MCA Relaxes Additional Filing Fees and Extends Timelines for Annual Filings for FY 2025-26
The Ministry of Corporate Affairs (“MCA”), vide General Circular No. 05/2026 dated 24 October 2026, has extended the timelines for filing financial statements and annual returns for the financial year 2025-26 under the Companies Act, 2013 (“Act”), permitting such filings within the extended timelines without payment of additional fees. The circular has been issued in response to representations from stakeholders seeking an extension of the timelines for annual statutory filings.
1. Scope of the Relaxation
The MCA has permitted companies to file the following forms for FY 2025-26 without payment of additional fees, provided the filings are made within the respective extended timelines:
| Particulars | Applicable E-Forms | Extended Deadline |
| Financial statements | AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) | 31 December 2026 |
| Annual returns | MGT-7 and MGT-7A | 31 January 2027 |
2. Consequences of Filing Beyond the Extended Timelines
The circular clarifies that filings made after the period covered by the relaxation will attract all applicable fees, including additional fees, in accordance with the Companies (Registration Offices and Fees) Rules, 2014. Such fees will be calculated from the date on which the respective filings were originally due under the Act.
3. Clarification Regarding Annual General Meetings
The MCA has expressly clarified that the circular does not extend the statutory timelines for holding Annual General Meetings (“AGMs”) under the Act. Companies that have not complied with the applicable statutory timelines for holding their AGMs will remain liable under the relevant provisions of the Act.
Accordingly, the relaxation of filing timelines must not be construed as an extension of the statutory timelines for holding AGMs.
Conclusion
The circular provides a limited relaxation in respect of additional filing fees for specified annual statutory filings for FY 2025-26. Companies should take note of the extended filing timelines while ensuring continued compliance with their independent statutory obligations, particularly those relating to holding AGMs.
Source: MCA General Circular No. 05/2026 dated 24 October 2026.