The Ministry of Corporate Affairs (MCA) has granted relaxation from additional fees for filing financial statements in AOC-4 and related forms up to 31 December 2026 and annual returns in MGT-7/MGT-7A up to 31 January 2027. The relief applies to FY 2025-26 under General Circular No. 05/2026 dated 24 October 2026, without extending the statutory deadlines for holding Annual General Meetings (AGMs).
The Ministry of Corporate Affairs (MCA) has issued General Circular No. 05/2026 dated 24 October 2026, granting relaxation from additional fees and extending the filing timelines for financial statements and annual returns under the Companies Act, 2013, for Financial Year 2025-26.
The relaxation has been announced following representations received from various stakeholders requesting additional time to complete annual statutory filings.
Extension for Filing Financial Statements
Companies can file the following e-forms up to 31 December 2026 without payment of additional fees:
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AOC-4
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AOC-4 (CFS)
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AOC-4 (XBRL)
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AOC-4 NBFC (Ind AS)
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AOC-4 CFS NBFC (Ind AS)
Extension for Filing Annual Returns
MCA has also permitted companies to file Form MGT-7 and Form MGT-7A up to 31 January 2027, without payment of additional fees.
No Extension for Holding AGMs
The Ministry has specifically clarified that the circular does not extend the statutory timelines for holding Annual General Meetings (AGMs). Companies failing to comply with the prescribed AGM requirements will remain liable under the relevant provisions of the Companies Act, 2013.
Further, filings made after the extended relaxation periods will attract applicable fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original statutory due dates.
The circular provides significant compliance relief to companies and professionals handling annual ROC filings for FY 2025-26.
Circular Reference: General Circular No. 05/2026
Circular Date: 24 October 2026
Issued By: Ministry of Corporate Affairs, Government of India
Source: CA Sansaar