Every company registered under the Companies Act, 2013 and every Limited Liability Partnership (LLP) registered under the LLP Act, 2008 must comply with annual filing requirements prescribed by the Ministry of Corporate Affairs (MCA). These filings maintain transparency, ensure accountability to shareholders, and preserve a company’s good standing with the Registrar of Companies (ROC).
For the financial year 2024-25, the MCA has released a significant update via General Circular No. 06/2025, dated 17 October 2025, that offers temporary relief for annual filings at MCA. The circular grants relaxation from additional fees and provides extended time for companies to file their financial statements and annual returns under the Companies Act, 2013.
This article breaks down the MCA annual filing date extension 2025, explains the impact of the new e-Forms, details the standard due-dates, and provides practical guidance and FAQs for corporate compliance teams.
Overview of MCA General Circular No. 06/2025
The Ministry of Corporate Affairs (MCA), through General Circular No. 06/2025 dated 17 October 2025, has addressed the challenges faced by companies after the deployment of revised e-Forms on the MCA-21 Version 3 portal.
The newly introduced forms include:
- MGT-7 and MGT-7A – for Annual Returns.
- AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL) – for Financial Statements.
Since all registered companies at MCA, required time to familiarize themselves with these updated forms and processes, the MCA granted a one-time relaxation for FY 2024-25 filings.
Key Highlights of the Circular
- Extended filing period without additional fees:
Companies (like Private limited, limited, OPC and LLP) can file their annual financial statements and annual returns for FY 2024-25 up to 31 December 2025 without paying any additional fees. - Statutory due-dates not extended:
The relaxation applies only to the additional fees. The statutory due-dates for holding the Annual General Meeting (AGM) remain unchanged. - Legal consequences for missing AGM:
If a company fails to hold its AGM within the prescribed time (usually within six months of the financial year end), it will remain subject to legal action under relevant provisions of the Companies Act. - Fees after 31 December 2025:
Filings made after 31 December 2025 will attract regular fees plus additional fees, calculated from the original due-date as per the Companies (Registration Offices and Fees) Rules, 2014.
This circular reflects the MCA’s intent to support companies transitioning to the new e-Forms while maintaining statutory discipline.
Standard Due-Dates for Annual Filings (FY 2024-25)
The due-dates for filing forms under the Companies Act depend primarily on the AGM date. For a company with a financial year ending 31 March 2025, the AGM must be held by 30 September 2025 (unless an extension is granted by the ROC).
Here’s a comprehensive list of due-dates for FY 2024-25:
| Form | Purpose | Statutory Due Date (Assuming AGM = 30 Sept 2025) |
| ADT-1 | Appointment/Re-appointment of Auditor | Within 15 days from AGM → 14 Oct 2025 |
| AOC-4 / AOC-4 CFS / AOC-4 NBFC (Ind AS) / AOC-4 (XBRL) | Filing of audited financial statements, board’s report, auditor’s report, etc. | Within 30 days from AGM → 29–30 Oct 2025 |
| MGT-7 / MGT-7A | Filing of Annual Return | Within 60 days from AGM → 28–29 Nov 2025 |
| CRA-4 | Cost audit report (if applicable) | Within 30 days from receipt of cost auditor’s report |
| MGT-14 | Filing of resolutions & Board approvals | Within 30 days of passing resolution |
| MSME-1 | Half-yearly return for payments due to Micro/Small Enterprises | For Apr–Sept 2025 → 31 Oct 2025; for Oct–Mar 2025 → 30 Apr 2025 |
| DIR-3 KYC | Annual KYC for Directors | By 30 Sept 2025 |
| DPT-3 | Return of deposits or exempted loans | By 30 June 2025 |
| LLP-11 | Annual Return for LLP | Within 60 days from FY end → 30 May 2025 |
| LLP-8 | Statement of Account & Solvency | Within 30 days from end of six months after FY end → 30 Oct 2025 |
Note: The due-dates above are statutory under the Companies Act and LLP Act. The MCA Date Extension 2025 allows filing of AOC-4 and MGT-7/7A up to 31 December 2025without additional fees, but does not alter AGM or other statutory timelines.
Effect of MCA Date Extension 2025
The General Circular 06/2025 provides relief from additional filing fees, not from statutory obligations. Here’s what it means practically:
a. Before the Circular
If a company missed the 30/60-day deadline for AOC-4 or MGT-7, it had to pay ₹100 per day per form as additional fees until the date of filing.
b. After the Circular
Companies now have until 31 December 2025 to complete their annual filings without paying additional fees. The statutory due-dates remain unchanged for record purposes, but the fee relaxation gives companies breathing room.
c. After 31 December 2025
From 1 January 2026, any delay will again attract additional fees calculated from the original due-date (e.g., 30 Oct or 29 Nov 2025).
Example
A private company held its AGM on 30 September 2025:
- AOC-4 due: 30 October 2025
- MGT-7 due: 29 November 2025
If the company files both forms on 15 December 2025, it will not pay any late fee under the circular. But if filed on 5 January 2026, the ₹100 per day penalty will apply retrospectively from the original due-date.
Why the Relaxation Was Needed
The MCA introduced newly updated e-Forms as part of the MCA-21 Version 3 portal upgrade. These revisions aim to:
- Enhance data accuracy and digital compliance,
- Improve integration with other government systems, and
- Ensure simpler validation and auto-pre-fill functionalities for companies.
However, the transition caused initial confusion among corporates, professionals, and stakeholders due to:
- Technical issues during deployment,
- Learning curve for new forms and structures,
- Delayed system updates on the MCA-V3 portal.
To mitigate compliance pressure, MCA allowed companies a grace period to adapt, culminating in the MCA Date Extension 2025 through this general circular.
