In a major relief to corporate entities, professional practitioners, and trade bodies, the Ministry of Corporate Affairs (MCA) issued General Circular No. 05/2026, extending the due dates for annual statutory filings under the Companies Act, 2013.  

​This decision comes after technical glitches and portal navigation challenges on the MCA21 V3 portal prompted multiple representations from industry stakeholders requesting additional time.  

​📅 Summary of Extended Due Dates

​Under the relaxed timeline, companies can submit financial statements and annual returns without paying additional late filing fees.  

Form TypeDescription / CoverageExtended Due Date

AOC-4 SeriesFinancial Statements (AOC-4, AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC Ind AS, etc.)December 31, 2026

MGT-7 / MGT-7AAnnual Returns (for Companies, Small Companies, and One Person Companies)January 31, 2027

⚠️ Critical Fine Print: What Is NOT Extended?

​While the circular waives additional filing fees for AOC-4 and MGT-7/MGT-7A, corporate entities must keep the following distinctions in mind:  

​No Extension for Annual General Meetings (AGMs):

The circular explicitly clarifies that statutory timelines for conducting the AGM (Section 96) remain unchanged. Companies must complete their AGMs within the statutory period.  

​Exclusion of Other Statutory Forms:

Forms such as e-Form ADT-1 (Auditor Appointment) or e-Form DIR-12 (Changes in Directorship) are not covered by this extension. Late fees for non-covered forms continue to accrue as per normal rules.  

​Additional Fee Calculation Post-Cutoff:

If a company fails to file by the extended deadlines (31st Dec 2026 / 31st Jan 2027), additional fees will be calculated starting from the original due date, not from the extended date.  

​💡 Practical Recommendations for Corporate Practitioners

​Prioritize AGM Documentation: Complete shareholder meetings and obtain approved financial statements on time.

​Pre-fill and Verify V3 Drafts: Complete form validations on the MCA21 portal ahead of time to prevent last-minute portal slowdowns.

​Track Separate Forms: Ensure ancillary forms like ADT-1 are filed independently within their standard statutory windows.