AOC-4 and MGT-7 Due Dates for FY 2025-26: No Extension Yet
As of 14 October 2026, the Ministry of Corporate Affairs has not extended the annual filing deadlines for FY 2025-26. The Institute of Company Secretaries of India wrote to the Ministry on 9 October asking for a one-time extension to 31 December 2026 without additional fees, citing load on the MCA21 V3 portal and the expanded disclosures. Until MCA issues a circular, the statutory dates apply — and for most companies the first of them is 30 October 2026.
The dates that apply today
AOC-4 (financial statements) is due within 30 days of the AGM, and MGT-7 or MGT-7A (annual return) within 60 days of the AGM. The AGM for FY 2025-26 had to be held by 30 September 2026 unless the RoC granted an extension.
| AGM held on | AOC-4 due | MGT-7 / MGT-7A due |
|---|---|---|
| 20 August 2026 | 19 September 2026 | 19 October 2026 |
| 15 September 2026 | 15 October 2026 | 14 November 2026 |
| 30 September 2026 | 30 October 2026 | 29 November 2026 |
- AGM not held? The forms are still due — counted from the last date on which the AGM should have been held, so 30 October and 29 November 2026 for a 30 September deadline.
- AGM extended by the RoC? Count 30 and 60 days from the AGM actually held within the extended period.
- One Person Companies file AOC-4 within 180 days of the financial year end, which for FY 2025-26 was 27 September 2026.
What a late filing costs
Each late form attracts an additional fee of ₹100 per day with no upper limit. Separately, the penalty for not filing financial statements or the annual return can reach ₹2 lakh for the company and ₹50,000 for each officer in default. Our note on what ROC late filing costs now that CCFS-2026 has closed works through the numbers, and if a notice has already arrived, see how to reply to a Section 454 adjudication notice.
Should you wait for an extension?
No. A representation is a request, not relief, and MCA has given no indication either way. The practical case for filing now is strong:
- The portal slows down at the deadline. V3 load is the very reason ICSI gave for the request, and it gets worse in the final week.
- Your audited accounts are probably ready. The audit has had to be signed before the AGM, so the inputs for AOC-4 already exist.
- The income tax timeline does not move the MCA one. CBDT’s relief — tax audit reports by 21 October and audited returns by 21 November 2026 — does not change any date under the Companies Act.
- Check signatures early. Confirm that the directors’ DSCs are valid and their DIR-3 KYC is current before the forms are due for signing.
If MCA does issue an extension, we will update this page the same day.
Need your annual filings done?
TAXAJ prepares and files annual ROC filings for companies — AOC-4, MGT-7 and MGT-7A — with a CS and CA certifying in-house. Our complete guide to ROC annual filing covers the full list of forms, and the latest MCA changes are on our MCA news and updates page.
Due dates under sections 137 and 92 of the Companies Act, 2013. ICSI’s representation of 9 October 2026 as reported. Last updated 14 October 2026. This is general information, not advice on any particular case, and it will be updated as soon as MCA issues any circular on FY 2025-26 filings.
