The Ministry of Corporate Affairs (MCA) has issued General Circular No. 05/2026 dated 24th October, 2026, providing relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns for the Financial Year 2025-26 under the Companies Act, 2013.

Filing Deadlines:
🔹 Financial Statements: Form AOC-4, AOC-4 (XBRL), AOC-4 (CFS), AOC-4 CFS NBFC (Ind-AS) and AOC-4 NBFC (Ind-AS) – 31st December 2026
🔹 Annual Returns: Form MGT-7 and Form MGT 7A- 31st January 2027

Source : https://x.com/MCA21India/status/2114018810214924553