RENU SURESH

Expert

Published on: Jun 24, 2026

Annual Return Due Date Extension 2025 - AOC-4 & MGT-7

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 06/2025 dated October 17, 2025, providing a critical update for companies across India. This circular extends the due date for filing annual returns and financial statements for the financial year 2024–25 to 31st December 2025 without attracting additional fees. The announcement is particularly relevant for businesses required to file AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL), MGT-7, and MGT-7A forms. The extension has been implemented on the MCA-21 Version 3 portal, facilitating compliance and reducing the burden on corporate entities transitioning to the new e-Forms.

This article provides a comprehensive guide to the MCA extension, detailing the filing process, statutory requirements, implications of late filings, and surcharge on income tax for domestic companies, ensuring businesses remain fully compliant.

Overview of Annual Return and Financial Statement Filings

All companies registered in India are required under the Companies Act, 2013 to file their annual returns (MGT-7, MGT-7A) and financial statements (AOC-4 series). These filings provide transparency on corporate governance, financial health, shareholder details, and statutory compliance.

Annual Return (MGT Forms) includes information such as:

Shareholding pattern
Changes in directors and key managerial personnel
Debenture holders and charge details
Resolutions passed during the financial year

Financial Statements (AOC Forms) include:

Balance Sheet
Profit & Loss Account
Statement of Changes in Equity
Cash Flow Statement
Auditor’s Report
Consolidated Financial Statements (if applicable)

The revised forms on MCA-21 Version 3 ensure standardized reporting and help the MCA track compliance effectively.

Extended Due Dates for FY 2024–25

The MCA has clearly specified that companies can now file their annual returns and financial statements for FY 2024–25 without paying additional fees until 31st December 2025.

Form	Original Due Date	Extended Deadline
MGT-7 (Annual Return)	Within 60 days from AGM	31st December 2025
MGT-7A (Annual Return for OPC)	Within 60 days from AGM	31st December 2025
AOC-4 (Financial Statements)	Within 30 days from AGM	31st December 2025
AOC-4 CFS (Consolidated FS)	Within 30 days from AGM	31st December 2025
AOC-4 NBFC (Ind AS)	Within 30 days from AGM	31st December 2025
AOC-4 CFS NBFC (Ind AS)	Within 30 days from AGM	31st December 2025
AOC-4 (XBRL)	Within 30 days from AGM	31st December 2025

Note: The extension does not apply to the statutory timelines for holding Annual General Meetings (AGMs). Companies must adhere to AGM schedules to avoid legal action.

Step-by-Step Guide to Filing AOC-4 & MGT-7

Step 1: Prepare Required Documents

Before initiating the filing process, companies must collate:

Board resolutions and minutes of the AGM
Annual financial statements
Auditor’s report and certifications
List of shareholders and directors
Details of any changes in authorized capital or charges

Step 2: Access MCA-21 Version 3 Portal

Login using company credentials
Ensure a valid Digital Signature Certificate (DSC) is linked

Step 3: Select the Correct Form

For annual returns: MGT-7 or MGT-7A
For financial statements: AOC-4, AOC-4 CFS, AOC-4 NBFC (Ind AS), AOC-4 CFS NBFC (Ind AS), AOC-4 (XBRL)

Step 4: Complete the Form Accurately

Fill in all fields carefully
Ensure all shareholder, director, and financial details are accurate
Attach necessary supporting documents

Step 5: Submit and Obtain SRN

Verify all entries
Submit the form online
Record the Service Request Number (SRN) for confirmation and future reference

Implications of Missing the Deadline

Companies failing to file after 31st December 2025 are liable for:

Additional Fees

As per Companies (Registration Offices and Fees) Rules, 2014, late filings attract penalties calculated based on authorized capital.

The longer the delay, the higher the additional fees.

Legal Consequences

Non-compliance may result in penalties for directors and key managerial personnel under the Companies Act, 2013.

Persistent default could lead to prosecution and fines.

Impact on Corporate Governance

Late filings affect company transparency, shareholder confidence, and compliance reputation.

It may also trigger regulatory scrutiny from MCA and tax authorities.

Surcharge on Income Tax for Domestic Companies

Filing annual returns and financial statements is also linked with tax compliance. Companies must understand the surcharge on income tax for domestic companies, especially when profits exceed certain thresholds.

For domestic companies with income above ₹1 crore, a surcharge ranging from 7% to 12% may be applicable depending on the total income.
Late filings of financial statements can trigger scrutiny from tax authorities, leading to additional penalties and interest.
Accurate filing of AOC-4 and MGT-7 forms ensures that reported profits and taxes are aligned with the Income Tax Return, mitigating the risk of surcharge disputes.

