Company annual filings: AOC-4 and MGT-7 dates extended

If you run a private limited company, October is when your accountant and company secretary start chasing you for signatures. Two filings are due after the annual general meeting (AGM): the financial statements in Form AOC-4 and the annual return in Form MGT-7. On 24 October 2026 the Ministry of Corporate Affairs (MCA) gave more time for both, through General Circular No. 05/2026.

What changed

• AOC-4 and its variants (CFS, XBRL and the NBFC Ind AS forms) for 2025-26 can be filed up to 31 December 2026 without additional fees. For a company that held its AGM on 30 September, the normal due date was 30 October.
• MGT-7 and MGT-7A can be filed up to 31 January 2027 without additional fees. MGT-7A is the shorter form for small companies and one person companies. The normal due date, for a 30 September AGM, was 29 November.
• The relief came after the Institute of Company Secretaries of India wrote to the MCA on 9 October about problems on the MCA-21 V3 portal and the heavier disclosures in the revised forms.

What it does not change

• The AGM deadline. The circular says plainly that it gives no extra time for holding the AGM. If your AGM was late, that default stands.
• Fees after the new dates. If you miss 31 December or 31 January, additional fees will be counted from the original due date, not from the extended one. For example, an AOC-4 filed on 2 January would pay fees counted from 30 October.
• Other forms. ADT-1, the form that reports your auditor's appointment, is not covered. Nor is DIR-12. The reports we read speak only of company forms. If you run an LLP, ask your CA about Form 8 and Form 11 separately.

What to do this week

• Fix a real internal date, such as 15 December for AOC-4 and 15 January for MGT-7. Portal trouble is the reason this extension was given, so leave room for it.
• Check that ADT-1 is filed if your auditor was appointed or reappointed this year.
• Get the director signatures, the auditor's report and board approvals done now. The circular waives fees only. It does not waive any of the work.
• If the portal fails you, keep screenshots, SRNs and helpdesk ticket numbers.
• Read the circular yourself, or have your company secretary confirm it against the copy on the MCA site, before you plan around these dates.

How we can help

Most delays in annual filing begin with books that are not closed. Kanakku reads your bank statements, matches payments to invoices and keeps a proper double-entry ledger, so your accountant starts the year-end with figures that already add up. If you would like to see how your own books would look in it, talk to us.