The circular provides compliance relief to companies by extending the due date for filing financial statements and annual returns for FY 2024–25 without payment of additional fees. It provides that companies are now permitted to file key statutory e-forms—such as MGT-7, MGT-7A, AOC-4, AOC-4 CFS, AOC-4 (XBRL), and NBFC-specific AOC forms—up to 31 January 2026 with zero additional fees.