GST • Income Tax • Registration • Payroll • Advisory • FSSAI • Virtual CFO

Talk to Expert

AOC-4 Due Date Extended: New AOC-4 & MGT-7 Dates for FY 2025-26

AOC-4 due date extended: new AOC-4 and MGT-7 dates for FY 2025-26 on a desk calendar

The AOC-4 due date has been extended to 31 December 2026 for FY 2025-26. Under MCA General Circular No. 05/2026, dated 24 October 2026, companies can file AOC-4 (and its variants) up to 31 December 2026, and MGT-7 and MGT-7A up to 31 January 2027, without additional fees. The deadline for holding the AGM is not extended. If you file after these new dates, the additional fee is counted from the original due date, not from the new one.

If your company hasn’t filed its annual accounts and annual return with the Registrar of Companies yet, you’ve just been given more time. On 24 October 2026, the Ministry of Corporate Affairs (MCA) allowed companies to file their FY 2025-26 financial statements and annual returns later without paying additional fees. This guide explains exactly what changed, what didn’t, and what to do now.

AOC-4 Due Date Extended: What the Circular Changes

FormWhat it isLast date without additional fees (FY 2025-26)
AOC-4Financial statements31 December 2026
AOC-4 (CFS)Consolidated financial statements31 December 2026
AOC-4 (XBRL)Financial statements in XBRL format31 December 2026
AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS)Financial statements of applicable NBFCs31 December 2026
MGT-7Annual return31 January 2027
MGT-7AAnnual return of small companies and OPCs31 January 2027

AOC-4 and MGT-7 Due Date Extended: Old vs New Dates

The usual rule is that AOC-4 is due within 30 days of the AGM, and MGT-7 within 60 days. For a company that held its AGM on the last permitted day, 30 September 2026, that works out as:

FormOriginal due dateNew last date without additional fees
AOC-430 October 202631 December 2026
MGT-7 / MGT-7A29 November 202631 January 2027

The new dates are fixed calendar dates. So whatever date your AGM was held on, you can file within these windows without additional fees.

What the Circular Does Not Change Even After MCA Date Extension

  • The AGM deadline. The circular says clearly that it doesn’t extend the time for holding AGMs, and companies that didn’t follow the statutory timelines remain liable under the Act.
  • Other filings. It covers only the AOC-4 forms and MGT-7 and MGT-7A for FY 2025-26. Other filings keep their own dates. Commentators note it doesn’t cover ADT-1 or DIR-12, so check those with your CS.
  • LLPs. LLPs file under a different law and have their own forms (Form 11 and Form 8). This circular doesn’t change them.

What Happens If You Miss the New Dates

The relief only protects you inside the window. Any filing after 31 December 2026 (AOC-4) or 31 January 2027 (MGT-7) attracts all fees, including additional fees, calculated from the date the filing was originally due. The additional fee is generally ₹100 per day, per form, with no upper cap.

Example: A company held its AGM on 30 September 2026, so its AOC-4 was originally due on 30 October 2026. If it files on 15 January 2027, the additional fee is counted for about 77 days: 77 × ₹100 = roughly ₹7,700, on top of the normal filing fee. The same company filing on 20 December 2026 pays no additional fee.

Separate penalties under the Companies Act can also apply for defaults. Speak to your CS or CA if you’re already late on your AGM.

Should You Wait Until the Last Date Even After MCA Date Extension

Not if you can avoid it. Three reasons:

  1. The portal gets busy near deadlines. Filing on the last day is risky.
  2. Don’t count on another extension. Last year, MCA relaxed the FY 2024-25 filings twice: first to 31 December 2025 (General Circular No. 06/2025) and then to 31 January 2026 (General Circular No. 08/2025). That was last year’s decision, and nothing says it will happen again.
  3. Early filing leaves time to fix errors. If the form is rejected or needs corrections, you still have room.

Checklist Before You File

  1. Hold the AGM if you haven’t (it’s still overdue if past the deadline).
  2. Finalise the audited accounts, signed by the board and the auditor.
  3. File ADT-1 if your auditor appointment is pending.
  4. Check the directors’ KYC and DIN status.
  5. Prepare the XBRL or CFS versions if they apply to you.
  6. Make sure the digital signatures of the directors and auditor are valid.
  7. File AOC-4 first, then MGT-7 or MGT-7A.
  8. Keep the SRN and payment receipts.

Who Does This Apply To?

It applies to companies under the Companies Act, 2013 that must file the listed forms for FY 2025-26, including private limited companies, public companies, OPCs (MGT-7A) and applicable NBFCs. It doesn’t cover LLPs.

FAQs

Has the AOC-4 due date been extended?

Yes, for FY 2025-26. MCA’s General Circular 05/2026, issued on 24 Oct 2026, gives companies extra time to file without paying additional fees. A few articles from earlier in October say there was no extension, but they were written before this circular came out.

  • Normally: AOC-4 is due 30 days after the AGM, and MGT-7/7A is due 60 days after it. For an AGM on 30 Sep 2026, that is 30 Oct and 29 Nov 2026.
  • This year: you can file AOC-4 until 31 Dec 2026 and MGT-7/7A until 31 Jan 2027 with no extra fee.

Nothing further has been announced. The 24 Oct circular is the only relief for FY 2025-26, so plan around 31 Dec 2026 and 31 Jan 2027.

31 December 2026, which also covers the AOC-4 CFS, XBRL and NBFC versions.

No. The circular only waives the additional fee on these two filings. The time limit for holding the AGM is unchanged.

For a company with a 31 March year-end, the AGM must be held by 30 Sep 2027. AOC-4 is then due 30 days after the AGM and MGT-7/7A 60 days after it. For a 30 Sep 2027 AGM, those dates are 30 Oct and 29 Nov 2027. No extension has been announced for that year.

  • Late fee: ₹100 for every day of delay, per form, with no upper limit. The MCA portal adds it automatically when you file.
  • Further action: the ROC can also start adjudication against the company and its officers under the Companies Act. Long-running defaults can lead to director disqualification and company strike-off.

The law does not fix an order, and each form has its own deadline. Still, it is sensible to file AOC-4 first so the annual return’s figures match the accounts already on record.

Yes. Every company under the Companies Act, 2013 must file its accounts with the ROC. That includes small companies, one person companies, dormant companies, and companies with no business activity. LLPs file Form 8 instead.

AOC stands for “Accounts of Companies”. AOC-4 is the form for filing a company’s financial statements and related documents with the Registrar under Section 137 of the Companies Act.

Need Help With Your Annual Filing?

Annual filing involves the AGM, the audit, XBRL or consolidated versions and two forms, and mistakes cost money. Our team can prepare and file your AOC-4 and MGT-7 on time. See our Annual Compliance for Private Limited Company service, or talk to a CoTaxo expert for a free consultation. If you run an LLP, see LLP Annual Compliance.

Submit your Details to get an Instant All-inclusive Quote and a FREE Expert consultation

Call Us WhatsApp