MCA Extends Annual Filing Deadline Without Late Fees for FY 2024-25 – Know Details

The Ministry of Corporate Affairs (MCA), Government of India, has once again provided major relief to companies by extending the deadline for filing important annual compliance forms without any additional (late) fees. This relaxation has been announced through General Circular No. 08/2025, dated 30 December 2025.

This decision is especially helpful for companies that were unable to complete their annual filings on time due to technical issues, operational challenges, or compliance backlogs. Let us understand what this circular means, who will benefit, and what companies should do next.

The latest circular is issued in continuation of General Circular No. 06/2025 dated 17 October 2025. After receiving multiple representations from stakeholders such as companies, professionals, and industry bodies, the MCA reviewed the situation and decided to grant additional time.

The objective of this extension is to reduce compliance burden and allow companies to complete their statutory filings without being penalized through heavy late fees.

As per the circular, the MCA has allowed companies to file their annual financial and return-related forms for the financial year 2024–25 without payment of additional fees up to:

31 January 2026

This means companies that missed their original filing deadlines can now complete their filings by this new date without incurring extra costs.

List of Forms Covered Under the Relaxation

The relaxation applies to the following commonly used MCA forms:

1. MGT-7 / MGT-7A

These forms relate to the filing of Annual Returns by companies, including One Person Companies (OPCs).

2. AOC-4

Used for filing financial statements, including balance sheet, profit & loss account, auditor’s report, etc.

3. AOC-4 CFS

Applicable for companies required to file consolidated financial statements.

4. AOC-4 NBFC (Ind AS)

For Non-Banking Financial Companies (NBFCs) following Ind AS accounting standards.

5. AOC-4 CFS NBFC (Ind AS)

For NBFCs filing consolidated financials under Ind AS.

6. AOC-4 XBRL

Applicable to companies required to file financials in XBRL format.

All these forms related to FY 2024-25 can now be filed without late fees until 31 January 2026.

Normally, MCA filings attract significant additional fees if forms are filed after the due date. These late fees can run into thousands or even lakhs of rupees depending on the delay.

Under this circular:

• Only normal filing fees will be payable
• No extra penalty or late fee will be charged
• This relief applies only till 31 January 2026

After this date, normal late fee provisions under the Companies Act, 2013 will apply again.

Conditions That Remain Unchanged

The MCA has clearly stated that all other conditions mentioned in General Circular No. 06/2025 remain unchanged. This means:

• The extension is only for filing purposes
• No immunity from legal action if filings contain incorrect or misleading information
• Companies must still comply with all applicable provisions of the Companies Act, 2013

Who Will Benefit the Most?

This extension is beneficial for:

• Small and medium companies
• Startups
• NBFCs
• Companies facing audit delays
• Companies impacted by system or operational issues
• Professionals handling large compliance volumes

It also reduces pressure on directors and compliance officers who were worried about heavy late fees.

Why This MCA Decision Is Important

The MCA has been actively taking steps to make corporate compliance more practical and business-friendly. This extension:

• Encourages voluntary compliance
• Reduces financial stress on companies
• Improves overall filing rates
• Prevents unnecessary litigation and penalties

Such measures help create a more supportive regulatory environment for businesses in India.

Conclusion

The MCA’s extension of the deadline for filing annual returns and financial statements without late fees till 31 January 2026 is a major relief for companies across India. It provides a valuable opportunity to regularize compliance without financial penalties.

However, companies should act responsibly and complete their filings within the extended timeline to stay fully compliant under the Companies Act, 2013.

Staying updated with MCA notifications and timely compliance remains the best strategy for avoiding future complications.