India Tax Due DatesMCA annual filing due dates: AOC-4 and MGT-7
Under the Companies Act, 2013 a company files its financial statements (Form AOC-4) within thirty days of the annual general meeting (section 137(1)) and its annual return (Form MGT-7 or MGT-7A) within sixty days of the AGM (section 92(4)). For the financial year 2025-26 the Ministry of Corporate Affairs’ General Circular No. 05/2026 of 24 October 2026 lets companies file AOC-4 up to 31 December 2026 and MGT-7 and MGT-7A up to 31 January 2027 without additional fees. Texts read on 14 November 2026.
What the circular does not do
- It does not extend the time for holding the AGM (section 96): companies that missed the statutory timelines remain liable under the Act.
- Filings after its dates pay all fees, including additional fees, from the date the filing was actually due under the Act.
AGM timing in the Act
Section 96(1): an AGM within six months of the close of the financial year (nine months for the first AGM), the Registrar being able to extend by up to three months, with no more than fifteen months between AGMs. For the year ended 31 March 2026 six months ends on 30 September 2026.
Limits of this page
The amount of additional fees, first-AGM and one-person-company rules, and any circular after 24 October 2026 were not read.
Common questions
When is Form AOC-4 due?
Section 137(1) of the Companies Act: within thirty days of the date of the annual general meeting at which the financial statements were adopted.
When is Form MGT-7 due?
Section 92(4): within sixty days of the date of the annual general meeting, or if no AGM is held in the year, within sixty days of the date it should have been held.
What did MCA General Circular 05/2026 change?
For the financial year 2025-26 it lets companies file AOC-4 (and its variants) up to 31 December 2026 and MGT-7 and MGT-7A up to 31 January 2027 without additional fees. It does not extend the time for holding the AGM.
When must the AGM be held?
Section 96(1): within six months of the close of the financial year (nine months for the first AGM), the Registrar being able to extend by up to three months, and not more than fifteen months between two AGMs.
What if I file after the circular’s dates?
The circular says later filings attract all fees, including additional fees, from the date the filing was actually due under the Act.
Sources
- Ministry of Corporate Affairs, General Circular No. 05/2026 dated 24 October 2026 (mca.gov.in), read from the PDF on 14 November 2026.
- Companies Act, 2013, sections 92(4), 96(1) and 137(1), India Code consolidated text, read on 14 November 2026.
Read on 14 November 2026. Additional fee amounts, first-AGM rules and any later circular were not read. This site is independent, not connected with the Ministry of Corporate Affairs, and gives information, not legal advice.