{"id":11434,"date":"2026-11-01T10:19:07","date_gmt":"2026-11-01T10:19:07","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=11434"},"modified":"2026-11-01T10:19:07","modified_gmt":"2026-11-01T10:19:07","slug":"mca-extends-roc-filing-due-dates-for-fy-2025-26","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/","title":{"rendered":"MCA Extends ROC Filing Due Dates for FY 2025-26"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-10198\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/03\/MCA-Launches-CCFS-2026.jpg\" alt=\"MCA-Launches-CCFS-2026\" width=\"926\" height=\"489\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/03\/MCA-Launches-CCFS-2026.jpg 600w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/03\/MCA-Launches-CCFS-2026-300x159.jpg 300w\" sizes=\"(max-width: 926px) 100vw, 926px\" \/><\/h2>\n<div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ae72ca758de3\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ae72ca758de3\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#MCA_Extends_ROC_Filing_Due_Dates_for_FY_2025-26_Detailed_Analysis\" title=\"MCA Extends ROC Filing Due Dates for FY 2025-26: Detailed Analysis\">MCA Extends ROC Filing Due Dates for FY 2025-26: Detailed Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#What_Has_MCA_Extended\" title=\"What Has MCA Extended?\">What Has MCA Extended?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#1_Extension_for_Filing_Financial_Statements\" title=\"1. Extension for Filing Financial Statements:\u00a0\">1. Extension for Filing Financial Statements:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#2_Extension_for_Filing_Annual_Returns\" title=\"2. Extension for Filing Annual Returns\">2. Extension for Filing Annual Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Meaning_of_the_Extension\" title=\"Meaning of the Extension:\u00a0\">Meaning of the Extension:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Annual_Return_MGT-7MGT-7A\" title=\"Annual Return (MGT-7\/MGT-7A)\">Annual Return (MGT-7\/MGT-7A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Important_Clarification_AGM_Due_Date_Not_Extended\" title=\"Important Clarification: AGM Due Date Not Extended\">Important Clarification: AGM Due Date Not Extended<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#No_Additional_Fees_Till_Extended_Date\" title=\"No Additional Fees Till Extended Date\">No Additional Fees Till Extended Date<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#What_If_Filing_Is_Done_After_the_Extended_Date\" title=\"What If Filing Is Done After the Extended Date?\">What If Filing Is Done After the Extended Date?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Impact_on_Companies\" title=\"Impact on Companies\">Impact on Companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Compliance_Calendar_After_MCA_Relaxation\" title=\"Compliance Calendar After MCA Relaxation\">Compliance Calendar After MCA Relaxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Key_Takeaways\" title=\"Key Takeaways\">Key Takeaways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-extends-roc-filing-due-dates-for-fy-2025-26\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"MCA_Extends_ROC_Filing_Due_Dates_for_FY_2025-26_Detailed_Analysis\"><\/span><span style=\"color: #000080;\">MCA Extends ROC Filing Due Dates for FY 2025-26: Detailed Analysis<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Ministry of Corporate Affairs (MCA), through General Circular No. 05\/2026 dated 24 October 2026, has granted significant relief to companies by extending the period for filing Financial Statements and Annual Returns for FY 2025-26 without payment of additional fees. This relaxation was provided in response to representations received from stakeholders seeking additional time for completing annual compliances.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_Has_MCA_Extended\"><\/span><span style=\"color: #000080;\">What Has MCA Extended?