MCA Extends Filing Deadline for FY 2024-25 Financials and Annual Returns to Dec 31, 2025

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  • Last Updated on 24 October, 2025

MCA filing extension

General Circular No. 06/2025 Dated 17.10.2025

The Ministry of Corporate Affairs (MCA) has granted relaxation to companies for filing their financial statements and annual returns for the financial year 2024-25. The relaxation has been provided in view of the deployment of revised e-Forms on the MCA V3 portal.

1. Extended Timeline for Filing Without Additional Fees

As per the notification, companies can now file their financial statements (Form AOC-4 series) and annual returns (Form MGT-7/MGT-7A) for FY 2024-25 till 31st December 2025 without payment of additional fees.
This move is intended to facilitate a smoother transition to the revised filing system and ensure that companies are not penalised due to technical or procedural delays arising from the implementation of new e-Forms.

2. Clarification on AGM Timeline

The MCA has explicitly clarified that this relaxation does not extend the statutory deadline for holding Annual General Meetings (AGMs).

Companies are still required to conduct their AGMs within the prescribed period under the Companies Act, 2013.

Failure to hold the AGM within the stipulated time will attract penal consequences under the Act, even if the filings are made within the extended window.

3. Objective of the Relaxation

The relaxation seeks to:

  • Ease compliance burden on companies during the transition to the updated filing framework,
  • Ensure system readiness and user adaptability to the new MCA V3 environment, and
  • Promote timely statutory disclosures while avoiding undue financial penalties.
Click Here To Read The Full Circular

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied