# MCA Extends AOC-4 and MGT-7 Due Dates for FY 2025-26: Complete ROC Filing Update for Delhi, Noida, Moradabad, Meerut, Kanth and Ghaziabad

The Ministry of Corporate Affairs (MCA), Government of India, has announced a major relief for companies regarding annual statutory filings for the Financial Year 2025-26. Under **MCA General Circular No. 05/2026 dated 24 October 2026**, the deadline for filing financial statements in Form AOC-4 and its applicable variants has been extended to **31 December 2026**, while the deadline for filing annual returns in Form MGT-7 and MGT-7A has been extended to **31 January 2027**, without additional fees, subject to the terms of the circular.

This announcement is important for directors, business owners, finance departments, accountants and professionals handling ROC compliance across Delhi, Noida, Moradabad, Meerut, Kanth and Ghaziabad. Companies should use the additional time to prepare accurate financial statements, verify annual return information and complete their statutory filings within the revised deadlines. <Link url="https://taxguru.in/company-law/mca-extends-aoc-4-filing-31-december-2026-mgt-7-31-january-2027-without-additional-fees.html" title="Read the MCA circular details"/>.

## 1. What Is the Latest MCA Update for FY 2025-26?

Every company registered under the Companies Act, 2013, must comply with applicable annual filing requirements. These include filing financial statements with the Registrar of Companies (ROC) and submitting the annual return containing prescribed corporate information.

Considering representations received from stakeholders seeking additional time to complete annual filings, the MCA has granted a relaxation for specified forms relating to FY 2025-26.

The revised deadlines are:

* **AOC-4 and applicable variants:** 31 December 2026.

* **MGT-7 and MGT-7A:** 31 January 2027.

* **Additional filing fees:** Relaxation available when the specified forms are filed within the extended dates, subject to the circular.

* **Annual General Meeting (AGM):** No extension has been granted under this circular.

The relaxation concerns specified annual filing forms. It should not be interpreted as a general extension of every compliance requirement applicable to companies.

## 2. Revised Due Dates for AOC-4, MGT-7 and MGT-7A

The following table summarises the revised filing dates announced by the MCA.

| E-Form | Purpose | Extended Due Date |

| ----------------------- | ------------------------------------------------------ | ----------------- |

| AOC-4 | Filing of financial statements | 31 December 2026 |

| AOC-4 CFS | Filing of consolidated financial statements | 31 December 2026 |

| AOC-4 XBRL | Financial statements in XBRL format, where applicable | 31 December 2026 |

| AOC-4 NBFC (Ind AS) | Financial statements for applicable NBFCs | 31 December 2026 |

| AOC-4 CFS NBFC (Ind AS) | Consolidated financial statements for applicable NBFCs | 31 December 2026 |

| MGT-7 | Annual return | 31 January 2027 |

| MGT-7A | Annual return for eligible OPCs and small companies | 31 January 2027 |

Companies should confirm which forms apply to their particular category, financial reporting requirements and statutory circumstances before filing.

## 3. What Is Form AOC-4 and Why Is It Important?

Form AOC-4 is used by companies to file their financial statements with the Registrar of Companies under the Companies Act, 2013.

Depending on the company's circumstances, the filing may include financial statements, the Board's Report and other prescribed documents. Companies that are required to file consolidated financial statements or use a specific reporting format may need an applicable variant of AOC-4.

Before filing, companies should check the following:

* Whether the financial statements have been properly prepared and approved.

* Whether the applicable audit requirements have been completed.

* Whether the Board's Report and other required documents are available.

* Whether the financial figures agree with the company's books of account and audited financial statements.

* Whether the relevant directors, auditors and other particulars have been correctly reported.

* Whether the applicable form and attachments are complete and valid.

Errors in financial information, missing attachments or incorrect corporate details may cause filing difficulties. Therefore, companies should prepare their documents in advance rather than waiting until the last few days.

## 4. What Is Form MGT-7 and MGT-7A?

Form MGT-7 is used for filing a company's annual return. It contains prescribed information about the company, including its registered office, share capital, members, directors and other applicable corporate particulars.

Form MGT-7A is the abridged annual return form applicable to eligible One Person Companies (OPCs) and small companies, subject to the applicable rules.

Companies should verify their eligibility for MGT-7A instead of selecting the form solely on the basis of the company's size or ownership structure.

Before submitting the annual return, the company should reconcile its corporate records, shareholding details, director information and other relevant particulars with the information maintained in its statutory registers and MCA records.

Accurate reporting is important because the annual return forms part of the company's statutory compliance history.

## 5. Is the AGM Due Date Also Extended?

**No. The MCA circular does not extend the statutory deadline for holding an Annual General Meeting.**

Companies must separately comply with the AGM provisions applicable to them under the Companies Act, 2013.

