Companies annual filings for FY 2024-25 may be completed without additional fees until 31 January 2026.
Companies may file specified annual returns and financial statements for FY 2024-25 - including MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) and AOC-4 (XBRL) - up to 31 January 2026 without payment of additional fees; all other requirements of General Circular No. 06/2025 remain unchanged.

Audit file preservation and submission rules require complete archival, evidentiary integrity, and timely production to the regulator.
Audit firms of Public Interest Entities must maintain complete audit documentation, assemble final audit files ordinarily within 60 days of the auditor's report, retain them ordinarily for at least seven years, and preserve them longer where legal or regulatory proceedings continue. Audit files requisitioned by the regulator must be submitted in complete form within seven days, and any extension request must be supported by documentary details and relevant audit records. Format conversions or post-archival alterations that impair evidentiary value are inconsistent with the standards.

Relaxation of Additional Fees: CRA 4 filing extension avoids extra fees for delayed cost audit XBRL submissions; later filings attract fees.
Filings of CRA-4 for the financial year ended 31.03.2025 made on or before 31.12.2025 will not attract any additional fees due to deployment of the MCA V3 portal; filings after that period will attract all applicable fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were originally due under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.

Annual filings: companies may file FY2024 25 e forms without additional fees until 31 December 2025 deadline.
Companies may file specified annual e forms for FY 2024-25 (MGT 7, MGT 7A, AOC 4 variants and AOC 4 XBRL) without payment of additional fees until 31 December 2025 to accommodate deployment of revised forms. This relief does not extend statutory time for holding AGMs; noncompliance remains liable to legal action. Filings after the circular's currency will attract all fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014, from the original due date.

Extension of KYC filing deadline allows DIR-3-KYC and DIR-3-KYC-WEB to be filed without fee.
The Ministry permits submission of e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without payment of the filing fee for filings made up to 31st October, 2025, extending the compliance period and continuing relief from General Circular No. 04/2025, with approval of the Competent Authority.

Extension of director KYC filing deadline allows submission of DIR-3-KYC forms without fee until mid-October.
The Ministry of Corporate Affairs permits filing of e-form DIR-3-KYC and web-form DIR-3-KYC-WEB without payment of the filing fee up to 15 October 2025, extending the fee-free window in response to stakeholder requests and authorised by the competent authority.

Virtual meetings: companies may hold AGMs and EGMs via video or audiovisual means, subject to statutory timelines.
Companies may hold Annual General Meetings by Video Conference or Other Audio Visual Means until further orders, following the requirements in Paragraphs 3 and 4 of General Circular No. 20/2020; this does not extend statutory time limits under the Companies Act, 2013 and non-compliance attracts liability. Extraordinary General Meetings may be held by Video Conference or Other Audio Visual Means or by postal ballot under the frameworks of previous circulars, with all other procedural requirements remaining applicable.

Independent filing of e Form CSR 2 permitted after MCA21 migration, with a temporary window for submissions on the V3 portal.
An amendment permitting independent filing of e Form CSR 2 and notification of V3 e Forms link CSR 2 to AOC 4 filings; with MCA21 V2 decommissioned, stakeholders holding V2 SRNs for AOC 4/AOC 4(XBRL)/AOC 4 (NBFC) may file CSR 2 separately on the V3 portal within a specified temporary window authorised by the competent authority.

Fee relaxation for specified corporate e form filings permits submissions without additional charges during MCA21 system transition.
Ministry permits filing of specified corporate e-forms without levy of additional fees where the due date or resubmission date falls within the transition window for migration of MCA21 from V2 to V3; the concession is a one-time administrative measure applicable to enumerated annual, financial statement, auditor, cost auditor, AGM-related and prospectus-related e-forms and is subject to the temporal boundaries prescribed by the Ministry.