MCA Extends FY 2025-26 Annual Filing Deadlines
MCA Extends Due Dates for Filing Financial Statements and Annual Returns for FY 2025-26 Without Additional Fees
The Ministry of Corporate Affairs (MCA) has announced a relaxation in additional filing fees for companies submitting their annual statutory filings for the financial year 2025-26 under the Companies Act, 2013.
The decision follows requests from various stakeholders seeking additional time to complete the required annual compliance formalities.
Extended Deadlines for Annual Filings
Under the relaxation, companies can submit the following forms without paying additional fees:
| E-Form | Purpose | Extended Deadline |
|---|---|---|
| AOC-4 | Filing of financial statements | 31 December 2026 |
| AOC-4 (CFS) | Filing of consolidated financial statements | 31 December 2026 |
| AOC-4 (XBRL) | Filing of financial statements in XBRL format | 31 December 2026 |
| AOC-4 NBFC (Ind AS) | Filing of financial statements by applicable NBFCs | 31 December 2026 |
| AOC-4 CFS NBFC (Ind AS) | Filing of consolidated financial statements by applicable NBFCs | 31 December 2026 |
| MGT-7 | Filing of annual return | 31 January 2027 |
| MGT-7A | Filing of annual return by eligible companies | 31 January 2027 |
No Extension for Holding Annual General Meetings
The MCA has clarified that this relaxation applies only to the filing of the specified financial statements and annual returns. It does not extend the statutory time limit for holding Annual General Meetings (AGMs).
Companies that fail to conduct their AGMs within the prescribed period will remain liable for action under the applicable provisions of the Companies Act, 2013.
Additional Fees After the Relaxation Period
Companies submitting the specified forms after the respective extended deadlines will be required to pay the applicable filing fees, including additional fees. Such additional fees will be calculated in accordance with the Companies (Registration Offices and Fees) Rules, 2014, with reference to the original statutory due dates.
Key Takeaway
Companies are advised to use the additional time to complete their annual filing requirements for FY 2025-26. Financial statements must be filed by 31 December 2026, while annual returns must be submitted by 31 January 2027, to avail themselves of the announced relaxation in additional fees.
Note: The relaxation of filing fees does not waive other statutory obligations, including compliance with AGM requirements.
