The Ministry of Corporate Affairs (MCA) has extended the filing timelines for AOC-4 and related financial statement forms to December 31, 2026, and MGT-7/MGT-7A annual returns to January 31, 2027, without additional fees. The relaxation, announced through General Circular No. 05/2026 dated October 24, 2026, applies to FY 2025-26, while statutory deadlines for holding Annual General Meetings remain unchanged.
The Ministry of Corporate Affairs (MCA) has announced a major relief for companies and corporate professionals by extending the timelines for filing annual financial statements and returns for Financial Year 2025-26 without payment of additional fees.
Through General Circular No. 05/2026 dated October 24, 2026, MCA has permitted companies to file their financial statements in Form AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) up to December 31, 2026, without additional fees.
Similarly, companies can file their annual returns in Forms MGT-7 and MGT-7A up to January 31, 2027, without additional fees.
The decision follows representations from stakeholders seeking additional time to complete annual statutory filings under the Companies Act, 2013. Professionals had highlighted technical difficulties on the MCA21 V3 portal, including filing errors, system delays and challenges with revised annual compliance forms.
Importantly, MCA has clarified that the relaxation does not extend the statutory deadline for holding Annual General Meetings (AGMs). Companies failing to comply with AGM requirements will remain liable under the applicable provisions of the Companies Act, 2013.
The Ministry has further clarified that filings made after the extended periods will attract applicable normal and additional fees under the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original statutory due dates.
The extension provides significant relief to companies, Chartered Accountants, Company Secretaries and other professionals involved in annual ROC compliance.
Circular: MCA General Circular No. 05/2026, dated October 24, 2026.
Source: CA Sansaar