MCA Extends AOC-4 and MGT-7 Due Dates for FY 2025-26: New Deadlines and Filing Rules

New Delhi, 26 October 2026: The Ministry of Corporate Affairs (MCA) has given companies additional time to file their annual financial statements and annual returns for the financial year 2025-26 without incurring additional filing fees.

MCA Filing Due Date Extension 2026: What Has Changed?

Companies registered under the Companies Act, 2013 are required to submit annual statutory information to the Registrar of Companies (ROC).

These filings generally include financial statements and annual returns.

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The financial statements provide information about a company’s financial performance and position, while annual returns contain details relating to the company’s share capital, shareholders, directors and other prescribed corporate particulars.

For FY 2025-26, businesses and compliance professionals faced difficulties in completing submissions through the upgraded MCA21 portal.

The ministry subsequently issued the circular granting additional time for the specified forms.

The relief is particularly relevant to private limited companies, one-person companies and other entities required to submit annual returns under the Companies Act.

Revised MCA Annual Filing Due Dates for FY 2025-26

Source: MCA General Circular No. 05/2026, dated 24 October 2026.

The relaxation applies to the financial year ending 31 March 2026. It should not be interpreted as a blanket extension covering every filing under the Companies Act.

AOC-4 Filing Deadline Extended to 31 December 2026

Form AOC-4 is used for filing financial statements with the Registrar of Companies.

Depending on the nature and reporting requirements of the company, financial statements may include the balance sheet, statement of profit and loss, cash flow statement where applicable, notes, audit report and prescribed accompanying documents.

Companies that qualify for specialised reporting formats must use the appropriate variant.

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The MCA has allowed the listed AOC-4 forms to be submitted up to 31 December 2026 without additional fees.

This provides practical relief to companies that need more time for documentation, digital signatures and form validation.

What Does the Extension Mean?

A company that has completed its financial statements but was unable to submit its prescribed e-form within the usual filing period may use the relaxation, subject to the circular’s conditions.

It should nevertheless complete filing as soon as practicable.

Waiting until the final date may create unnecessary risk if the portal experiences heavy traffic or technical errors.

MGT-7 and MGT-7A Due Date Extended to 31 January 2027

The circular also provides more time for annual return filings.

Form MGT-7 is the prescribed annual return form for companies to which it applies.

Form MGT-7A is a simplified annual return intended for one-person companies and eligible small companies.

The new filing date under the relaxation is 31 January 2027 for both forms.

This is particularly useful for smaller companies handling compliance with limited administrative resources.

However, eligibility to use MGT-7A must be determined under the applicable legal definitions and filing requirements.

Is MGT-7A Applicable to OPCs?

Yes, MGT-7A is the simplified annual return form for eligible one-person companies and small companies.

An OPC must still comply with the specific statutory provisions applicable to its financial statements, annual return, audit and related corporate obligations.

The filing concession does not eliminate any underlying requirement to maintain accurate company records.

Does MCA’s Extension Apply to Annual General Meetings?

No. This is one of the most important clarifications in the circular.

MCA expressly states that the relaxation must not be treated as extending the statutory time for holding AGMs.

Under Section 96 of the Companies Act, 2013, companies required to hold AGMs generally must do so within the prescribed period.

For companies following the normal April-to-March financial year, the standard AGM deadline is ordinarily 30 September, subject to applicable statutory exceptions and authorised extensions.

An OPC is not required to hold an AGM under the same framework as other companies.

However, the absence of an AGM requirement does not remove an OPC’s separate financial-statement and annual-return filing obligations.

Companies that failed to comply with applicable AGM timelines must examine their position separately. The MCA circular does not automatically regularise that default.

Why Did MCA Extend the Filing Deadlines?

The decision follows representations made by businesses, professional associations and other stakeholders.

Reports indicated that users encountered problems while completing filings through MCA21 V3.

The reported difficulties included portal downtime, automatic logouts, problems with digital signature certificates, form validation errors and inconsistent retrieval of previously entered information.

Such technical issues can disrupt compliance work even when a company has prepared the necessary financial records.

The Institute of Company Secretaries of India had also sought relief for companies facing difficulties during the transition to revised electronic forms.

The ministry’s latest circular provides additional time for the specified annual filings without imposing additional fees during the relaxation period.

Are ROC Filing Fees Completely Waived?

No.

There is an important distinction between normal filing fees and additional fees.

Normal filing fees are the prescribed charges associated with submitting statutory forms.

Additional fees can arise when filings are made after their statutory due dates.

The MCA relaxation removes additional fees for the specified filings completed within the extended periods. It does not eliminate ordinary filing charges.

