MCA gives more time to file FY 2025-26 financial statements and annual returns
What changed. The Ministry of Corporate Affairs has allowed companies to file their financial statements and annual returns for the financial year 2025-26 without paying additional fees until these dates:
| Form | File without additional fees until |
|---|---|
| AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) | 31 December 2026 |
| MGT-7 and MGT-7A | 31 January 2027 |
Who it affects. Every company filing its financial statements and annual return for FY 2025-26, including small companies and one person companies that file MGT-7A.
If you miss the extended dates. Filings made after these dates attract additional fees under the Companies (Registration Offices and Fees) Rules, 2014, counted from the original due dates, not from the extended dates.
What is not extended. The circular does not extend the time for holding the annual general meeting. A company that did not hold its AGM within the time allowed under the Companies Act, 2013 remains in default for that, even if it files its forms within the extended dates.
What to do. - Finalise and file AOC-4 well before 31 December 2026. Portal traffic usually peaks in the last week, and a late filing pays fees for the whole period from the original due date. - File MGT-7 or MGT-7A by 31 January 2027. - Check that the AGM was held on time. If it was not, take advice on regularising the delay separately. - Keep a copy of the circular with your compliance records.
Official source: MCA General Circular No. 05/2026 dated 24 October 2026
This is general information based on the law as on the date shown, not professional advice. Rules change often; check the current position before acting.