Pratik K Shah

Attention Stakeholders! The Ministry of Corporate Affairs (MCA) has issued General Circular No. 05/2026 dated 24th October, 2026, providing relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns for the Financial Year 2025-26 under the Companies Act, 2013. 🗓️ Filing Deadlines: 🔹 Financial Statements: Form AOC-4, AOC-4 (XBRL), AOC-4 (CFS), AOC-4 CFS NBFC (Ind-AS) and AOC-4 NBFC (Ind-AS) - 31st December 2026 🔹 Annual Returns: Form MGT-7 and Form MGT 7A- 31st January 2027 🔗 For detailed information, please refer to the official circular issued by MCA. #MCA #MinistryOfCorporateAffairs #CompaniesAct2013 #AnnualFiling #AOC4 #MGT7 #MGT7A #FinancialYear2025_26

📢 Important MCA Update for Directors! The Ministry of Corporate Affairs (MCA) has introduced significant changes to the DIR-3 KYC compliance framework with the objective of simplifying regulatory requirements and enhancing ease of compliance for Directors. 🔹 Key Highlights of the Amendment • Directors holding a DIN as on 31st March of a financial year shall now be required to file Form DIR-3 KYC Web once every third consecutive financial year, on or before 30th June. • Any change in a Director’s mobile number, email ID, or residential address must be updated within 30 days through DIR-3 KYC Web along with the prescribed fee under the Companies (Registration Offices and Fees) Rules, 2014. • Form DIR-3-KYC and DIR-3- KYC-Web has been substituted with Form DIR-3 KYC Web. •These amendments shall come into force from 31st March 2026, vide Notification No. G.S.R. 943(E) dated 31st December, 2025. These measures aim to strengthen corporate governance while reducing repetitive compliance burden for directors. 🔹 Illustrative Scenarios Illustration 1: Where a DIN is allotted during the FY 2025-26, Form DIR-3 KYC Web shall be filed once every three consecutive financial years. Accordingly, the first filing shall be due from April 2029 to June 2029, and thereafter every third financial year. Illustration 2: Where a Director already filed DIR-3 KYC Eform /DIR-3 KYC Web for the FY 2025-26 i.e. where DIN allotment date is on or before 31 March 2025, no filing shall be required for FY 2026-27 and FY 2027-28, provided there is no change in KYC particulars. Accordingly, first filing in such case shall be due from April 2028 to June 2028. Illustration 3: Where a DIN is allotted on 1 January 2026 [FY 2025-26] and the Director updates the mobile number, email ID, or residential address in FY 2027-28 by filing DIR-3 KYC Web, the three year compliance cycle shall be reckoned from the FY 2025-26 in which the DIN is allotted. Accordingly, the next DIR-3 KYC Web for KYC compliance shall be due from April 2029 to June 2029. Any updation made in FY 2027-28 will not impact the cycle for KYC compliance.

📢 Clarification regarding Resubmission under SPICe+ Stakeholders are informed that SPICe+ consists of two stages—Part A (Name Reservation) and Part B (Incorporation)—which may be filed jointly or separately. 🔹 If Part A & Part B are filed together and resubmission is marked only for Part A, Part B and its linked forms (INC-9, e-MOA, e-AOA, AGILE PRO S) get delinked. Resubmission of pre-filled Part B shall regenerate the applicable linked forms, which needs to be submitted again. Certain fields (authorised capital, state of registered office and ROC Code) remain non-editable as stamp duty and form fees are already paid. 🔹 If Part B is filed separately and resubmission is required for Part B, applicable linked forms will regenerate upon resubmission. 👉 If resubmission remarks relate only to a linked form(s), only that specific form needs to be edited and resubmitted. Stakeholders are advised to note the above for smooth incorporation. #MCA #MCAUpdate #SPICePlus