In case any enquiry related to annual filings, all those have company registration in India may contact with KcorpTax experts.
Penalties for Non-Compliance
Even with the relaxation, companies must not ignore the underlying compliance. Missing deadlines can have long-term implications:
- Additional Fees:
After the relaxation period, ₹100 per day per form is levied by MCA, for delays in AOC-4, MGT-7, or MGT-7A. - Company Penalties:
Under Section 403 of the Companies Act, a company that fails to file mandatory returns is liable for fines ranging from ₹10,000 to ₹2 lakh. - Director Disqualification:
As per Section 164(2), if filings remain pending for three consecutive years, directors can be disqualified from future appointments. - Status as “Active – Non-Compliant”:
On the MCA portal, a company that fails to submit its annual filings may be marked “Active Non-Compliant”, restricting further filings and transactions. - Reputational & Financial Impact:
Non-compliance affects credit ratings, tender eligibility, and investor confidence, especially for startups and MSMEs seeking funding.
Best Practices for Timely MCA/ROC Filings
Here are proven ROC compliance practices for companies and LLPs:
- Create a Compliance Calendar:
Map all due-dates from AGM backward—board approval, auditor submission, and digital signing stages. - Engage Professionals Early:
Coordinate with Chartered Accountants (CAs) and Company Secretaries (CSs) for statutory filings and verification. - Finalize AGM Date Early:
Schedule AGM before 30 September 2025 and circulate meeting notices in advance. - Prepare Attachments in Advance:
Collect all supporting documents like Board Report, Auditor’s Report, Director’s Report, and Shareholding Details well before filing. - Use Correct e-Forms:
Ensure you are filing with the new MCA-21 V3 forms (AOC-4 NBFC Ind AS, AOC-4 CFS NBFC Ind AS, etc.) and verify form version before upload. - Avoid Last-Minute Rush:
Although additional fees are waived till 31 December 2025, filing well before that ensures portal stability and avoids system downtime issues. - Maintain Digital Records:
Save acknowledgment receipts (SRNs), challans, and filed copies for future reference or audits.
ROC Annual Compliance For a Private Limited Company
Implications for LLPs
While the General Circular 06/2025 specifically addresses companies, LLPs must still comply with their own annual filing deadlines:
- Form LLP-11 (Annual Return): By 30 May 2025
- Form LLP-8 (Statement of Account & Solvency): By 30 October 2025
No circular as of now extends LLP filing dates, so LLPs should adhere strictly to these timelines.
Key Take away son dates & fee for annual filings
- The MCA Date Extension 2025 provides relief from additional filing fees up to 31 December 2025 for specified forms (AOC-4, MGT-7, etc.).
- The AGM deadline remains unchanged — companies must still conduct AGMs by 30 September 2025 (unless an extension is obtained).
- Statutory compliance and record accuracy remain paramount even during the relaxation window.
- Filings beyond 31 December 2025 will attract penalties retrospectively from the original due date.
This measure balances flexibility for corporates adapting to the new MCA-V3 portal with continued accountability to maintain regulatory discipline.
Conclusion on dates of annual filing at MCA
The MCA annual filing date extension 2025 under General Circular No. 06/2025 offers timely relief for thousands of companies adjusting to the revised e-Forms on the MCA portal. It ensures that businesses can focus on accurate compliance rather than penalties during the transition phase.
However, compliance officers and directors must remember that the statutory due-dates for AGMs and filings remain unchanged. Treat this as a temporary cushion, not a permanent extension.
To stay compliant, companies should finalize their AGMs, complete audits, prepare financial statements, and file AOC-4 and MGT-7/7A well before 31 December 2025. Maintaining discipline now avoids future penalties and demonstrates sound corporate governance.
Frequently Asked Questions (FAQs)
1. What is the new due date for filing Form AOC-4 and MGT-7 for FY 2024-25?
Under the MCA General Circular 06/2025, companies can file these forms till 31 December 2025 without additional fees, even if their normal deadlines (30 Oct and 29 Nov 2025) have passed.
2. Does the extension mean I can delay my AGM?
No. The circular clearly mentions that it does not extend the statutory AGM deadline. The AGM must be conducted within six months of the financial year end (by 30 Sept 2025).
3. Are LLPs covered under this circular?
No. The circular applies only to companies under the Companies Act, 2013. LLPs have their own deadlines under the LLP Act, 2008.
4. What happens if I file after 31 December 2025?
If a company files after the grace period, additional fees and penalties will apply from the original due date as per the Companies (Registration Offices and Fees) Rules, 2014.
5. Do I still have to pay the normal filing fee?
Yes. The fee waiver applies only to additional fees. The normal statutory filing fee remains payable.
6. What if my company hasn’t operated or earned revenue in FY 2024-25?
Even dormant or inactive companies must file AOC-4 and MGT-7/7A to remain compliant. There is no exemption for zero-turnover entities.
7. Where can I find official MCA circulars and updates?
All MCA General Circulars, including Circular 06/2025, are available on the official www.mca.gov.in website under the “Notifications & Circulars” section.
8. Can directors be disqualified for missing annual filings?
Yes. Under Section 164(2), directors can face disqualification if the company fails to file annual returns for three consecutive years.
9. What are the most common mistakes during filing?
Common errors include uploading outdated e-Form versions, missing attachments (like Auditor’s Report), incorrect AGM dates, or unsigned PDF attachments. Always verify all data before submission.
10. What is the purpose of this circular?
The MCA General Circular 06/2025 aims to ease the transition to new e-Forms on the MCA-V3 portal by providing a fee relaxation window till 31 December 2025—encouraging companies to comply without financial strain.
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