The extended filing dates should not be treated as permission to delay the AGM. A company that has not held its AGM within the applicable statutory timeline may remain liable under the relevant provisions of the Act.

Directors should therefore distinguish between two separate obligations:

1. Holding the AGM within the applicable statutory period.

2. Filing the financial statements and annual return within the applicable filing period.

The circular provides relief for the specified filings; it does not automatically regularise a missed AGM or remove liability arising from a separate statutory default.

## 6. What Happens If the Company Files After the Extended Date?

The additional-fee relaxation is subject to the extended deadlines announced by the MCA.

According to the circular, filings made after the applicable extended period will attract the prescribed fees, including additional fees, under the Companies (Registration Offices and Fees) Rules, 2014. The calculation is based on the original statutory due date rather than the extended date.

Therefore, a company should not assume that filing after 31 December 2026 for AOC-4 or after 31 January 2027 for MGT-7/MGT-7A will automatically attract fees only from the extended deadline.

Companies should complete the filing process within the permitted period and retain their challans, acknowledgements and relevant supporting documents.

## 7. Does the Extension Apply to LLP Forms and Other ROC Filings?

The circular specifically covers the listed AOC-4 forms and MGT-7/MGT-7A annual returns for FY 2025-26.

It should not be treated as a blanket extension for all MCA filings. In particular, companies and professionals should not assume that the circular also extends the deadlines for ADT-1, DIR-12, LLP Form 8, LLP Form 11 or other statutory forms that are not covered by its terms.

The applicable deadline for each form must be checked separately against the relevant law, rules, notifications and circulars.

## 8. ROC Compliance Assistance in Delhi, Noida and Ghaziabad

Businesses operating in Delhi, Noida and Ghaziabad may need assistance with annual ROC filings, company law documentation, financial statement filing and corporate record verification.

Directors should ensure that their finance teams, accountants and compliance professionals have sufficient time to review the required information before submitting forms on the MCA portal.

Professional assistance can be useful where the company has multiple directors, changes in shareholding, complex financial statements, consolidated accounts or discrepancies between its records and the information available on the MCA portal.

Shanky Chopra & Associates LLP provides legal, taxation and corporate compliance assistance to businesses seeking support with applicable ROC filing requirements.

## 9. ROC Filing Support in Moradabad, Meerut and Kanth

Companies and business owners in Moradabad, Meerut and Kanth should also review their annual filing obligations for FY 2025-26.

Small and medium-sized businesses may have limited internal resources for preparing annual returns and coordinating financial statement filings. Maintaining updated company records and arranging the necessary documents in advance can make the compliance process easier.

Before proceeding with a filing, companies should identify the applicable form, confirm the relevant deadline, review the required attachments and check that the information is consistent with their statutory records.

Shanky Chopra & Associates LLP offers professional assistance in ROC compliance, company documentation, GST, Income Tax, TDS and related legal and taxation matters. Businesses can contact the firm for guidance according to their specific requirements.

## 10. Checklist for Companies Before Filing Annual Returns

To make the most of the extended timelines, companies should consider the following checklist:

* Complete the applicable financial statement and audit process.

* Prepare and review the Board's Report and required attachments.

* Verify director, shareholder and registered office information.

* Reconcile financial figures with the company's accounting records.

* Identify whether AOC-4, a specific AOC-4 variant or consolidated filing is applicable.

* Determine whether MGT-7 or MGT-7A is the correct annual return form.

* Review AGM compliance separately.

* Check the applicable filing fees and the conditions of the MCA circular.

* Submit the forms before the extended deadlines.

* Save the filed forms, payment challans and acknowledgements for future reference.

A systematic review can reduce the risk of avoidable errors, incomplete submissions and last-minute filing problems.

## Conclusion: Complete Your MCA Annual Filings Within the Extended Deadlines

MCA General Circular No. 05/2026 dated 24 October 2026 provides additional time for specified annual filings for FY 2025-26. The extended deadline is 31 December 2026 for AOC-4 and its listed variants, and 31 January 2027 for MGT-7 and MGT-7A, without additional fees subject to the circular.

However, the extension does not cover the statutory timeline for holding the AGM and should not be assumed to apply to other forms or compliance requirements.

Companies in Delhi, Noida, Moradabad, Meerut, Kanth and Ghaziabad should review their applicable obligations and arrange their filings in advance.

For assistance with AOC-4, MGT-7, MGT-7A and related company compliance matters, contact **Shanky Chopra & Associates LLP**.

**Shanky Chopra & Associates LLP**

Advocates • Legal Counsel • Law & Tax Firm

Website: https://shankychopraassociates.in

Contact: 9897212410 / 9084712410

Email: [advtaxgst98@gmail.com](mailto:advtaxgst98@gmail.com)

*Disclaimer: This article is for general informational purposes only and is not a substitute for reviewing the applicable MCA circular, statutory provisions and company-specific compliance requirements.*