MCA Extends Due Date for filing of Financial Statements and Annual Returns for FY 2024–25

The Ministry of Corporate Affairs (MCA) has extended the due date for filing annual returns and financial statements to 31st December 2025, as per General Circular No. 06/2025 dated October 17, 2025. This extension is aimed at helping companies adapt to the newly revised e-Forms recently introduced on the MCA-21 Version 3 portal. By providing additional time, the MCA allows businesses to complete their filings without paying additional late fees, ensuring a smoother transition to the updated filing system while maintaining compliance with statutory requirements.

Applicability of the Extension

The relaxation applies to all companies required to file their Annual Returns and Financial Statements for the financial year 2024–25 under the Companies Act, 2013. Companies can file annual returns and financial statement forms without payment of additional fees up to December 31, 2025. 

List of Forms Where Additional Fees have been Waived Off

The list of forms where additional fees have been waived off is tabulated below:

Up to 31st December 2025, only normal fees shall be payable for the filing of the aforementioned e-forms.

Due Date for Filing Annual Returns and Financial Statements – FY 2024–25

For the financial year 2024–25, the MCA has extended the filing deadline to 31st December 2025 without additional fees, as per General Circular No. 06/2025 dated October 17, 2025.

Here’s a breakdown of the forms and their original and extended due dates:

Important Note: While the MCA has provided an extension for filing without additional fees, the statutory deadlines for holding Annual General Meetings (AGMs) remain unchanged. 

Important Clarifications from MCA

While this extension is helpful, there are some key points companies must keep in mind:

No Extension for AGM Timelines

As mentioned, The MCA has clarified that the statutory due date for holding Annual General Meetings (AGMs) remains unchanged.

• Companies are still required to hold their AGMs within the prescribed time limits under the Companies Act, 2013 — generally within six months from the end of the financial year, i.e., by September 30, 2025, for most companies.
• Companies failing to hold their AGMs on time will face legal consequences under the Act, despite this filing relaxation.

Fees Apply After December 31, 2025

Any filings made after 31st December 2025 will attract normal and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014.

Must Read: MCA Imposes ₹40 Lakh Penalty for Non-Filing MGT-7 AND AOC-4

Please Note: Additional fee waiver changes for filing Financial Statements and Annual Returns for the FY 2024-25 vide circular no. 06/2025 are currently under development and are expected to be completed by middle of next week. Companies whose filing due dates have either already passed or fall during this period are advised to kindly take note of the forthcoming changes and plan their filings accordingly. 

The official notification about the MCA Relaxes Additional Fees for Annual Financial Statement and Annual Return Filings is attached here for reference:

What is an Annual Financial Statement?

As per Company Act 2013, all the registered Companies in India need to file financial statements with the Ministry of Corporate Affairs (MCA) every year. 

Form AOC-4

The MCA form for filing financial statements is formed AOC-4. The company is responsible for duly furnishing the form ACO-4 within 30 days of the company’s annual general meeting. Any failure or delay in filling the form may attract fines/penalties on the company.

Form AOC-4-CFS

Form AOC-4-CFS is for filing consolidated financial statements and other documents with the Registrar. Once financial statements are adopted then the company needs to file the adopted consolidated financial statements via e-form AOC-4 CFS within 30 days of the Annual General Meeting.

Form AOC 4 – XBRL

The following companies are required to file AOC 4 XBRL (extensible business reporting language) with the registrar.

All companies listed with any stock exchange in India and their Indian subsidiaries.

All companies have paid-up capital of five crore rupees or above.

All companies with a turnover of 100 crore rupees or more.

All companies are required to prepare their financial statements following the Companies (Indian Accounting Standards) Rules, 2015.

Fees for Filing AOC 4

The applicable fees based on the share capital are as follows:

For companies not having a nominal share capital, the government fee for filing Form AOC-4 is Rs.200 per document.

Additional Fee Details

Following the table of additional fees shall be applicable for delays in filing of annual returns or balance sheet/financial statement under the Companies Act, 2013:

In addition to the above penalty, the Government fee for filing AOC-4 would also be increased as follows:

As per the MCA’s recent notification, the company does not need to pay the additional fee till 31st December  31st, 2025.

