MCA Extends Due Date for FY 2024–25 Filings Till 31 Jan 2026

General Circular No. 08/2025; Dated: 30.12.2025

Background

The Ministry of Corporate Affairs (MCA), vide its Circular dated October 17, 2025, had earlier granted a one-time relaxation to companies for filing:

Financial Statements – Form AOC-4 / AOC-4 XBRL / AOC-4 CFS, and
Annual Returns – Form MGT-7 / MGT-7A

for the financial year 2024–25, without payment of additional fees, up to December 31, 2025.

Further Extension Granted

The MCA has now extended this relaxation by one additional month.

Revised Deadline

New last date: January 31, 2026
Companies can file the above forms without payment of additional fees up to this date.

This extension provides further relief to companies facing delays in finalisation or filing.

Forms Covered Under the Relaxation

The extended timeline applies to filing of:

Financial Statements

Form AOC-4
Form AOC-4 XBRL
Form AOC-4 CFS

Annual Returns

Form MGT-7
Form MGT-7A (for OPCs and AOCs)

Scope and Applicability

Applicable to all companies required to file annual financial statements and returns for FY 2024–25
Covers filings made up to January 31, 2026
No additional fee or penalty will be levied during this extended window

Post-Extension Position

Filings made after January 31, 2026 will attract:
- Additional fees, and
- Other consequences as prescribed under the Companies Act, 2013

Companies are therefore advised to utilise this extended window to regularise pending filings.

Regulatory Intent

The extension reflects MCA’s intent to:

Reduce compliance pressure on companies
Address practical difficulties in timely filings
Encourage voluntary and timely compliance
Avoid unnecessary penal consequences for procedural delays

Key Takeaway

Companies now have time up to January 31, 2026 to file their financial statements and annual returns for FY 2024–25 without payment of additional fees, pursuant to the MCA’s extended relaxation.