Summary: The Ministry of Corporate Affairs (MCA), through General Circular No. 05/2026 dated 24 October 2026, has announced relaxation of additional fees and extended filing timelines for financial statements and annual returns under the Companies Act, 2013, for Financial Year 2025–26. The relaxation follows representations received from stakeholders seeking additional time to complete annual statutory filings.
Under the circular, companies may file their financial statements in e-Forms AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) up to 31 December 2026 without payment of additional fees. Similarly, annual returns in e-Forms MGT-7 and MGT-7A may be filed up to 31 January 2027 without additional fees.
Importantly, the circular clarifies that this relaxation does not extend the statutory deadline for holding Annual General Meetings (AGMs). Companies remain responsible for complying with the applicable AGM timelines under the Companies Act, 2013, and non-compliance may attract consequences under the relevant provisions.
The circular further provides that filings made after the specified relaxation period will attract applicable fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original statutory due date rather than the extended filing date.
Accordingly, companies should distinguish between the relaxation granted for filing annual statutory forms and their independent obligations relating to holding AGMs and complying with other statutory requirements.
Extended Filing Deadlines
| Forms | Extended date |
|---|---|
| AOC-4 and applicable variants | 31 December 2026 |
| MGT-7 and MGT-7A | 31 January 2027 |
Important: This is a filing-fee relaxation, not an extension of the statutory AGM deadline.
Government of India
Ministry of Corporate Affairs
File No. Policy-17/111/2022-CL-V-MCA
3rd Floor, Kartavya Bhawan-1,
Man Singh Road, New Delhi – 110001
General Circular No. 05/2026 Dated: 24 October 2026
Subject: Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013 – reg.
Sir/Madam,
The Ministry has received representations from various stakeholders requesting an extension of the due dates for filing annual statutory forms under the Companies Act, 2013 (the Act), for the financial year 2025-26.
2. In view of the representations received and to enable companies to complete their annual statutory filings, it has been decided that companies will be allowed to file:
(a.) the financial statements in e-forms AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) for the financial year 2025-26 up to 31st December, 2026;
(b.) for filing annual returns in e-Forms MGT-7 and MGT-7A for the financial year 2025-26 up to 31st January, 2027,
without payment of additional fees.
3. However, it is hereby clarified that this General Circular shall not be construed as conferring any extension of statutory time for holding of AGMs by the companies under the Act and the companies which have not adhered to the relevant statutory timelines shall be liable under the relevant provisions of the Act.
4. Any filings made subsequent to the currency of this General Circular would attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under the Act.
5. This issues with the approval of the Competent Authority.
Yours faithfully,
Ministry of Corporate Affairs
