Introduction
The Ministry of Corporate Affairs (MCA) plays a crucial role in regulating corporate compliance in India. From time to time, MCA issues general circulars to ease genuine compliance difficulties faced by companies. One such important clarification has been issued through General Circular No. 06/2025 dated 17 October 2025, which relates to relaxation of additional fees for filing annual returns and financial statements under the Companies Act, 2013.
However, alongside this official circular, a fake and misleading message has also been circulating on social media, creating confusion among professionals and stakeholders. This blog explains the official MCA circular in detail and also clarifies the truth behind the fake circular.
Background of MCA General Circular No. 06/2025
With the launch of MCA-21 Version 3 (V3) portal, several annual filing e-forms were newly deployed, including:
- MGT-7 / MGT-7A (Annual Return)
- AOC-4
- AOC-4 XBRL
- AOC-4 CFS
- AOC-4 NBFC (Ind AS)
- AOC-4 CFS NBFC (Ind AS)
Since these forms were recently introduced, companies and professionals faced practical challenges in understanding the revised filing process. MCA received multiple representations seeking time to adapt to the new system.
Taking this into consideration, MCA issued General Circular No. 06/2025 to provide limited procedural relief .
Key Relief Provided by the Circular
1. Waiver of Additional Fees (Limited Relief)
MCA has allowed companies to complete their annual filings for FY 2024-25 up to 31 December 2025 without payment of additional fees.
✔️ This relief applies only to additional fees
✔️ Normal statutory filing fees remain payable
✔️ The benefit is available only during the validity of the circular
This step was taken purely as a transitionary relief due to the introduction of new e-forms on the MCA V3 portal.
2. No Extension for AGM or Statutory Due Dates
A very important clarification provided in the circular is that:
This circular does NOT extend the statutory time limits for holding Annual General Meetings (AGMs).
Companies that fail to comply with AGM timelines under the Companies Act, 2013 will still be liable for legal consequences.
📌 Meaning:
- Filing relief ≠ AGM date extension
- Non-compliance with AGM provisions may attract penalties and action under the Act
3. Late Filings Beyond Due Date Will Attract Full Fees
The circular further clarifies that:
- Any filing made after the actual statutory due date, once the relaxation period ends, will attract normal fees and additional fees as per:
- Companies (Registration Offices and Fees) Rules, 2014
Hence, the relief is temporary and conditional, not permanent.
4. Applicability of the Circular
The circular applies to:
- Companies required to file annual returns and financial statements for FY 2024-25
- Filings made using the newly deployed MCA-21 V3 e-forms
The circular has been issued with the approval of the Competent Authority and is officially signed by the Deputy Director (Policy), MCA .
⚠️ Important Fake Circular Alert – Read Carefully
Recently, a fake circular started circulating on WhatsApp and social media platforms claiming:
❌ Blanket extension of due dates
❌ General waiver of additional fees
❌ Broad relaxation under the Companies Act, 2013
Official MCA Clarification
The Ministry of Corporate Affairs has clearly stated that:
No such circular has been issued by MCA beyond General Circular No. 06/2025.
Any message or document suggesting further relaxation or extension is fake and misleading.
📢 Stakeholders are strongly advised to:
- Verify every update directly from the official MCA website
- Avoid relying on forwarded PDFs or unofficial messages
- Consult professionals before taking compliance decisions
Conclusion
MCA General Circular No. 06/2025 provides limited and procedural relief to ease the transition to the MCA-21 V3 system. However, it does not override statutory compliance requirements under the Companies Act, 2013.
At the same time, the circulation of fake notifications highlights the importance of verifying regulatory updates from authentic sources only. In corporate compliance, misinformation can lead to penalties, notices, and avoidable litigation.
Stay compliant. Stay informed. Trust only official MCA communications.
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By CA Devesh Thakur