MCA grants FY 2025–26 annual filing relief: AOC-4 to 31 December, MGT-7/7A to 31 January
MCA General Circular 05/2026 permits specified FY 2025–26 financial statements and annual returns to be filed without additional fees within separate relief windows. AGM timelines remain unchanged.
MCA General Circular No. 05/2026 dated 24 October 2026 grants additional-fee relief for FY 2025–26 annual filings.
Financial statements: AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) may be filed up to 31 December 2026 without additional fees.
Annual returns: MGT-7 and MGT-7A may be filed up to 31 January 2027 without additional fees.
The relief does not extend the statutory time for holding AGMs. Companies that missed applicable AGM timelines remain subject to the relevant provisions.
After the respective relief window, applicable fees include additional fees calculated from the original statutory filing due date, rather than the relief-window end date.
WHAT TO DO NEXT
Practical action
Complete applicable filings within their respective relief windows. Check AGM compliance separately and retain filing acknowledgements.
This summary is general information. Read the original publication and check subsequent amendments before acting. For advice on your specific facts, consult our office.
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