Mahavir Shah & Associates Chartered Accountants

MCA Update

1. Now DIN KYC to be done on or before 30th June of immediately following *every third* consecutive financial year.

2. For change in Mobile No, E-mail address or residential address of DIN holder the relevant *DIR-3-KYC Web* to be submitted within *30 days* of change alongwith prescribed fees.

Complete notification can be accessed at:
https://egazette.gov.in/WriteReadData/2025/268970.pdf

MCA Update
Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013, vide circular dated 30.12.2025, MCA extended due date of filing of all types of AOC-4, MGT-7/7A without additional fees upto 31.01.2026.

Due Date for Annual Return in Form GSTR-9 & GSTR-9C for F.Y. 2024-25 approaching on 31st December, 2025.

MCA Revised Small Company definition :

New limits w.e.f. 1st Dec, 2025:
Paid-up capital ≤ ₹10 Cr
Turnover ≤ ₹100 Cr

Initiative to strengthen Volunary Compliance for Foreign Assets