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MCA Extends FY 2025-26 AOC-4 Filing to 31 December 2026 and MGT-7 to 31 January 2027

Written by Timo Vikson • Published on 26 Oct 2026 • Read time 1 minutes • Updates

MCA General Circular No. 05/2026, dated 24 October 2026, lets companies file their FY 2025-26 financial statements (AOC-4 and its variants) up to 31 December 2026 and their annual return (MGT-7 or MGT-7A) up to 31 January 2027, without additional fees. For a company that holds an AGM, AOC-4 is normally due within 30 days of it and MGT-7 within 60 days, with additional fees for every day of delay after that.

What is covered

  • AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) for FY 2025-26: until 31 December 2026.
  • MGT-7 and MGT-7A for FY 2025-26: until 31 January 2027.
  • Only the additional fee is waived. The normal filing fee still applies.

What is not covered

  • The AGM itself. The circular does not extend the time for holding the AGM, and companies that missed it remain liable under the Companies Act.
  • Other forms. ADT-1 is not mentioned. LLPs are not covered either, so LLP Form 8 is still due on 30 October 2026.
  • Late filers. A form filed after 31 December 2026 (AOC-4) or 31 January 2027 (MGT-7) pays all fees, including additional fees counted from the original due date.

Put the new dates in your compliance calendar. Our ROC filing guide explains each form and its normal due date.

Sources: MCA General Circular 05/2026, Taxguru.

About the author

Timo Vikson is an Estonian-Indian investor and entrepreneur, notably serving as the Co-Founder of LEI Register - biggest LEI (legal entity identifier) provider globally and in India. He is now the head of WeeDoo.in, an Indian business intelligence and data analytics organization that provides information on business activities in India.

With experience across multiple industries, Vikson is committed to improving the Indian business landscape through transparency, innovation, and data-driven solutions.