MCA, vide General Circular No. 08/2025 dated 30 December 2025, has granted an extension of time without levy of additional fees for filing annual financial statements and annual returns for FY 2024–25, allowing companies to file e-Forms MGT-7/MGT-7A, AOC-4, AOC-4 XBRL, AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) up to 31 January 2026, in continuation of General Circular No. 06/2025 dated 17 October 2025; all other conditions of the earlier circular remain unchanged and the circular has been issued with the approval of the competent authority.
Attached copy of the circular.