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Extension_for_Filing_Financial_Statements\"><\/span><span style=\"color: #000080;\">1. Extension for Filing Financial Statements:\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Companies can file the following forms relating to FY 2025-26 up to 31 December 2026 without payment of additional fees Form AOC-4, Form AOC-4 (CFS), Form AOC-4 (XBRL), Form AOC-4 NBFC (Ind AS) and Form AOC-4 CFS NBFC (Ind AS)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Extension_for_Filing_Annual_Returns\"><\/span><span style=\"color: #000080;\">2. Extension for Filing Annual Returns<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Companies can file the following forms relating to FY 2025-26 up to 31 January 2027 without payment of additional fees Form MGT-7, Form MGT-7A<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Meaning_of_the_Extension\"><\/span><span style=\"color: #000080;\">Meaning of the Extension:\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Normally:\u00a0Financial Statements (AOC-4) :\u00a0Under Section 137 of the Companies Act, 2013, Form AOC-4 is required to be filed within 30 days of the AGM.\u00a0For companies holding AGM on 30 September 2026, the normal due date would generally be 30 October 2026.\u00a0Now, MCA has allowed filing up to 31 December 2026 without additional fees.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11435\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension.jpg\" alt=\"ROC filing due date extension\" width=\"1320\" height=\"2343\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension.jpg 1320w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension-169x300.jpg 169w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension-577x1024.jpg 577w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension-768x1363.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension-865x1536.jpg 865w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension-1154x2048.jpg 1154w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/11\/ROC-filing-due-date-extension-800x1420.jpg 800w\" sizes=\"(max-width: 1320px) 100vw, 1320px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Annual_Return_MGT-7MGT-7A\"><\/span><span style=\"color: #000080;\">Annual Return (MGT-7\/MGT-7A)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Under Section 92 of the Companies Act, 2013, Annual Return is required to be filed within 60 days from the AGM.<\/li>\n<li>For companies holding AGM on 30 September 2026, the normal due date would generally be 29 November 2026.<\/li>\n<li>Now, MCA has allowed filing up to 31 January 2027 without additional fees.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Important_Clarification_AGM_Due_Date_Not_Extended\"><\/span><span style=\"color: #000080;\">Important Clarification: AGM Due Date Not Extended<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>One of the most critical points in the circular is that\u00a0MCA has NOT extended the due date for holding the Annual General Meeting (AGM).\u00a0This means Companies must still hold their AGM within the statutory timelines prescribed under the Companies Act, 2013. The circular should not be interpreted as an extension of AGM due dates.\u00a0Therefore, if a company fails to hold its AGM on time, the company and its officers may still be liable under the applicable provisions of the Companies Act.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"No_Additional_Fees_Till_Extended_Date\"><\/span><span style=\"color: #000080;\">No Additional Fees Till Extended Date<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A major benefit of this circular is the waiver of additional filing fees.\u00a0If companies file:<\/p>\n<ul>\n<li>By 31 December 2026: <span style=\"font-size: 16px;\">AOC-4, <\/span><span style=\"font-size: 16px;\">AOC-4 (CFS), and <\/span><span style=\"font-size: 16px;\">AOC-4 XBRL and related forms: <\/span>No additional filing fees will be charged.<\/li>\n<li>By 31 January 2027: <span style=\"font-size: 16px;\">MGT-7, <\/span><span style=\"font-size: 16px;\">MGT-7A: <\/span>No additional filing fees will be charged.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_If_Filing_Is_Done_After_the_Extended_Date\"><\/span><span style=\"color: #000080;\">What If Filing Is Done After the Extended Date?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The circular clearly states that filings made after the relaxation period will attract Normal filing fees, Additional filing fees and Other applicable fees under the Companies (Registration Offices and Fees) Rules, 2014.\u00a0Importantly, the calculation of additional fees may be reckoned from the original statutory due date and not from the extended date.\u00a0Therefore, companies should not treat this as an indefinite extension.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Impact_on_Companies\"><\/span><span style=\"color: #000080;\">Impact on Companies<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Relief for Audit Completion: Many companies face delays in the completion of statutory audits, finalization of accounts, consolidation of financial statements, and XBRL reporting The extension provides additional time to complete these activities properly.