The Ministry of Corporate Affairs has given companies in India a big relief. So, if you have missed your annual return or financial statement filling deadlines, this is good news for you. Now, you have time till 31st December 2025 to file form AOC-4 and Form MGT-7.
This update was informed through MCA Circular No. 06/2025, dated 17th October 2025.
What does the latest MCA Circular for extension of filing Form AOC-4 & MGT-7 actually mean?
Every Private Limited Company in India has to:
- File Form AOC-4: to submit its financial statements.
- File Form MGT-7: to do annual return filing after the AGM.
So, if you delay this filing, the MCA charges you heavy additional fees. For example, 100 Rs. per day.
However, thanks to this circular, the MCA has waived these late fees up to 31st December 2025.
That means you can file these forms late (for FY 2024-25) but without penalty but you need to do so before 31st December 2025.
Important: It is not an AGM Extension
Many people misunderstand this point. The AGM deadline (Annual General Meeting) is not extended through this notice.
So, you will still need to:
- Hold your AGM within the regular time limit.
- Then file your AOC-4 and MGT-7 using this extended window.
Hence, if AGM is delayed, your company is still non-compliant and then you have to face consequences even if the forms mentioned above are delayed.
What Entrepreneurs Should Do?
If you run a Private Limited Company or LLP, you should do the following things as per the following criteria:
Private Limited Companies
- File both forms (AOC-4 and MGT-7) before 31 Dec 2025.
- Take advantage of the “no extra fee” period.
- Make sure your AGM happens on time.
LLPs (Limited Liability Partnerships)
- LLPs file Form 11 and Form 8, not AOC-4/MGT-7.
- This circular doesn’t directly apply to LLPs, but it’s a signal that MCA is simplifying compliance.
- Don’t Wait Till the Last Week as the MCA portal slows down near deadlines. You can also finish filings early to avoid technical glitches.
Why MCA Circular for extension of filing Form AOC-4 and MGT-7 provided relief?
The government understands that businesses are adjusting to:
- New e-filing systems (MCA-21 V3).
- Updated formats and digital validations.
Hence, to make transition smooth, the MCA announced this relief of no penalty till 31 December 2025.
Conclusion
In conclusion, you have extended the deadline to file form AOC-4 and Form MGT-7(Annual Return) till 31st December 2025. If you miss this deadline which you shouldn’t, you will have to face strong penalties.
| Requirement | Normal Due Date | New Relief by MCA | Extra Fees Waived Till |
| Form AOC-4 (Financials) | Within 30 days of AGM | Filing allowed | 31 Dec 2025 |
| Form MGT-7 (Annual Return) | Within 60 days of AGM | Filing allowed | 31 Dec 2025 |
FAQs
Q1. Can I delay my AGM because of this circular?
No. Only the filing deadlines have been relaxed, not the AGM deadlines.
Q2. What happens if I file after 31 December 2025?
You will have to pay the regular and additional fees calculated from the original due date.
Q3. Does this apply to LLPs?
No. LLPs follow a different filing structure using Form 11 and Form 8, so this circular does not apply to them.
Q4. Why did MCA give this extension?
The extension is meant to give companies more time to adapt to the new e-forms and the updated MCA-21 Version 3 portal.
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