AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027, without additional fees
TaxByKK · Compliance News · taxbykk.com24 Oct 2026
In short
The 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 returns in MGT-7 and MGT-7A up to 31 January 2027. The circular does not extend the time for holding the AGM.
- Authority
- Ministry of Corporate Affairs
- Circular
- General Circular No. 05/2026, File No. Policy-17/111/2022-CL-V-MCA, dated 24 October 2026
- Type
- Circular
- Due date
- AOC-4 (all variants) by 31 December 2026; MGT-7 / MGT-7A by 31 January 2027
- Law
- Companies Act, 2013; Companies (Registration Offices and Fees) Rules, 2014
- Not extended
- The statutory time for holding the AGM
Due date: AOC-4 (all variants) by 31 December 2026; MGT-7 / MGT-7A by 31 January 2027
What changed
| Item | Before | Now |
|---|---|---|
| Financial statements: AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), FY 2025-26 | Within 30 days of the AGM | Up to 31 December 2026 without additional fees |
| Annual return: MGT-7 and MGT-7A, FY 2025-26 | Within 60 days of the AGM | Up to 31 January 2027 without additional fees |
| Time for holding the AGM | Section 96 of the Companies Act | No change |
Filings made after these dates attract all fees, including additional fees, counted from the date the filing was originally due under the Act. MCA said on 26 October that the portal changes for the fee waiver were being built and expected by 29 October 2026, so companies whose due dates fell in that window were asked to plan their filings accordingly.
Who it applies to
- Every company filing financial statements and annual returns for FY 2025-26, including one-person and small companies (MGT-7A)
- NBFCs filing AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS)
- Company secretaries, CAs and directors who certify or sign these forms
What to do
- File AOC-4 (or the variant that applies) for FY 2025-26 on or before 31 December 2026.
- File MGT-7 or MGT-7A for FY 2025-26 on or before 31 January 2027.
- If the AGM was not held in time, the delay is not covered by this circular: consider the consequences under the Act separately.
- Plan around the portal: MCA asked companies whose due dates fell before 29 October 2026 to wait for the fee-waiver changes before filing.
Reference
Ministry of Corporate Affairs, General Circular No. 05/2026, File No. Policy-17/111/2022-CL-V-MCA, 24 October 2026, Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013; MCA portal update of 26 October 2026 on the additional fee waiver changes.
Read the official PDF: MCA circular Read the official PDF: MCA portal updateWritten by TaxByKK from the official notification. Check the official text before you act on it.
Frequently asked questions
What is the last date to file AOC-4 for FY 2025-26 without additional fees?
31 December 2026, for AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS).
What is the last date to file MGT-7 and MGT-7A for FY 2025-26?
31 January 2027, without additional fees.
Does the circular extend the AGM date?
No. MCA has clarified that it does not extend the time for holding AGMs, and companies that missed the AGM timeline remain liable under the Act.
What if the forms are filed after these dates?
All fees, including additional fees, apply from the date the filing was originally due under the Act.
Which circular gives this relief?
MCA General Circular No. 05/2026 dated 24 October 2026.