The Ministry of Corporate Affairs (MCA) has issued a key relaxation for corporate compliance filings for the Financial Year 2025-26. Companies across India get temporary relief from additional fees when submitting their statutory financial statements and annual returns.

Statutory Context and Original Filing Timeline

Under Section 137 of the Companies Act, 2013, every company is required to file its audited financial statements with the Registrar of Companies (ROC) in Form AOC-4 within 30 days of holding its Annual General Meeting (AGM). Additionally, under Section 92 of the Companies Act, 2013, companies must file their Annual Return in Form MGT-7 or MGT-7A (for small companies and One Person Companies) within 60 days of the AGM.

For FY 2025-26, the statutory due date for holding the AGM is on or before 30th September 2026. Consequently, the original statutory due dates were:

 * Form AOC-4: 30th October 2026

 * Form MGT-7 / MGT-7A: 29th November 2026

Latest Extension under MCA General Circular No. 05/2026

As per MCA General Circular No. 05/2026 (File No. Policy-17/111/2022-CL-V-MCA) dated 24th October 2026, the MCA has extended the timelines for filing these annual forms without levying additional filing fees:

 * e-Form AOC-4 (including AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC Ind AS, and AOC-4 CFS NBFC Ind AS): Extended up to 31st December 2026.

 * e-Form MGT-7 and MGT-7A: Extended up to 31st January 2027.

Key Compliance Takeaways for Business Owners

 * AGM Deadline Unchanged: This circular grants relaxation purely on additional filing fees. It does not extend the statutory due date for conducting the Annual General Meeting, which remains 30th September 2026.

 * Scope of Relief: Other forms like Form ADT-1 (appointment of auditor) and Form DIR-12 (director changes) are not covered under this extension.

 * Late Fee Implications: Filings completed after the extended deadlines (31st December 2026 for AOC-4 and 31st January 2027 for MGT-7/7A) will attract standard additional fees of ₹100 per day calculated from the original statutory due dates.

For expert guidance on this topic, contact your corporate professional today.