MCA Extends Due Date for FY 2024–25 Filings Till 31 Jan 2026
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- Last Updated on 31 December, 2025
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General Circular No. 08/2025; Dated: 30.12.2025
1. 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.
2. 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.
3. Forms Covered Under the Relaxation
The extended timeline applies to filing of:
3.1 Financial Statements
- Form AOC-4
- Form AOC-4 XBRL
- Form AOC-4 CFS
3.2 Annual Returns
- Form MGT-7
- Form MGT-7A (for OPCs and AOCs)
4. 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
5. 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.
6. 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
7. 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.
Click Here To Read The Full Circular
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