MCA Extends AOC-4 to 31 December 2026 and MGT-7 to 31 January 2027
The Ministry of Corporate Affairs has extended the FY 2025-26 annual filing deadlines without additional fees: financial statements in AOC-4 and its variants can now be filed up to 31 December 2026, and annual returns in MGT-7 and MGT-7A up to 31 January 2027. The relief comes through General Circular No. 05/2026 dated 24 October 2026. It does not extend the time for holding the AGM.
Here is what the circular covers, what it leaves out, and how to use the extra time.
What MCA issued
- Circular: General Circular No. 05/2026, File No. Policy-17/111/2022-CL-V-MCA, dated 24 October 2026, issued after representations from stakeholders seeking more time for the annual forms.
- Financial statements: e-forms AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) for FY 2025-26 may be filed up to 31 December 2026.
- Annual returns: e-forms MGT-7 and MGT-7A for FY 2025-26 may be filed up to 31 January 2027.
- Fees: filings within these dates are allowed without payment of additional fees.
How the dates change
For a company that held its AGM on the last permitted day, 30 September 2026:
| Form | Due under the Act | Extended to | Days left from 25 October 2026 |
|---|---|---|---|
| AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) | 30 October 2026 (30 days after the AGM) | 31 December 2026 | 67 |
| MGT-7 and MGT-7A | 29 November 2026 (60 days after the AGM) | 31 January 2027 | 98 |
If your AGM was held earlier, your statutory due dates were earlier too, but the extended dates are the same for every company.
What it does not change
- The AGM deadline. The circular says it must not be read as extending the statutory time for holding AGMs, and companies that missed the AGM timelines remain liable under the Act.
- Fees after the window. A form filed after 31 December 2026 (AOC-4 variants) or 31 January 2027 (MGT-7 and MGT-7A) pays all fees, including additional fees, counted from the date the form was originally due under the Act, not from the extended date.
- Other forms. Only the seven e-forms listed are covered. Other filings, such as ADT-1 for the auditor’s appointment or MGT-14 for resolutions, keep their own due dates.
- Income tax dates. Nothing in the circular moves any deadline under the Income-tax Act.
What to do now
- Do not treat the window as a holiday. The MCA21 V3 portal slows down in the final days before any deadline, so plan to file AOC-4 well before 31 December and MGT-7 or MGT-7A well before 31 January.
- Check that the AGM was actually held in time. If it was not, the extension does not cure that default; take advice on the AGM position before filing.
- Confirm DSCs and DIR-3 KYC for the signing directors, and the professional’s DSC for certification, before the forms are ready.
- Finish linked forms on their own dates, including ADT-1, so that nothing outside the circular falls into late fees.
Need your annual filings done?
TAXAJ prepares and files annual ROC filings for companies, including AOC-4, MGT-7 and MGT-7A, from offices in Delhi, Bengaluru, Goa and Bihar. Our earlier note on the statutory due dates for FY 2025-26 explains how the dates are counted from the AGM. For every other MCA change, see our MCA news and updates page.
Source: MCA General Circular No. 05/2026 dated 24 October 2026, “Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013”, as announced by the Ministry of Corporate Affairs on its official X account; the circular is to be placed on the MCA website. Last updated 25 October 2026. This is general information, not advice on any particular case, and it will be updated if MCA issues any further clarification.
