In a move aimed at facilitating ease of compliance for corporates, the Ministry of Corporate Affairs has granted relaxation of additional fees and extended the timeline for filing of Financial Statements and Annual Returns under the Companies Act, 2013.
In continuation of General Circular No. 06/2025 dated 17th October 2025, and after considering representations received from various stakeholders, the competent authority has decided vide General Circular No. 08/2025 dated 30th December 2025 to allow companies to complete their annual filings pertaining to Financial Year 2024–25 without payment of additional fees up to 31th January 2026.
The relaxation shall apply to the following e-forms:
- MGT-7
- MGT-7A
- AOC-4
- AOC-4 CFS
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
- AOC-4 (XBRL)
All other conditions and requirements specified in General Circular No. 06/2025 shall remain unchanged.
This measure is expected to provide significant relief to companies by enabling timely compliance without the burden of additional fees.
The circular has been issued with the approval of the Competent Authority and will be made available on the Ministry’s official website.
The Circular can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/CIRCULAR-082025-SIGNED.pdf
