MCA Annual Filing Due Date Extension for FY 2025–26
The Ministry of Corporate Affairs (MCA), through General Circular No. 05/2026 dated 24 October 2026, has extended the time for filing financial statements and annual returns for FY 2025–26 without payment of additional fees.
Old Deadline vs New Deadline
|
Applicable e-Forms |
Original deadline* |
New deadline without additional fees |
|
AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) |
30 October 2026 |
31 December 2026 |
|
MGT-7 and MGT-7A |
29 November 2026 |
31 January 2027 |
Original deadlines assume an AGM held on 30 September 2026: AOC-4 within 30 days and MGT-7/MGT-7A within 60 days of the AGM. Original deadlines vary with the applicable AGM date; separate provisions apply to OPCs.
No Extension for Holding AGM
The circular does not extend the statutory time limit for holding the Annual General Meeting (AGM). Companies that have not complied with the applicable AGM timelines remain liable under the relevant provisions of the Companies Act, 2013.
Additional Fees After the Extended Dates
Filings made after the respective extended dates will attract all applicable fees, including additional fees calculated from the original statutory due date, under the Companies (Registration Offices and Fees) Rules, 2014.
Source: MCA General Circular No. 05/2026 dated 24 October 2026.
Disclaimer : This article is for informational purposes only and should not be construed as legal or professional advice. Taxpayers should consult their tax advisor based on the facts of their specific case before taking any action.