<\/li>\n<li>Ease of Annual Compliance: The relaxation helps private limited companies, public companies, NBFCs, Group Companies preparing CFS and to complete ROC compliances without the burden of additional fees.<\/li>\n<li>Reduced Compliance Pressure: Professionals such as chartered accountants, company secretaries, and corporate compliance teams receive additional time for annual filing activities during the busy audit and tax season.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Compliance_Calendar_After_MCA_Relaxation\"><\/span><span style=\"color: #000080;\">Compliance Calendar After MCA Relaxation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"___5wvz9a0 ftgm304 f1oy3dpc fm6nont f48hbct\" tabindex=\"-1\" role=\"presentation\" data-stable-ignore=\"true\" data-tabster=\"{&quot;restorer&quot;:{&quot;type&quot;:1}}\" aria-expanded=\"false\">\n<div class=\"___1dmoc29 f10pi13n ftgm304 f1enuhaj fdclmfp f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1vyiefv f1ddd56o f16vktn6 f1ahpp82 f11qra4b f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f10ghnd0 f8fmt76 fjvbh62 f1qrqxae f1vw5qpk fc02sbz fxawf59 fymf513 f1aoyrul f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f1o0pw0q fbjjl9v fk1v6el f16pyhcb f1ixlhx9 f12zef0i flu5r5u f19haqzy f1owmcxx f1oddm8q f1004tna fcoaxci fh0ee9u f15v23i2 f1dmj53 f1r1gcv9 f14z1veh ffufd3x f1ypplot f1660cg\" style=\"height: 215px;\" width=\"790\">\n<tbody>\n<tr>\n<th><span style=\"color: #000080;\">ROC Form<\/span><\/th>\n<th><span style=\"color: #000080;\">Purpose<\/span><\/th>\n<th><span style=\"color: #000080;\">Extended Due Date<\/span><\/th>\n<\/tr>\n<tr>\n<td>AOC-4<\/td>\n<td>Financial Statements<\/td>\n<td>31 December 2026<\/td>\n<\/tr>\n<tr>\n<td>AOC-4 (CFS)<\/td>\n<td>Consolidated Financial Statements<\/td>\n<td>31 December 2026<\/td>\n<\/tr>\n<tr>\n<td>AOC-4 XBRL<\/td>\n<td>XBRL Filing<\/td>\n<td>31 December 2026<\/td>\n<\/tr>\n<tr>\n<td>MGT-7<\/td>\n<td>Annual Return<\/td>\n<td>31 January 2027<\/td>\n<\/tr>\n<tr>\n<td>MGT-7A<\/td>\n<td>Annual Return (Small Companies\/OPC)<\/td>\n<td>31 January 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span><span style=\"color: #000080;\">Key Takeaways<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>MCA has extended ROC filing timelines for FY 2025-26.<\/li>\n<li>AOC-4 and related financial statement forms can be filed up to 31 December 2026 without additional fees.<\/li>\n<li>MGT-7 and MGT-7A can be filed up to 31 January 2027 without additional fees.<\/li>\n<li>The extension is only for ROC filings and not for holding AGM.<\/li>\n<li>Companies failing to hold AGM within the prescribed time may still face legal consequences.<\/li>\n<li>Filings after the relaxation period will attract additional fees under the Companies Act framework.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\">Conclusion<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The MCA&#8217;s relaxation is a welcome compliance relief for companies and professionals. While the extension provides extra time for filing annual forms, companies should remember that it is a waiver of additional fees for ROC filings and not an extension of statutory AGM timelines. Businesses should utilize this opportunity to ensure accurate financial reporting, proper audit completion, and timely ROC compliance to avoid future penalties and litigation risks.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>MCA Extends ROC Filing Due Dates for FY 2025-26: Detailed Analysis The Ministry of Corporate Affairs (MCA), through General Circular No. 05\/2026 dated 24 October 2026, has granted significant relief to companies by extending the period for filing Financial Statements and Annual Returns for FY 2025-26 without payment of additional fees. This relaxation was provided &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[830],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11434"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=11434"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11434\/revisions"}],"predecessor-version":[{"id":11437,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/11434\/revisions\/11437"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=11434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=11434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=11434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}