT-7 and MGT-7A (Annual Return)
   • AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL) (Financial Statements)
3. Reason for Extension:
   Considering that companies and professionals may need additional time to familiarize themselves with the new e-Forms and filing process, the MCA has provided an extended timeline for compliance.
4. Extended Due Date:
   Companies can now file their annual financial statements and annual returns for FY 2024–25 till 31 December 2025 without paying any additional or late filing fees.
5. No Impact on AGM Timeline:
   The circular specifically clarifies that this relaxation does not extend the due date for holding Annual General Meetings (AGMs), which must still be conducted as per statutory requirements under the Companies Act, 2013.

• • • Impact on Companies and Professionals

This move comes as a major relief for companies, Company Secretaries, Chartered Accountants, and other compliance professionals who are adapting to the revised MCA-21 Version 3 filing system.
It ensures smooth transition, reduces compliance pressure, and allows stakeholders to submit filings without the burden of additional financial penalties.

• Appreciation from ICSI

The Institute of Company Secretaries of India (ICSI) expressed gratitude to the MCA for accepting its request and extending the deadline. ICSI acknowledged this step as a significant support measure for corporate India and the compliance ecosystem.

 Summary at a Glance

• Conclusion

The extension of ROC annual filing timelines is a welcome decision that eases the compliance burden for Indian companies. It reflects the government’s commitment to facilitating ease of doing business and supporting the corporate sector during the transition to upgraded digital compliance systems.

#MCA #ICSI #ROC #AnnualFiling #CompaniesAct2013 #ComplianceUpdate #CorporateAffairs #CompanyLaw #EaseOfDoingBusiness #MCA21 #BusinessIndia #FilingDeadline

Here is the notificaiton : https://www.mca.gov.in/bin/dms/getdocument?mds=lZq6ZzM2uLU5k38cgrQaxw%253D%253D&type=open