In short
- AOC-4 (all versions, including CFS and XBRL) for FY 2025-26: 31 December 2026.
- MGT-7 / MGT-7A for FY 2025-26: 31 January 2027.
- No additional fee if you file within these dates.
- The AGM date is not extended.
What did MCA announce?
On 24 October 2026, the Ministry of Corporate Affairs issued General Circular No. 05/2026. It lets companies file their FY 2025-26 financial statements and annual returns later than the normal dates, without paying additional fees.
New due dates at a glance
| Form | What it is | Normal due date | Extended to |
|---|---|---|---|
| AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) | Financial statements | Within 30 days of AGM | 31 December 2026 |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of AGM | 31 January 2027 |
What is not extended?
- AGM: the circular clearly says it does not extend the time to hold the AGM. A company that missed its AGM date is still liable under the Companies Act.
- ADT-1 (auditor appointment, within 15 days of AGM) and LLP forms are not covered. LLP Form 8 is still due on 30 October 2026.
What if you miss the extended date?
Filing after 31 December 2026 (AOC-4) or 31 January 2027 (MGT-7) brings back the normal additional fee of ₹100 per day. That fee is counted from the original due date, not from the extended date — so a late filer loses the whole benefit.
What should companies do now?
- Finish the audit and sign the financial statements.
- Hold the AGM within time (normally by 30 September, unless the ROC gave an extension).
- File ADT-1 within 15 days of the AGM.
- File AOC-4 before 31 December 2026 and MGT-7 / MGT-7A before 31 January 2027.
Extension mili hai, chhutti nahi — file early and sleep well.
Need help with ROC filing? We handle audit coordination, AOC-4, MGT-7 and ADT-1 for companies in Vapi, Daman and Silvassa. Send your query →
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