AOC-4 and MGT-7 Due Date Extended for FY 2025-26: File by 31 December 2026 and 31 January 2027
Updated 26 October 2026. The Ministry of Corporate Affairs has relaxed the annual filing dates for financial year 2025-26. Under General Circular No. 05/2026 dated 24 October 2026, companies can file their financial statements (AOC-4) up to 31 December 2026 and their annual return (MGT-7 or MGT-7A) up to 31 January 2027 without paying additional fees.
New dates at a glance
| E-form | Filed for | No additional fee up to |
|---|---|---|
| AOC-4, AOC-4 (CFS), AOC-4 (XBRL) | Financial statements, FY 2025-26 | 31 December 2026 |
| AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS) | Financial statements of NBFCs following Ind AS, FY 2025-26 | 31 December 2026 |
| MGT-7 and MGT-7A | Annual return, FY 2025-26 | 31 January 2027 |
What the relaxation does, and what it does not
- It waives the additional fee. Normally AOC-4 is due within 30 days of the AGM and MGT-7/MGT-7A within 60 days, and the MCA portal charges ₹100 per day for each form after that. For FY 2025-26, no additional fee applies if you file by the dates above.
- It does not extend the AGM. The circular says it does not extend the statutory time for holding the annual general meeting. A company that has not held its AGM by the due date under section 96 is still in default for that, and the separate consequences of a late AGM remain.
- Miss the new date and the fee counts from the original date. A filing made after 31 December 2026 (AOC-4) or 31 January 2027 (MGT-7/MGT-7A) pays all applicable fees, including the additional fee calculated from the original due date, not from the relaxed date.
- It covers FY 2025-26 only. Filings pending for earlier years are not covered and continue to attract additional fees.
- It covers only the forms listed. Other forms, such as ADT-1 for the auditor's appointment, are not part of this circular, and neither is LLP Form 8.
Worked example
A private company with a 31 March 2026 year-end held its AGM on 29 September 2026. Its AOC-4 would normally be due by 29 October 2026 and its MGT-7A by 28 November 2026. Under the circular it can file AOC-4 by 31 December 2026 and MGT-7A by 31 January 2027 with only the normal filing fee. If it files AOC-4 on 10 January 2027 instead, it pays the normal fee plus the additional fee for every day from the original due date, as if there had been no relaxation.
A One Person Company does not hold an AGM. Its AOC-4 is normally due within 180 days of the year-end, which for a 31 March year-end is 27 September 2026. The relaxed dates apply to its AOC-4 and MGT-7A for FY 2025-26 as well.
What to do now
- Hold the AGM first if it has not been held. The relaxation does not cover a late AGM.
- Finish the audit, adopt the accounts and file AOC-4 well before 31 December 2026. The portal is usually congested in the last week.
- File MGT-7 or MGT-7A after AOC-4, well before 31 January 2027. The annual return draws on the AOC-4 data.
- Keep the AGM date, AGM due date and any extended due date the same across both forms. MCA checks that they match.
- If earlier years are also pending, file those too. The relaxation will not reduce their fees.
Step-by-step help for each field: AOC-4 filing guide, MGT-7A filing guide and the company annual compliance checklist. For the law behind the dates, see section 92 (annual return) in our Companies Act ready reckoner. To check whether your return needs a practising company secretary's certificate, see MGT-8 applicability.
Source: MCA General Circular No. 05/2026 dated 24 October 2026, as published on the Ministry of Corporate Affairs website. Confirm the circular text on mca.gov.in before relying on it for a specific filing.