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The Ministry of Corporate Affairs ("MCA") through the General Circular No. 06/2025 dated 17.10.2025 ("Extension Circular")1 has announced an extension of time for filing financial statements and annual returns under the Companies Act, 2013 ("Companies Act"). The Extension Circular notes that the MCA has recently revised and deployed the following e-Forms on the MCA-21 version 3 portal for annual filings: MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL).
To allow companies sufficient time to adapt to the new eForms and in response to representations from stakeholders, the MCA has permitted companies to file their annual returns and financial statements for FY 2024- 25 up to 31.12.2025 without payment of additional fees.
However, this relaxation does not extend the statutory timelines for holding Annual General Meetings ("AGMs") as prescribed under the Companies Act.
Footnote
1.https://www.mca.gov.in/bin/ebook/dms/getdocument?doc=NTc5MDY1MjQ0&docCategory=Circulars&type=open
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