MCA Extends AOC-4 and MGT-7 Deadlines for FY 2025-26: New Dates, What Is Not Covered and What to Do Now

ROC Compliance | RegisCorp Team

Short answer: MCA is reported to have issued General Circular No. 05/2026 on 24 October 2026, extending the due dates for FY 2025-26 annual filings without additional fees: AOC-4 (financial statements) to 31 December 2026 and MGT-7 / MGT-7A (annual return) to 31 January 2027. The relief is reported to cover all companies, but not ADT-1 (auditor appointment), not DIR-12 and not the AGM timelines themselves. If you file after the extended date, additional fees are reported to run from the original due date, not the new one. Use the extra time to finish clean filings, and do not treat it as permission to skip the AGM.

How to read this post. We have not read the circular itself. The details below are as reported by several tax and compliance news sites that cite General Circular No. 05/2026 dated 24 October 2026. Read the circular on the MCA website and check the exact forms and dates for your company before you rely on them. This is general information, not legal advice.

What was announced

For a company with a 30 September 2026 AGM, the usual due dates were about 15 October for ADT-1, about 30 October for AOC-4 and about 29 November for MGT-7. Reports say MCA has now allowed:

• AOC-4 and its variants (standalone, consolidated, XBRL, NBFC Ind AS): up to 31 December 2026.
• MGT-7 and MGT-7A (the small company and OPC version): up to 31 January 2027.
• Additional fees waived inside those windows. Normal filing fees still apply.

What is not covered

• ADT-1 continues on its usual 15 days from the AGM, as reported.
• DIR-12 is not covered.
• The AGM itself. The extension is for filing the forms, not for holding the meeting late. The deadlines for holding the AGM under the Companies Act are not changed by this relief.

Do not mix this up with CCFS-2026

The one-time Companies Compliance Facilitation Scheme, 2026 reduced additional fees on old, delayed filings and is reported to have closed on 15 September 2026. The October circular is a different relief and applies to FY 2025-26 filings. Do not assume one carries over to the other.

A short plan for each type of company

1. Private and public companies. Hold the AGM, file ADT-1 on time if due, then file AOC-4 and MGT-7 inside the extended windows.
2. Small companies and OPCs. File AOC-4 and MGT-7A. Check that the form you use matches your category.
3. Companies with delayed AGMs. Fix the AGM first, since the extension does not remove that duty. Talk to your adviser about the fee and penalty position.
4. LLPs. This circular is about companies. LLP Form 8 and Form 11 follow their own dates.

Common mistakes to avoid

• Waiting until the last week. Portal slowdowns around the extended date are common.
• Skipping ADT-1. It is outside the relief and has a short window.
• Filing the wrong MGT-7 form. Small companies and OPCs use MGT-7A.
• Assuming the extension covers the AGM date. It does not.
• Not matching filings with the audit report and the board report. Mismatches lead to resubmission.

Frequently asked questions

Does the extension apply to every company? Reports say it covers all eligible companies for the specified forms. Check the circular for any exclusions.

What if I file after 31 December for AOC-4? As reported, additional fees run from the original due date, so the fee can be large. File inside the window.

Do I still need to hold my AGM by 30 September? The AGM rules are not changed by this circular. If your AGM was late, take advice on the position.

Is MGT-7A different from MGT-7? MGT-7A is the shorter annual return for small companies and OPCs.

What about director KYC? DIR-3 KYC has its own dates and is not part of this relief.

Can RegisCorp file for us? Yes. See our annual compliance packages and the company annual compliance calendar.

How RegisCorp can help

We check your audit report, board report and financial statements for consistency, file AOC-4 and MGT-7 or MGT-7A, and track ADT-1 and director KYC alongside. If your company is dormant or you plan to close it, see dormant company status and company strike-off. For the other recent changes, read our posts on GST changes from 1 November 2026 and the last date to claim FY 2025-26 input credit.

Official sources

• Ministry of Corporate Affairs, General Circulars: mca.gov.in
• MCA21 portal filings: mca.gov.in

Last updated 5 November 2026. Rules change often. Verify every form and date against the circular and the MCA portal before you act.