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MCA General Circular 06/2026 lets companies file CRA-4 (Cost Audit Report, XBRL) for FY 2025-26 up to 31 Dec 2026 without additional fees; later filings attract full fees from the original due date.
MCA General Circular No. 06/2026 dated 27.10.2026 (official MCA PDF)
27 October 20267 min
MCA General Circular No. 05/2026 extends FY 2025-26 annual filing: AOC-4 to 31 Dec 2026 and MGT-7/7A to 31 Jan 2027 without additional fees. Download official circular PDF and view statutory filing comparison.
Ministry of Corporate Affairs — General Circular No. 05/2026
24 October 2026Eff. 24 October 202613 min
UPDATE 24 Oct 2026: MCA has now granted the extension — AOC-4 till 31 Dec 2026, MGT-7/MGT-7A till 31 Jan 2027, no additional fees. This article's no-extension position is superseded; read the new article for full details.
15 October 202611 min
UPDATE (GC 05/2026): OPC AOC-4 FY 2025-26 can be filed by 31 Dec 2026 with no additional fee. Statutory date was 27 Sep 2026 (180 days from FY-end). After 31 Dec 2026, ₹100/day additional fee runs from 27 Sep 2026, plus Section 137(3) penalty exposure.
MCA General Circular No. 05/2026
24 September 202616 min
UPDATE (GC 05/2026): MGT-7/MGT-7A for FY 2025-26 can be filed by 31 Jan 2027 without additional fees. Comprehensive statutory guide to Form MGT-7 & MGT-7A annual returns — statutory due dates, Small Company thresholds (G.S.R. 880(E)), ₹100/day late fees, attachments, MCA V3 help kit.
Ministry of Corporate Affairs (MCA)
16 September 202650 min
UPDATE (GC 05/2026): AOC-4 for FY 2025-26 can be filed by 31 Dec 2026 with no additional fee. Practical guide to AOC‑4 filing under MCA V3 — who must file, due dates, revised e‑forms, CSR‑2 linking, Board's Report disclosures and penalties.
MCA General Circular No. 05/2026
13 June 202636 min