- Applies to
- Companies filing financial statements, annual returns and cost audit reports for FY 2025-26
- Effective from
- 24 October 2026
- Published
- 27 October 2026
The Ministry of Corporate Affairs (MCA) issued two circulars in late October 2026. General Circular 05/2026, dated 24 October 2026, says that for the financial year 2025-26, no additional fees will be charged on financial statements in AOC-4 (including the CFS, XBRL and NBFC Ind AS versions) filed up to 31 December 2026, or on annual returns in MGT-7 or MGT-7A filed up to 31 January 2027.
General Circular 06/2026, dated 27 October 2026, gives the same relief for CRA-4, the cost audit report filed in XBRL: no additional fees if it is filed up to 31 December 2026.
What it does not change
The circulars waive the additional fee for late filing; they do not extend the time for holding the annual general meeting. A company that did not hold its AGM by 30 September 2026 is still in default for that. Forms not named in the circulars, such as ADT-1 (appointment of the auditor) and PAS-6, get no relief.
A form filed after the relaxed date pays the full additional fee, counted from the original due date, not from the end of the relaxation.
What to do
Use the extra weeks, but do not wait for the last day: the MCA portal is usually slow in the final week. File AOC-4 and CRA-4 by mid-December and MGT-7 by mid-January. If your cost audit report (CRA-3) is ready, file CRA-4 now; it is due within 30 days of receiving the report in the normal course.
Sources
- MCA General Circular 05/2026, 24 October 2026 (PDF)
- MCA circulars, including General Circular 06/2026 of 27 October 2026
This update is for general information only and does not constitute professional advice. Please consult a qualified professional before acting on it.