Summary of MCA General Circular

October 26, 2025

BMP & Co LLP

Summary of MCA General Circular

The Ministry of Corporate Affairs (MCA) has issued a significant circular (General Circular No. 01/2025 dated June 16, 2025) concerning the transition of the MCA21 portal from Version 2 (V2) to Version 3 (V3) announcing a one-time relaxation of additional fees for filing 13 specific e-forms.


The said e-forms won't be available for filing from June 18, 2025, to July 13, 2025 (both days inclusive).


If the original due date or resubmission date for filing these e-forms without additional fees falls between June 18, 2025, and July 31, 2025 (both days inclusive), stakeholders will be permitted to file these forms without any additional fees up to August 15, 2025.


  1. Affected E-Forms: The relaxation applies to the following 13 e-forms:
  2. AOC-4: For filing financial statements and other documents with the Registrar.
  3. AOC-4 NBFC: For NBFCs filing financial statements.
  4. AOC-4 CFS: Consolidated financial statements.
  5. AOC-4 CFS NBFC: Consolidated financial statements for NBFCs.
  6. AOC-4 XBRL: Financial statements in XBRL format.
  7. MGT-7/MGT-7A: Annual Return.
  8. MGT-15: Report on Annual General Meeting.
  9. GNL-1: Application for extension of AGM.
  10. LEAP-1: Submission of Prospectus with the Registrar.
  11. ADT-1: Appointment of Auditor.
  12. ADT-3: Resignation by Auditor.
  13. CRA-2: Appointment of Cost Auditor.
  14. CRA-4: Cost Audit Report.

Should you have any questions or require further assistance, please feel free to reach out to us.


DISCLAIMER


The content provided in this article is based on research and is for informational and academic purpose only and should not be constituted as legal advice or advertisement/solicitation.


While every effort has been made to ensure accuracy, discrepancies may still occur. Readers are therefore advised to cross-verify the information with the original source.


Sources: https://www.mca.gov.in/bin/dms/getdocument?mds=Fx9ZWLOEro%2B%2B7BGTUp3e%252Fng%253D%253D&type=open