The Ministry of Corporate Affairs (MCA) has extended the deadlines for companies to complete statutory filings for FY 2025-26 without paying additional fees. Under the reported extension, companies can file financial statements through applicable AOC-4 forms by December 31, 2026. The deadline for annual returns filed through Forms MGT-7 and MGT-7A has been extended to January 31, 2027.
MCA Filing Extension Covers Financial Statements and Annual Returns
The extension applies to relevant AOC-4 forms, including those used for consolidated financial statements, XBRL filings and applicable filings by non-banking financial companies.
Companies use Form AOC-4 to submit financial statements to the Registrar of Companies (RoC). Form MGT-7 is used for annual returns, while MGT-7A applies to one-person companies and small companies.
The revised deadlines give businesses additional time to complete these statutory requirements without additional fees, subject to the conditions specified in the reported relief.
MCA-21 Portal Issues Prompt Calls for More Time
The ministry reportedly extended the deadlines after receiving representations from stakeholders seeking more time to complete mandatory filings.
The Institute of Company Secretaries of India (ICSI) had requested an extension until December 31, 2026, without additional fees. It cited technical difficulties with the MCA-21 Version 3 portal, which supports corporate filings and registry services.
Reported issues included frequent downtime, slow response times, session timeouts and automatic logouts during form preparation. Professionals also flagged login difficulties, problems with profile updates and user access management, as well as errors in pre-filled information and data retrieval.
These technical challenges reportedly affected the filing process for companies and compliance professionals, prompting calls for additional time.
Revised MCA Filing Deadlines for FY 2025-26
The revised deadlines under the reported extension are:
- AOC-4 and applicable financial statement forms: December 31, 2026.
- MGT-7 and MGT-7A annual returns: January 31, 2027.
The extension provides companies with additional time to complete their FY 2025-26 statutory obligations without additional fees under the reported relief. Companies should review the official MCA circular to confirm the applicable forms and conditions and plan their submissions ahead of the revised deadlines.
