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Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013

Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013

On 24th October 2026, the Ministry of Corporate Affairs (MCA) has extended the due dates for filing the annual statutory forms under the Companies Act 2013 for the FY 2025-26.  The extended due dates for the annual filing forms are as follows :-

FormsExtended due date
AOC-4, AOC-4(CFS), AOC-4(XBRL), AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS)31st December 2026
MGT-7, MGT-7A31st January 2027

 

The above mentioned forms will be filed without any additional fee till the extended due date. However, there will be no changes regarding the statutory time for holding the Annual General Meetings by the Companies under the Act. The companies which do not adhere to the relevant statutory timelines shall be liable under the relevant provisions of the Act.

It is pertinent to note that if the forms will be filed after the extended due date, then the late fee would be applicable from the date when such filings were actually due under the act.

To view and download the General circular, click General circular 05/2026

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