General Circular No. 08/2025 (MCA)
The Ministry of Corporate Affairs (MCA) has issued General Circular No. 08/2025 dated 30 December 2025, providing significant relief to companies regarding statutory annual filings under the Companies Act, 2013.
In continuation of General Circular No. 06/2025, and based on representations received from stakeholders, the MCA has decided to extend the time limit and waive additional fees for filing certain annual forms relating to Financial Year 2024–25.
📌 Key Highlights:
- Companies can file the following e-forms without payment of additional fees:
- MGT-7 / MGT-7A (Annual Return)
- AOC-4, AOC-4 CFS
- AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS)
- AOC-4 (XBRL)
- The extended deadline for filing these forms is 31 January 2026.
- All other conditions and requirements specified in General Circular No. 06/2025 will remain unchanged.
🔍 Impact:
This circular provides much-needed compliance relief by reducing the financial burden on companies and allowing additional time to complete statutory filings, thereby promoting ease of doing business and reducing penal exposure.
The circular has been issued with the approval of the competent authority and is applicable to all stakeholders under the MCA framework.
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