Wednesday, December 31, 2025

MCA Revises Due Dates for 7 Critical E-Forms: AOC-4, MGT-7, and MGT-7A (FY 2024–25)

 The Ministry of Corporate Affairs (MCA) has announced an extension for filing seven essential annual e-forms for the Financial Year 2024–25. This decision includes a waiver of additional fees, easing the compliance burden for companies navigating the transition to the MCA-21 Version 3 portal.

Key Updates from General Circular No. 08/2025

Following the deployment of updated electronic forms, the Ministry issued General Circular No. 08/2025 on January 31, 2026. The relaxation is primarily intended to provide stakeholders with sufficient time to familiarize themselves with the new versions of the forms recently launched on the V3 portal such as MGT7, MGT-7A, АОС-4, АОC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL).

List of Impacted E-Forms

The extension and fee waiver apply to the following critical filings under the Companies Act, 2013:

  • MGT-7 & MGT-7A: Annual Returns for large companies and Small/OPCs
  • AOC-4: Financial Statements
  • AOC-4 CFS: Consolidated Financial Statements
  • AOC-4 NBFC (Ind AS): Financial Statements for NBFCs following Indian Accounting Standards
  • AOC-4 CFS NBFC (Ind AS): Consolidated Financial Statements for NBFCs
  • AOC-4 (XBRL): Financial Statements in Extensible Business Reporting Language

Download MCA Circular No 08/2025


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