The Ministry of Corporate Affairs (MCA) has extended the duration for filing financial statements and annual returns for FY 2025-26, permitting companies more time to complete their regulatory compliances without paying additional filing fees. The relief has been declared via General Circular No. 05/2026 dated October 24, 2026, after representations from stakeholders seeking more time for annual filings.
Companies under the revised timelines can submit their financial statements in the applicable versions of Form AOC-4 by December 31, 2026, and their annual returns via Forms MGT-7 and MGT-7A by January 31, 2027, without additional fees. However, the MCA has clarified that this exemption does not extend the statutory timeline for holding Annual General Meetings (AGMs).
AOC-4 Form Due Date Extended Until 31st December 2026
Companies that need to submit their financial statements for FY 2025-26 have been given more time to complete the filing process. The MCA has allowed filing of applicable financial statement forms up to December 31, 2026, without additional fees.
The relaxation includes the following forms-
- Form AOC-4 (CFS): Consolidated financial statements e-filing.
- Form AOC-4 (XBRL): E-filing of financial statements in XBRL format.
- Form AOC-4: Financial statements e-filing.
- Form AOC-4 CFS NBFC (Ind AS): Applicable consolidated financial statement filing for NBFCs.
- Form AOC-4 NBFC (Ind AS): Applicable financial statement filing for NBFCs.
The same extension furnishes companies with more time to finalise financial statements, complete audit-related procedures, and submit the required forms on the MCA portal.
Forms MGT-7 & 7A Filing Deadline Extended to January 31, 2027
The MCA has extended the due date for filing annual returns for FY 2025-26. Companies can submit their annual returns in the applicable forms up to January 31, 2027, without additional fees. The relaxation applies to:
- MGT-7A: Annual return for One Person Companies (OPCs) and small companies, where applicable.
- MGT-7: Annual return for companies needed to file this form.
The extended timelines can deliver relief to companies and their compliance teams that require additional time to complete annual return preparation, verify company particulars, and submit statutory disclosures.
Nevertheless, companies should ensure that the information provided in their annual returns is correct and consistent with their statutory records.
No Deadline Extension for Holding AGMs
In the circular, it is specified that the extension is applicable merely to certain annual filing forms. It does not extend the regulatory timelines for holding AGMs under the Companies Act, 2013. Companies are required to follow the applicable AGM provisions independently of the extended filing deadlines.
For FY 2025-26, companies that failed to adhere to the pertinent AGM timelines may remain obligated under the applicable provisions of the Companies Act, 2013. Therefore, businesses must not treat the extension of AOC-4 and MGT-7/MGT-7A due dates as a general extension of all annual compliance liabilities.
What occurs if Companies skip the Extended Deadlines?
The relief is confined to the period mentioned in General Circular No. 05/2026. The MCA has mentioned that filings made after the extended duration will attract applicable fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014.
Therefore, companies should plan their filings well in advance of the revised deadlines, rather than viewing this extension as an opportunity to postpone compliance until the very last day.
Finance teams, company secretaries, chartered accountants, and other professionals engaged in annual filings are required to analyse the status of any pending forms and ensure that all necessary documents and approvals are already in place.
What actions are required from companies?
The measures mentioned below are required to be taken by companies preparing for FY 2025-26 annual filings-
- Evaluate the status of financial statement preparation and audit completion.
- Confirm the applicable AOC-4 form based on the company’s reporting requirements.
- Reconcile financial details and statutory records before filing.
- Check the applicability of MGT-7 or MGT-7A.
- Track the revised filing due dates of December 31, 2026, and January 31, 2027.
- Confirm that AGM-related liabilities are managed separately and within the applicable statutory timelines.
Preparing well in advance can help companies avoid last-minute portal-related issues, incomplete submissions, and additional costs associated with compliance.
Closure: A practical compliance window for companies completing their annual filings for FY 2025-26 has been furnished under the MCA’s General Circular No. 05/2026. With the extension of the due date for financial statement filings to December 31, 2026, and annual returns to January 31, 2027, the Ministry has authorised more time without additional filing fees within the stipulated duration.
Relief is limited to the specified forms and does not extend AGM deadlines. Companies should use this additional time to finalise pending filings while continuing to fulfil their statutory obligations under the Companies Act, 2013.
Read Complete Circular No. 05/2026
