Overview: The Ministry of Corporate Affairs (MCA), through General Circular No. 05/2026, has extended the deadlines for specified annual ROC filings for Financial Year 2025-26. Companies can file the listed financial statement forms by 31st December, 2026, and annual returns by 31st January, 2027, without additional fees. The relief does not extend statutory deadlines for holding Annual General Meetings (AGMs).
The Ministry of Corporate Affairs (MCA) has extended the annual filing deadlines for Financial Year 2025-26, giving companies more time to submit specified financial statements and annual returns under the Companies Act, 2013. The due date for applicable AOC-4 forms has now been extended to 31 December 2026, while Forms MGT-7 and MGT-7A can now be submitted until 31 January 2027 without any late fee or penalty.
MCA has given this relief as stakeholders requested for more time to complete annual statutory filings. Companies can use the extension to finalise their documents and complete the relevant MCA filings. However, the relief does not extend the statutory deadline for holding an Annual General Meeting (AGM), so companies must review that obligation separately.
Revised MCA Filing Deadlines for FY 2025–26
General Circular No. 05/2026 provides the following revised deadlines:
| No. | Filing requirement | Applicable forms | Extended deadline |
|---|---|---|---|
| 1 | Financial statements | AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) | 31st Dec 2026 |
| 2 | Annual returns | MGT-7 and MGT-7A | 31st Jan 2027 |
The listed forms can be filed by their respective extended deadlines without payment of additional fees. This relief concerns additional fees; it does not mean that all normal filing fees are waived.
Which Companies and Forms Are Covered?
The circular applies to the specified financial statement and annual return forms for FY 2025–26.
- AOC-4 forms: Companies must use the applicable form to file financial statements. The circular covers AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS).
- MGT-7 and MGT-7A: These forms are used for annual returns, with MGT-7A applicable to eligible One Person Companies (OPCs) and small companies.
The extension is limited to the forms specified in the circular. It should not be treated as a general extension for every MCA filing or every statutory obligation.
AGM Deadlines Remain Unchanged
The MCA circular expressly states that it does not extend the statutory deadlines for holding AGMs. Companies must continue to comply with the applicable requirements under Section 96 of the Companies Act, 2013.
For companies following a 31 March financial year-end, the ordinary AGM deadline is generally 30 September, subject to applicable exceptions. The extension for filing financial statements and annual returns does not regularise a delayed AGM. Companies that miss the statutory AGM deadline may face penalties under the applicable provisions of the Companies Act, 2013.
Companies should also keep in view the usual filing timelines under Sections 137 and 92: financial statements are generally filed within 30 days of the AGM, while annual returns are generally filed within 60 days of the AGM. The circular provides specific relief for the FY 2025–26 forms it lists.
What Happens If a Company Misses the Extended Deadline?
The additional-fee relief applies only when the specified forms are filed within the extended period. Under the circular, filings made after the extension period will attract all applicable fees, including additional fees under the Companies (Registration Offices and Fees) Rules, 2014.
The circular further clarifies that the applicable additional fees will be calculated from the date on which the filing was originally due under the Companies Act, 2013. Companies should therefore avoid treating the extended dates as a fresh starting point for calculating additional fees.
Steps for Compliance Teams
Companies can use the extended period to complete their annual filings accurately and avoid a last-minute rush. Compliance teams should:
- Finalise the financial statements, auditor’s report and Board’s Report, as applicable.
- Verify the company’s shareholding, member, director and key managerial personnel details for the annual return.
- Check that the correct e-form has been selected and that the required attachments are complete.
- Confirm that the digital signature certificates and relevant MCA portal access are working.
- Submit the forms well before the extended deadlines and retain the Service Request Number (SRN) and filing records.
- Review AGM compliance separately, as the circular does not extend the AGM timeline.
Setindiabiz Support
Setindiabiz professionals support companies with annual ROC filing requirements, including the preparation and filing of applicable financial statement forms and annual returns with the MCA. From checking statutory requirements and supporting documents to coordinating submissions, Setindiabiz takes care of the filing process so that you can focus on running the business.
Companies can explore SetIndiaBiz’s annual return and ROC filing support to understand the relevant services. Businesses should also review AGM compliance separately, as meeting deadlines remain governed by the applicable provisions of the Companies Act, 2013.
FAQs
The specified AOC-4 forms for FY 2025-26 can be filed up to 31st December, 2026, without additional fees, as provided in MCA General Circular No. 05/2026.
The extended deadline for filing MGT-7 and MGT-7A annual returns for FY 2025-26 is 31st January, 2027, without an additional fees.
No. The circular expressly states that it does not extend the statutory timeline for holding AGMs. Companies must comply with their applicable AGM requirements separately.
A filing made after the extended period attracts all applicable fees, including additional fees under the Companies (Registration Offices and Fees) Rules, 2014. The circular states that these fees are calculated from the original statutory due date.
No. The circular specifically covers the listed AOC-4 financial statement forms and the MGT-7 and MGT-7A annual return forms for FY 2025-26. It should not be read as extending the deadlines for all MCA filings.
MCA General Circular No. 05/2026 gives companies additional time to complete specified annual ROC filings for FY 2025-26. Companies should use the revised dates to prepare and submit the relevant forms, while remembering that the relief from additional fees is limited to filings made within the extended period. AGM deadlines and other statutory obligations remain unchanged.