What is Annual Return – MGT 7/7A

Every company needs to prepare an annual return in the form of MGT-7/MGt-7A containing the particulars as they stood at the close of the financial year;

Form No.MGT-7 – Annual Return (other than OPCs and Small Companies)

As per the Companies (Management and Administration) Amendment Rules, 2021, every company needs to file its annual return in Form No.MGT-7 except for One Person Company (OPC) and Small Company

New Form No.MGT-7A – Abridged Annual Return for OPCs and Small Companies

One Person Company and Small Company need to file an annual return in Form No.MGT-7A from the financial year 2020-2021 onwards

Due date of filing Form MGT-7/MGT-7A

Form MGT-7 is to be filed within 60 days from the date of the Annual General Meeting of the company. The due date for regulating the annual general meeting is on or before the 30th day of September following the close of every financial year.

Therefore, the last date for filing form MGT-7/MGT-7A is generally the 29th of November every year.  

Fee for filing Form MGT-7/MGT – 7A

For companies not having a nominal share capital, the government fee for filing Form AOC-4 is Rs.200.

Click here to know more about the MCA Form No. MGT-7 and Form No. MGT-7A – 2021

Additional Fee for filing Form MGT-7/7A

In addition to the above, the following table of additional fees shall be applicable for delays in the filing of MGT-7A annual returns.

As per this notification, the company does not need to pay the additional fee till 31st December  31st, 2021

How to File Annual Returns Before the Due Date – 31st December 2025

Filing annual returns and financial statements on time is crucial for staying compliant with the Companies Act, 2013. With the MCA’s extended deadline of 31st December 2025, companies have the opportunity to file without paying additional fees. Follow these steps to ensure a smooth filing process:

Step 1: Identify the Correct Form

Choose the appropriate form based on your company type and filing requirement:

• MGT-7: Annual Return for companies other than OPC & Small Companies
• MGT-7A: Annual Return for One Person Companies (OPC)
• AOC-4: Financial Statements (Standard Form)
• AOC-4 CFS: Consolidated Financial Statements
• AOC-4 NBFC (Ind AS): For NBFCs following Ind AS
• AOC-4 CFS NBFC (Ind AS): Consolidated Financial Statements for NBFCs
• AOC-4 (XBRL): For companies required to file in XBRL format

Step 2: Gather Required Documents

Before filing, make sure you have:

• Board resolutions and AGM records
• Financial statements for FY 2024–25
• Auditor’s report (if applicable)
• Details of shareholders, directors, and company officers

Step 3: Login to MCA-21 Version 3 Portal

• Visit the MCA-21 portal
• Use your valid login credentials
• Ensure your Digital Signature Certificate (DSC) is active and registered

Step 4: Fill the e-Form Carefully

• Select the correct e-Form
• Fill in all the required details accurately
• Attach supporting documents, such as financial statements and auditor reports

Step 5: Verify and Submit

• Review all information for accuracy
• Submit the form online
• After submission, you will receive a Service Request Number (SRN) as confirmation

Step 6: Keep a Record

• Save a copy of the submitted form and SRN for future reference
• Ensure all statutory documents are properly filed for compliance audits

Important Tip: Filing before 31st December 2025 ensures you avoid additional fees, and gives you time to correct any errors without penalty.

Key Takeaways

• The MCA has extended the deadline for filing annual returns and financial statements for FY 2024–25 to 31st December 2025 under General Circular No. 06/2025.
• The extension applies to MGT-7, MGT-7A, AOC-4 series including AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL).
• No additional fees will be charged if filings are completed on or before 31st December 2025.
• Statutory deadlines for AGMs remain unchanged; companies failing to hold AGMs on time are still liable for legal action.
• Late filings after 31st December 2025 will attract normal and additional fees as per the Companies (Registration Offices and Fees) Rules, 2014.
• Companies are advised to gather all required documents, familiarize themselves with the new e-Forms, and file well in advance to avoid penalties.

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