The Ministry of Corporate Affairs (MCA) has extended the deadline for filing financial statements in Form AOC-4 for FY 2025-26 to 31 December 2026, providing relief to companies by allowing filing without additional fees.

The extension has been announced through MCA General Circular No. 05/2026 dated 24 October 2026.

What Is Form AOC-4?

Form AOC-4 is a statutory form used by companies to file their annual financial statements with the Registrar of Companies (ROC).

Under Section 137 of the Companies Act, 2013, companies are generally required to file their financial statements within 30 days of holding their Annual General Meeting (AGM).

The filing includes financial statements and applicable supporting documents.

Revised AOC-4 Filing Due Date for FY 2025-26

As per MCA General Circular No. 05/2026:

• Original Due Date: 30 October 2026 (where the AGM was held on 30 September 2026).

• Extended Due Date: 31 December 2026.

• Financial Year: 2025-26.

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• Additional Filing Fees: Waived for filings completed within the extended period.

• Normal Filing Fees: Remain applicable.

The extension covers the following forms:

• AOC-4

• AOC-4 (CFS)

• AOC-4 (XBRL)

• AOC-4 NBFC (Ind AS)

• AOC-4 CFS NBFC (Ind AS)

Has the AGM Due Date Also Been Extended?

No. The MCA has not extended the statutory deadline for conducting AGMs.

Under Section 96 of the Companies Act, 2013, companies are generally required to conduct their AGM within six months from the end of the financial year.

For FY 2025-26, the normal AGM deadline was 30 September 2026, subject to applicable statutory exceptions or specific extensions granted by the Registrar.

Companies that failed to conduct their AGM within the applicable deadline remain liable under the Companies Act, 2013.

What Happens If AOC-4 Is Filed After 31 December 2026?

Companies filing after the extended deadline will be required to pay applicable normal and additional filing fees.

As clarified in the MCA circular, additional fees will be calculated from the original statutory filing due date, not from 31 December 2026.

Important Points for Companies

• Complete the preparation and audit of financial statements.

• Ensure all applicable disclosures and supporting documents are ready.

• Verify the AGM date and statutory compliance requirements.

• Submit Form AOC-4 before 31 December 2026.

• Retain the filing acknowledgement and supporting records.

Conclusion

The extension of the AOC-4 filing deadline to 31 December 2026 provides additional time for companies to complete their annual ROC compliance without additional filing fees.

Companies should utilise this relaxation and complete their filings well before the revised deadline to avoid last-minute difficulties.

For expert guidance on this topic, contact your tax professional today.