MCA: circulars and updates

The Ministry of Corporate Affairs administers the Companies Act, the LLP Act and the rules made under them.

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• Overseas listing rules widen to convertible debentures and preference shares; new Form LEAP-1MCA · Rules · 3 Nov 2026The Ministry of Corporate Affairs has amended the 2024 rules on listing Indian companies' securities in permissible foreign jurisdictions.
• CRA-4 for FY 2025-26 can be filed without additional fees up to 31 December 2026MCA · Circular · 27 Oct 2026The Ministry of Corporate Affairs has allowed companies to file CRA-4, the cost audit report in XBRL format, for the financial year 2025-26 up to 31 December 2026 without any additional fees.
• AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027, without additional feesMCA · Circular · 24 Oct 2026The Ministry of Corporate Affairs has given companies more time to file their annual statutory forms for FY 2025-26 without additional fees: financial statements in AOC-4 and its variants up to 31 December 2026, and annual…