We wish to bring to your attention General Circular No. 05/2026 issued by the Ministry of Corporate Affairs (MCA) dated 24th October, 2026, granting an extension of time and relaxation of additional fees for filing of Financial Statements and Annual Returns for the Financial Year 2025–26.
Key Highlights
Sr. No
Particulars
Extended Deadline
1 Financial Statements — e-Forms AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) for FY 2025–26
31st December, 2026
2 Annual Returns — e-Forms MGT-7 and MGT-7A for FY 2025–26
31st January, 2027
All the above filings can be made without payment of additional fees up to the respective extended deadlines.
Important Notes
This extension applies only to the filing of forms it does not extend the statutory time limit for holding the AGM. Companies that have missed the AGM deadline remain liable under the relevant provisions of the Companies Act, 2013.
Any filings made after the extended deadlines mentioned above will attract normal fees plus additional fees from the original due date under the Companies (Registration Offices and Fees) Rules, 2014.
We advise all our clients to take note of the above and endeavour to complete their annual statutory filings at the earliest, well within the extended timelines, to avoid any last-minute complications.