Key Takeaway: Timely filing not only avoids MCA penalties but also ensures correct calculation of income tax and surcharges, protecting the company from additional financial liabilities.

Benefits of Filing Before 31st December 2025

Avoid Additional Fees: Filing within the extended deadline ensures no late fees.
Ensure Regulatory Compliance: Protects directors and management from legal consequences.
Smooth Transition to MCA-21 Version 3: Adapting to the revised e-Forms reduces errors and rejections.
Maintain Tax Compliance: Correctly filed returns facilitate accurate income tax reporting and surcharge calculations.
Enhance Corporate Governance: Transparent and timely filings improve stakeholder confidence.

Common Errors to Avoid in Filing

Incorrect shareholder or director details
Missing financial statements or auditor reports
Using outdated e-Forms
Failing to attach supporting documents correctly
Ignoring statutory deadlines for AGMs

Avoiding these errors ensures smooth filing and prevents unnecessary penalties and regulatory scrutiny.

Checklist for Annual Filing

AGM held within statutory timeline
Annual return (MGT-7/MGT-7A) prepared accurately
Financial statements (AOC-4 series) prepared and audited
Required documents collated and verified
Correct e-Form selected on MCA-21 Version 3
DSC verified and functional
Submission done before 31st December 2025
SRN recorded for future reference

Conclusion

The MCA’s extension of the annual return and financial statement filing deadline to 31st December 2025 is a significant relief for companies navigating the new MCA-21 Version 3 portal and revised e-Forms.

Timely and accurate filing of AOC-4 and MGT-7 ensures regulatory compliance, avoids additional fees, and maintains alignment with income tax obligations, including surcharge on domestic companies. Companies must prioritize compliance, gather all necessary documents, and submit their forms on time to safeguard against penalties and legal action.

Stay compliant with IndiaFilings!

Stay compliant and avoid penalties by filing your annual returns and financial statements before the deadline. At IndiaFilings, we provide end-to-end assistance for AOC-4, MGT-7, and related filings, ensuring accurate, timely, and hassle-free submission on the MCA-21 portal. Get professional support today and secure your company’s compliance with statutory regulations.

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Frequently Asked Questions

Common questions about Annual Return & Financial Filing Extension 2025 India.

Form AOC-4 is used for filing the financial statements of a company with the Ministry of Corporate Affairs (MCA) every year as per the Companies Act, 2013. It includes documents like the balance sheet, profit and loss account, cash flow statement, and other relevant reports.

As per the Companies Act, 2013, companies are required to file a copy of their financial statements, duly adopted at the annual general meeting, within thirty days of conducting the AGM. For One Person Companies, the due date is within 180 days of the closure of the financial year.

The MCA has announced that no additional fees will be levied up to 15th February 2021 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, and AOC-4 Non-XBRL in respect of the financial year ended on 31st March 2020. This provides relief to companies by allowing them to file without incurring additional fees for the delay.

Companies listed with any stock exchange in India and their Indian subsidiaries, companies with paid-up capital of Rs. 5 crore or more, companies with a turnover of Rs. 100 crore or more, and companies required to prepare their financial statements following Companies (Indian Accounting Standards) Rules, 2015 are required to file Form AOC-4 XBRL.

The documents required to be filed along with Form AOC-4 include a copy of financial statements, statement of subsidiaries (Form AOC-1), statement of related party transactions (Form AOC-2), CSR policy, Secretarial Audit Report, Directors' report, and other relevant documents as per the Companies Act, 2013.

The fees for filing Form AOC-4 depend on the company's nominal share capital. It ranges from Rs. 200 for companies without share capital to Rs. 600 for companies with a share capital of Rs. 1 crore or more.

Form AOC-4 can be digitally signed by a director, manager, CFO, or CEO of the company. Additionally, a practicing Chartered Accountant, Cost Accountant, or Company Secretary needs to certify the authenticity of the information entered in the form.

In case of delay in filing Form AOC-4, an additional fee of Rs. 100 per day is applicable beyond the prescribed due date under Sections 92(4) and 137(1) of the Companies Act, 2013. Furthermore, the normal filing fees are increased by 2 to 12 times depending on the duration of the delay.

Yes, the MCA has clarified that if companies provide an absolute figure in e-forms like AOC-4, it shall not be treated as an incorrect certification by professionals, even if the figures are rounded off as per the amendment in Schedule III of the Companies Act, 2013.

The procedure for filing Form AOC-4 involves logging into the MCA portal, entering the company's CIN and relevant details, uploading the required documents, making the fee payment, digitally signing the form, and submitting it. Upon successful submission, an SRN and challan will be generated for future reference.