{"id":90644,"date":"2026-10-14T13:45:46","date_gmt":"2026-10-14T08:15:46","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=90644"},"modified":"2026-10-14T13:45:47","modified_gmt":"2026-10-14T08:15:47","slug":"aoc-4-mgt-7-due-date-fy-2025-26","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/aoc-4-mgt-7-due-date-fy-2025-26\/","title":{"rendered":"AOC-4 and MGT-7 Due Dates for FY 2025-26: No Extension Yet"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>As of 14 October 2026, the Ministry of Corporate Affairs has not extended the annual filing deadlines for FY 2025-26.<\/strong> 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 \u2014 and for most companies the first of them is <strong>30 October 2026<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The dates that apply today<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">AOC-4 (financial statements) is due within <strong>30 days<\/strong> of the AGM, and MGT-7 or MGT-7A (annual return) within <strong>60 days<\/strong> of the AGM. The AGM for FY 2025-26 had to be held by 30 September 2026 unless the RoC granted an extension.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>AGM held on<\/th><th>AOC-4 due<\/th><th>MGT-7 \/ MGT-7A due<\/th><\/tr><\/thead><tbody><tr><td>20 August 2026<\/td><td>19 September 2026<\/td><td>19 October 2026<\/td><\/tr><tr><td>15 September 2026<\/td><td>15 October 2026<\/td><td>14 November 2026<\/td><\/tr><tr><td>30 September 2026<\/td><td><strong>30 October 2026<\/strong><\/td><td><strong>29 November 2026<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>AGM not held?<\/strong> The forms are still due \u2014 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.<\/li>\n<li><strong>AGM extended by the RoC?<\/strong> Count 30 and 60 days from the AGM actually held within the extended period.<\/li>\n<li><strong>One Person Companies<\/strong> file AOC-4 within 180 days of the financial year end, which for FY 2025-26 was <strong>27 September 2026<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What a late filing costs<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Each late form attracts an additional fee of <strong>\u20b9100 per day<\/strong> with no upper limit. Separately, the penalty for not filing financial statements or the annual return can reach <strong>\u20b92 lakh for the company<\/strong> and <strong>\u20b950,000 for each officer in default<\/strong>. Our note on <a href=\"https:\/\/www.taxaj.com\/learn\/ccfs-2026-closed-roc-late-filing-cost\/\" target=\"_blank\" rel=\"noopener\">what ROC late filing costs now that CCFS-2026 has closed<\/a> works through the numbers, and if a notice has already arrived, see <a href=\"https:\/\/www.taxaj.com\/learn\/section-454-adjudication-notice-reply-roc\/\" target=\"_blank\" rel=\"noopener\">how to reply to a Section 454 adjudication notice<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Should you wait for an extension?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. A representation is a request, not relief, and MCA has given no indication either way. The practical case for filing now is strong:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The portal slows down at the deadline.<\/strong> V3 load is the very reason ICSI gave for the request, and it gets worse in the final week.<\/li>\n<li><strong>Your audited accounts are probably ready.<\/strong> The audit has had to be signed before the AGM, so the inputs for AOC-4 already exist.<\/li>\n<li><strong>The income tax timeline does not move the MCA one.<\/strong> CBDT&#8217;s relief \u2014 tax audit reports by 21 October and audited returns by 21 November 2026 \u2014 does not change any date under the Companies Act.<\/li>\n<li><strong>Check signatures early.<\/strong> Confirm that the directors&#8217; DSCs are valid and their DIR-3 KYC is current before the forms are due for signing.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If MCA does issue an extension, we will update this page the same day.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Need your annual filings done?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TAXAJ prepares and files <a href=\"https:\/\/www.taxaj.com\/annual-filing-of-company\" target=\"_blank\" rel=\"noopener\">annual ROC filings for companies<\/a> \u2014 AOC-4, MGT-7 and MGT-7A \u2014 with a CS and CA certifying in-house. Our <a href=\"https:\/\/www.taxaj.com\/learn\/roc-annual-filing-private-limited-company\/\" target=\"_blank\" rel=\"noopener\">complete guide to ROC annual filing<\/a> covers the full list of forms, and the latest MCA changes are on our <a href=\"https:\/\/www.taxaj.com\/mca-news-and-updates\" target=\"_blank\" rel=\"noopener\">MCA news and updates<\/a> page.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/bookings.taxaj.com\/\" target=\"_blank\" rel=\"noopener\">Talk to our ROC team<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Due dates under sections 137 and 92 of the Companies Act, 2013. ICSI&#8217;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.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>MCA has not extended the FY 2025-26 annual filing deadlines. ICSI has asked for 31 December; until MCA acts, AOC-4 is due 30 October and MGT-7 29 November for a 30 September AGM.<\/p>\n","protected":false},"author":1,"featured_media":90643,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[7,13],"tags":[],"class_list":["post-90644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-secretarial-services","category-news-updates"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90644"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90644\/revisions"}],"predecessor-version":[{"id":90704,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90644\/revisions\/90704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media\/90643"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}