MCA Extends AOC-4 to 31 December 2026 and MGT-7 to 31 January 2027 (FY 2025-26)
CA Meet Dhrangadhariya 
October 25, 2026
CA Meet Dhrangadhariya October 25, 2026
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Last updated: 25 October 2026 · Written and reviewed by CA Meet Dhrangadhariya, CSM & Co LLP
Quick summary
The Ministry of Corporate Affairs (MCA) has issued General Circular No. 05/2026 dated 24 October 2026. It gives companies more time to file their financial statements and annual returns for financial year 2025-26 without paying additional fees. The Ministry says it acted after representations from stakeholders asking for an extension of the annual filing due dates.
| Form | What it is | Last date without additional fees |
|---|---|---|
| AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) | Financial statements | 31 December 2026 |
| MGT-7 and MGT-7A | Annual return | 31 January 2027 |
AGMs are not extended. The circular states that it shall not be construed as conferring any extension of statutory time for holding AGMs, and companies that have not followed the statutory timelines remain liable under the Act. The extra time is for filing the forms, not for holding the meeting.
Filings made within the extended windows carry no additional fees. A filing made after the circular’s dates attracts all fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014, from the date the filing was actually due under the Act, not from 31 December 2026 or 31 January 2027. So the relief is a waiver window, not a resetting of the original due date.
Our team can prepare and file AOC-4 and MGT-7 or MGT-7A, check whether the AGM and board timelines were met, and advise on exposure if they were not. Please reach out to our team and we will be happy to assist.
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.
The circular names AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) for financial statements, and MGT-7 and MGT-7A for annual returns. It applies to financial year 2025-26 only.
No. The circular states that it shall not be construed as conferring any extension of statutory time for holding AGMs, and companies that have not followed the statutory timelines remain liable under the Act.
The circular says such filings attract all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date the filing was actually due under the Act.
The circular gives relief only on additional fees for the filing forms named in it. It does not condone a late AGM, so a company that missed the AGM timeline should take professional advice.
It is framed as a relaxation of additional fees together with extended time for filing. The practical effect is that the named forms can be filed up to the new dates without additional fees.
This article is for general informational purposes only and should not be considered professional advice. Please consult a qualified expert for advice tailored to your specific situation. The author and website owner are not liable for any errors or actions based on this content.
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