New Delhi | December 30, 2025
In a major relief for companies across India, the Ministry of Corporate Affairs (MCA) has officially extended the deadline for filing ROC annual returns and financial statements for FY 2024–25 without any additional fees.
The extension has been announced through General Circular No. 08/2025, dated 30 December 2025, issued by the Ministry of Corporate Affairs, Government of India.
📌 What Has Been Extended?
As per the MCA circular, companies are now allowed to complete their pending annual ROC filings up to 31 January 2026 without payment of additional (late) fees.
This extension is granted in continuation of General Circular No. 06/2025 dated 17 October 2025, after representations received from various stakeholders.
📄 ROC Forms Covered Under the Extension
The following e-forms related to FY 2024–25 are covered:
- MGT-7 / MGT-7A – Annual Return
- AOC-4 – Financial Statements
- AOC-4 CFS – Consolidated Financial Statements
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
- AOC-4 XBRL
➡️ These forms can now be filed without additional fees till 31 January 2026.
⚠️ Important Clarifications
- ✅ This is a fee relaxation + time extension
- ❌ AGM due dates are NOT extended
- 📅 Applicable only for FY 2024–25
- ⏳ Filing after 31 January 2026 will attract normal additional fees
📢 Why This Extension Matters
This extension provides significant compliance relief to companies that were facing difficulties due to:
- Heavy year-end compliance load
- Technical and operational challenges
- Delays in finalisation of accounts
Professionals and companies now get extra time of one full month to complete ROC filings smoothly without financial penalties.
🟢 Official Status
- ✔ Issued by MCA
- ✔ Digitally signed
- ✔ Legally valid and enforceable
- ✔ Applicable across India
❓ Frequently Asked Questions (FAQs)
1. What is the new ROC filing deadline for FY 2024–25?
The new deadline is 31 January 2026 for filing covered ROC forms without additional fees.
2. Which MCA circular announced this extension?
The extension has been announced via General Circular No. 08/2025, dated 30 December 2025.
3. Which ROC forms are covered under this extension?
Forms such as MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 XBRL are covered.
4. Is the AGM due date also extended?
❌ No. The AGM timeline remains unchanged. Only ROC filing deadlines have been relaxed.
5. Will additional fees be charged if I file before 31 January 2026?
✅ No additional fees will be charged if you file the covered forms on or before 31 January 2026.
6. What happens if filings are done after 31 January 2026?
Normal additional fees and penalties as per the Companies Act, 2013 will apply.
7. Is this extension applicable to all companies?
Yes, the extension applies to eligible companies required to file annual returns and financial statements for FY 2024–25.
8. Does this extension apply to LLP filings?
❌ No. LLP filings are not covered under this circular unless separately notified by MCA.
9. Is this extension officially confirmed?
✅ Yes. The circular is officially issued, digitally signed, and published by MCA.
10. Should companies still file as early as possible?
Yes. Companies are advised not to wait till the last date to avoid technical issues on the MCA portal.
📌 Final Takeaway
The MCA’s latest move offers much-needed compliance relief to companies. However, businesses should utilise this extended window responsibly and ensure timely and accurate filings well before 31 January 2026.
