The Ministry of Corporate Affairs (MCA), on October 24, 2026, has extended the timelines for filing financial statements and annual returns for FY 2025-26 without payment of additional fees.
The financial statements in AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) can now be filed up to December 31, 2026 without additional fees.
Annual returns in MGT-7 and MGT-7A can be filed up to January 31, 2027 without additional fees.
The MCA has clarified that this relaxation does not extend the statutory timeline for holding Annual General Meetings (AGMs). Companies that have not complied with the applicable AGM timelines will remain liable under the Companies Act, 2013.
Any filing made after the extended dates will attract applicable fees, including additional fees calculated from the original statutory due date, as prescribed under the Companies (Registration Offices and Fees) Rules, 2014.
[Circular No. 05/2026]