For example, a company submitting an eligible AOC-4 form during the concession period must still pay the applicable normal filing fee.

The exact amount depends on the form and the applicable fee rules.

What Happens if a Company Misses the Extended Date?

The circular explains that filings made after the relaxation period will attract the applicable fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014.

Importantly, additional fees may be calculated from the date on which the filing was originally due under the Companies Act.

Therefore, companies should not assume that additional fees will begin accruing only after 31 December 2026 or 31 January 2027.

This distinction can materially affect the amount payable when an annual form is filed late.

Companies with unusual reporting periods, delayed AGMs or other compliance issues should seek advice on the correct statutory due dates.

What Should Company Directors Do Now?

Directors and compliance teams should review the filing status of their companies instead of treating the extension as permission to postpone all statutory work.

First, check whether the financial statements for FY 2025-26 have been finalised, audited where required and properly approved.

Second, verify the applicable AGM position. If the company is an OPC, review its separate legal requirements.

Third, ensure the appropriate AOC-4 form has been selected and all necessary attachments are available.

Fourth, prepare the annual return, including relevant director, shareholder, share capital and other prescribed information.

Finally, verify digital signature certificates, authorised signatories and MCA portal access before attempting submission.

After filing, retain the acknowledgement, service request number, challan and any confirmation of acceptance.

Important Reminder for One-Person Companies

A one-person company has certain procedural exemptions compared with other company structures.

For example, an OPC does not hold an AGM in the ordinary manner.

Nevertheless, it must comply with its applicable statutory filing duties, including financial statements and annual returns.

The latest MCA relaxation includes MGT-7A, which is relevant to OPCs.

The exact filing requirements and due-date calculations should be checked in light of the OPC-specific provisions of the Companies Act.

Companies incorporated partway through a financial year should also confirm their first financial year, because the general FY 2025-26 extension should not be interpreted as overriding provisions specific to newly incorporated companies.

What Is Not Covered by General Circular No. 05/2026?

The circular specifically names the relevant AOC-4 forms, MGT-7 and MGT-7A.

It does not provide a general extension for every MCA filing, every corporate compliance deadline or every statutory obligation.

In particular, companies should not assume that filings such as ADT-1 or other unrelated forms have automatically received the same relief.

Separate notifications or circulars must be consulted where another compliance requirement is involved.

Frequently Asked Questions

1. What is the revised AOC-4 filing deadline for FY 2025-26?

Specified AOC-4 forms can be filed until 31 December 2026 without additional fees under MCA General Circular No. 05/2026.

2. What is the revised MGT-7 due date?

The annual return in Form MGT-7 can be filed until 31 January 2027 without additional fees.

3. Does the extension apply to MGT-7A?

Yes. Form MGT-7A is expressly included in the circular.

4. Is the AGM deadline extended?

No. MCA has clarified that statutory AGM deadlines remain unchanged.

5. Are all ROC filing fees waived?

No. The relaxation concerns additional fees. Normal filing fees remain applicable.

6. Does the extension apply to FY 2026-27?

No. The circular specifically concerns annual filings for FY 2025-26.

7. Does an OPC have to hold an AGM?

An OPC is exempt from the ordinary AGM requirement, but must satisfy its other applicable statutory obligations.

8. What if a company files after the extended deadline?

Applicable additional fees may be charged from the original statutory due date, along with other fees required by law.

Conclusion

MCA’s decision to allow annual financial statements and returns to be filed without additional fees until the revised dates provides welcome compliance relief.

For FY 2025-26, the key dates are 31 December 2026 for specified AOC-4 forms and 31 January 2027 for MGT-7 and MGT-7A.

However, businesses should remember that the circular does not extend AGM deadlines, waive normal filing charges or condone unrelated non-compliances.

Companies should use the additional time to complete their statutory filings accurately rather than waiting until the final day.

Sources

1. Ministry of Corporate Affairs, General Circular No. 05/2026, 24 October 2026.
2. Business Standard, 24 October 2026, report on MCA filing deadline relaxation.
3. The Economic Times CFO, 26 October 2026, report on company annual filings.
4. MCA official portal: https://www.mca.gov.in/

Disclaimer

This article is for general informational and educational purposes. It has been prepared with AI assistance and a review of publicly available official circular text and news reporting. Filing obligations and deadlines may differ depending on company type, financial year, statutory exemptions and other circumstances. Readers should consult the Ministry of Corporate Affairs, the Companies Act, 2013 and qualified professionals before making compliance decisions. EduTaxTuber accepts no responsibility for losses or penalties arising from reliance on this article to the extent permitted under applicable Indian law, including the Information Technology Act, 2000 where relevant. This disclaimer does not exclude any liability that cannot legally be excluded.

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