- AOC-4: 30 days from the AGM (29–30 Oct 2026 for a 30 Sep AGM).
- MGT-7 / MGT-7A: 60 days from the AGM (29 Nov 2026).
- No extension as of 23 Oct 2026; ₹100 a day per form after the due date.
Due dates for FY 2025-26
| Form | What it is | Due | If AGM on 30 Sep 2026 |
|---|---|---|---|
| AOC-4 (or AOC-4 XBRL / CFS) | Financial statements and attachments | Within 30 days of the AGM | 29–30 October 2026 |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of the AGM | 29 November 2026 |
| LLP Form 8 | LLP statement of account and solvency | 30 October | 30 October 2026 |
If you file late
- An additional fee of ₹100 per day of delay applies to each form, with no upper cap — on top of the normal filing fee.
- Continued non-filing can lead to penalties on the company and officers, and in serious cases to directors being disqualified.
- Delays also show up in due diligence — buyers and investors check filing history on MCA. See how companies are checked.
Is there an extension?
On 9 October 2026 the Institute of Company Secretaries of India asked the government to allow filing until 31 December 2026 without additional fees. As of 23 October no extension has been notified. File on time; we’ll update this page if MCA announces relief.
Indian subsidiaries of foreign companies
The same deadlines apply. Foreign parents should also expect the FLA return to RBI (due 15 July) and, from 30 November, transfer-pricing returns. Our team handles the full calendar: Indian subsidiary compliance.
All dates to 31 December: November–December 2026 compliance calendar.
Sources
Frequently asked questions
What is the due date for AOC-4 for FY 2025-26?
What is the due date for MGT-7 in 2026?
What is the late fee for AOC-4 and MGT-7?
Has MCA extended the AOC-4 and MGT-7 due dates in 2026?
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.