MCA extends the due dates for submission of annual statutory forms for the financial year 2025-26

The Ministry of Corporate Affairs (MCA) through its circular, has extended the timeline for filing Financial Statements and Annual Return for the financial year 2025-26. Accordingly, the due date for filing of annual Statutory forms under Companies Act, 2013 stands extended as follows:

1. Filing of financial statements

The timeline for filing the following forms, without payment of additional fees has been extended upto December 31, 2026:

• AOC-4
• AOC-4 (CFS)
• AOC4 (XBRL)
• AOC-4 NBFC (Ind AS)
• AOC-4 CFS NBFC (Ind AS)

2. Filing of Annual Returns

The timeline for filing the following forms, without payment of additional fees has been extended upto January 31, 2027:

• MGT-7
• MGT-7A

It has been further clarified that no extension has been granted for holding Annual General Meetings (AGMs), and the Companies are required to convene the AGM within the prescribed timelines as per Companies Act, 2013.

Note: Any filings made after the validity of the circular shall attract payment of all fees, including additional fees as provided in the Companies (Registration Offices and Fees) Rules, 2014.

Source: MCA