Great news for company owners and professionals! The Ministry of Corporate Affairs (MCA) has just announced a major relief, officially confirming the ROC date extended for filing financial statements and annual returns for FY 2024-25.
If you were stressing over the December 31st deadline, take a deep breath. You now have an extra month to file your AOC-4 and MGT-7 forms without paying a single rupee in additional fees. This comes as a massive relief for CAs and CS professionals grappling with portal glitches.
Also Read-ITR Mismatch Email: Why You Received It and How to Handle It (Urgent Update)
New Deadline: File by Jan 31 at No Extra Cost.
In a move to support businesses struggling with the transition to the new MCA V3 portal, the Ministry has issued General Circular No. 08/2025 (dated 30.12.2025). This circular extends the relaxation provided earlier, effectively pushing the “penalty-free” window from December 31, 2025, to January 31, 2026.
This applies to all companies—from small One Person Companies (OPCs) in Delhi to large manufacturing units in Chennai—filing their returns for the Financial Year 2024-25.
Key Takeaways for Compliance:
- Forms Covered: AOC-4, AOC-4 (XBRL), AOC-4 (CFS), MGT-7, and MGT-7A.
- New Due Date: 31st January 2026.
- Fees: Normal filing fees apply. No additional fees if filed by the new date.
Note: This extension is strictly for filing forms. It does not extend the date for holding your Annual General Meeting (AGM), which should have been held by September 30, 2025.
Why the Extension? The V3 Portal Struggle.
Technical glitches have been a headache for many Company Secretaries (CS) and Chartered Accountants (CAs) this year. With the shift to the MCA V3 portal, users reported login errors, slow uploads, and payment failures.
Acknowledging these “teething issues,” the MCA has granted this breathing room. It ensures that compliant companies aren’t punished for technical faults on the government portal.
Did You Know? 💡
The Cost of Delay: If a company with a nominal share capital of ₹1,00,000 misses the deadline, the penalty is not a flat fee. It is calculated at ₹100 per day for the company and every officer in default. For a small delay of just a few months, this can easily spiral into lakhs of rupees!
The “Late Fee” Trap: Don’t Miss This Date!
Here is the tricky part you need to explain to your clients. This is a one-time opportunity.
If you fail to file by January 31, 2026, the system will not calculate the penalty from February 1st. Instead, the additional fees will be calculated retrospectively from the original due dates (i.e., October or November 2025).
- Scenario A (File Jan 30): You pay the Normal Fee (approx ₹300-600). Zero Penalty.
- Scenario B (File Feb 2): You pay Normal Fee + Penalty calculated for 90+ days (backdated to Oct 30, 2025).
Timeline of Deadlines (FY 2024-25).
Here is a simple table to keep your compliance calendar sorted:
| Form Type | Original Due Date | New Extended Deadline |
|---|---|---|
| AOC-4 Series (Financials) | 30 Oct 2025 | 31 Jan 2026 |
| MGT-7 / 7A (Annual Return) | 29 Nov 2025 | 31 Jan 2026 |
Voices from the Industry.
We spoke to industry experts to gauge the sentiment regarding MCA filing extension Companies Act 2013.
“This extension is a lifesaver. Small firms were panicking because the V3 portal was down frequently in December. This gives us enough time to validate data and file correctly without the fear of heavy penalties. But remember, don’t wait for Jan 30th!”
— CS Lalit Rajput, Tax & Corporate Law Expert
“Finally, the Ministry heard us. The DSC registration errors were making it impossible to upload MGT-7A. This extra month allows us to fix the backend issues.”
— Rohan Verma, SME Consultant, Mumbai
What Should You Do Now?
- Don’t Relax: Use this time to fix validation errors in your forms.
- Check DSCs: Ensure Director Digital Signatures (DSC) haven’t expired.
- File Early: Avoid the rush during the Republic Day week (Jan 26). The portal traffic will spike again.
Did you face issues with the MCA portal this week? Let us know in the comments below!
Frequently Asked Questions (FAQs) on MCA Filing Extension 2025-26.
Is the last date for filing AOC-4 and MGT-7 extended for FY 2024-25?
Will I be charged a penalty if I file my annual return in January 2026?
Does this extension also apply to holding the AGM?
What happens if I miss the January 31, 2026 deadline?
Which forms are covered under this MCA extension?
The extension applies to the following forms for the financial year ended 31.03.2025:
- AOC-4 Series: AOC-4, AOC-4 (XBRL), AOC-4 (CFS).
- MGT-7 Series: MGT-7 (for companies) and MGT-7A (for Small Companies/OPCs).
Why is the MCA V3 portal showing errors during filing?
Trusted Authorities & References.
To verify this information, please refer to the official notifications below:
- MCA General Circular No. 08/2025 – Ministry of Corporate Affairs Official Website
- Section 137 & Section 92 of Companies Act, 2013 – Provisions regarding filing of Financial Statements and Annual Returns
- Official MCA V3 Portal – Login to file your returns
Discover more from TaxGst.in
Subscribe to get the latest posts sent to your email.
Stay Updated!
Join our community for latest tax updates, GST news & finance tips