MCA has granted relaxation from additional fees and an extension of time for the filing of financial statements and annual returns under the Companies Act, 2013. The relaxation follows the recent deployment of revised e-Forms i.e. MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), and AOC-4 (XBRL), on the MCA-21 Version 3 portal. Recognizing the need for companies to familiarize themselves with the new filing process and acknowledging numerous requests from stakeholders, the MCA has allowed companies to complete their annual filings for the financial year 2024–25 without paying any additional fees up to 31st December 2025. However, it is clarified that it does not extend the statutory due date for conducting Annual General Meetings (AGMs) under the Companies Act.