General Circular No.: 05/2026 (File No. Policy-17/111/2022-CL-V-MCA) dated October 24, 2026
Applicable Act/Rule: Companies Act, 2013
Applicable Section/Rule: Section 92, Section 137 and Section 403
Ministry of Corporate Affairs has issued General Circular No. 05/2026 relating to the relaxation of additional fees and extension of time for filing financial statements and annual returns under the Companies Act, 2013. The Circular was issued after the Ministry received representations from various stakeholders requesting an extension of the due dates for filing annual statutory forms under the Act for the financial year 2025-26.
Companies are allowed to file financial statements for the financial year 2025-26 in e-forms AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) up to December 31, 2026, without payment of additional fees. Companies are also allowed to file annual returns for the financial year 2025-26 in e-Forms MGT-7 and MGT-7A up to January 31, 2027, without payment of additional fees.
Circular states that it shall not be construed as conferring any extension of statutory time for holding of AGMs by companies under the Act, and that companies which have not adhered to the relevant statutory timelines shall be liable under the relevant provisions of the Act.
Any filings made after the currency of the Circular will attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under the Act.
Link: https://www.mca.gov.in/bin/dms/getdocument?mds=5vSiNq59rdjIZwZqMbEIgQ%253D%253D&type=open
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