AOC-4 Due Date Extended to 31 Dec 2026, MGT-7 to 31 Jan 2027: But LLP Form 8 Is Still Due 30 Oct (FY 2025-26)

By

⚡ Quick answer: ROC filing due dates FY 2025-26

  • AOC-4 (all variants, incl. OPC): file by 31 Dec 2026 with no additional fee.
  • MGT-7 / MGT-7A: file by 31 Jan 2027 with no additional fee.
  • Source: MCA General Circular 05/2026 dated 24 Oct 2026.
  • NOT covered: LLP Form 8 (still due 30 Oct 2026), ADT-1, DIR-12 and the AGM deadline.

👀 Eye-opener: this relief has a trap door

Many owners will read "deadline extended" and relax. But the waiver is all-or-nothing. Miss 31 Dec (AOC-4) or 31 Jan (MGT-7) by even one day and the ₹100-per-day fee is counted from the original due date, not the new one.

Hidden risk: LLPs are not in this circular. If your LLP's Form 8 is not filed by 30 Oct 2026, the fee clock starts on 31 Oct. For companies, three continuous years of non-filing can disqualify directors (Sec 164(2)).

💰 Saver tip: treat the old dates as your real deadline and the new dates as a safety net. Filing early also avoids the year-end portal rush.

📅 AOC-4 and MGT-7 due date FY 2025-26 (after extension)

Form Normal due date* No-fee date now Covered?
AOC-4 / CFS / XBRL / NBFC (Ind AS) 30 Oct 2026 31 Dec 2026 ✅ Yes
AOC-4 (OPC) 180 days from FY end (27 Sep 2026) 31 Dec 2026 ✅ Yes
MGT-7 / MGT-7A 29 Nov 2026 31 Jan 2027 ✅ Yes
LLP Form 8 (Statement of Account & Solvency) 30 Oct 2026 30 Oct 2026 ❌ No
ADT-1 / DIR-12 / AGM As per Act No change ❌ No

*Assumes AGM on 30 Sep 2026. Your date depends on your actual AGM date.

🧮 Late fee example: what missing the new date costs

Additional fee is generally ₹100 per day per form (no upper cap for these forms). Watch how the count restarts from the original date:

Situation Days counted Additional fee
AOC-4 filed 31 Dec 2026 0 (relief applies) ₹0
AOC-4 filed 5 Jan 2027 31 Oct 2026 → 5 Jan 2027 = 67 ₹6,700
MGT-7 filed 15 Feb 2027 30 Nov 2026 → 15 Feb 2027 = 78 ₹7,800
LLP Form 8 filed 31 Dec 2026 31 Oct → 31 Dec 2026 = 62 ₹6,200

In this example, missing both new dates costs the company ₹14,500 in additional fees; filing on time costs only the normal fee.

⚠️ Who must still act this week

  • Every LLP: file Form 8 for FY 2025-26 by 30 Oct 2026.
  • Companies that have not held their AGM: the circular gives no AGM relief.
  • Pending AOC-4/MGT-7 for FY 2024-25 or earlier: not covered.
  • Fees already paid before the circular: no refund mechanism is provided.

✅ ROC annual filing checklist: 5 steps before you file

1. Confirm AGM date
Check the AGM minutes; it decides your normal due dates.

2. Tally financials with ITR
Turnover, profit and tax in AOC-4 should match audited accounts and the ITR.

3. Check DSC and DIN KYC
Expired DSCs and inactive DINs are the top cause of last-week delays.

4. Attach the right documents
Board's report, auditor's report, AGM notice; check CSR and related-party sections.

5. File AOC-4 first, then MGT-7
Keep the SRN and challan; download the filed forms for your records.

❓ FAQs on AOC-4, MGT-7 and LLP Form 8 due dates

What is the AOC-4 due date for FY 2025-26?

Normally 30 days from the AGM (30 Oct 2026 if the AGM was on 30 Sep). Under MCA General Circular 05/2026, AOC-4 (all variants, including OPC) can be filed up to 31 Dec 2026 without additional fee.

What is the MGT-7 / MGT-7A due date for FY 2025-26?

Normally 60 days from the AGM (29 Nov 2026 for a 30 Sep AGM). The circular allows filing up to 31 Jan 2027 without additional fee.

Is LLP Form 8 due date extended in 2026?

As of 28 Oct 2026, we have not seen any MCA circular extending LLP Form 8. It remains due 30 Oct 2026; late filing attracts additional fee of ₹100 per day. Check the MCA portal for any later update.

Is the AGM due date also extended?

No. The circular clearly says it does not extend the time for holding AGMs. A company that missed the 30 Sep 2026 AGM date remains in default under the Act.

What if I file AOC-4 after 31 Dec 2026?

The relief is lost fully. Additional fee will be counted from the original due date (e.g. 30 Oct 2026), not from 31 Dec 2026.

Unsure about your ROC or LLP filing?

Talk to a Chartered Accountant to review your forms and dates.

📞 Call 77602 52581 💬 WhatsApp Now

📚 References: MCA General Circular 05/2026 dated 24 Oct 2026 (see "Circulars" on the MCA portal); Companies Act, 2013 Sec 92, 137, 164(2); LLP Rules, 2009 (Form 8)

Disclaimer: General information as of 28 Oct 2026, not professional advice; verify with the official circular before filing.

Location: Bengaluru, Karnataka, India

Comments

Post a Comment

Most Read This Month

What is Crèche Pay in the New Labour Code?

By
Image
  Code on Social Security, 2020 and Maternity Benefit Act, 1961 require certain employers in India to provide crèche (child-care) facilities for employees with young children. Many employees and HR professionals commonly refer to the monetary alternative as “crèche pay.” This article explains what crèche pay means, when it is applicable, and how employers comply with the rule under the new labour framework. 👶 What is Crèche Pay? Crèche pay is a child-care allowance paid by an employer when a physical crèche facility is not provided. Legally, the law mandates a crèche facility , but many organizations provide a monthly childcare allowance or reimbursement instead. This allowance is informally called crèche pay . 👉 In simple words: Crèche Pay = Childcare allowance given instead of providing a crèche facility. 🏢 When is Crèche Facility Mandatory? Under Indian labour law: ✔ A crèche facility must be provided if an establishment employs 50 or more employees . This rule applies ...
Read more

Missed GST Credit from FY 2025–26? Complete This ITC Check Before 30 November 2026

By
Image
Missed GST Credit from FY 2025–26? Complete the ITC reconciliation before the statutory time limit closes. An invoice may be recorded in your accounts, but that alone does not protect your GST input tax credit. If an eligible FY 2025–26 invoice is missed beyond the statutory limit, the credit may become unavailable. Businesses should therefore reconcile the purchase register with GSTR-2B well in advance. Statutory ITC cut-off: 30 November 2026 The cut-off is 30 November following the financial year or the date of filing the relevant annual return, whichever is earlier. Practical point for monthly filers: October 2026 GSTR-3B, ordinarily due in November, is generally the last regular monthly return available before the statutory cut-off. Do not wait until 30 November to start checking invoices. Why eligible ITC may get missed Supplier did not upload the invoice The purchase is in your books, but the invoice does not appear in GSTR-2B. ...
Read more

Company Incorporated? New DPIIT Startup Recognition Limits Could Benefit More Founders in 2026

By
STARTUP INDIA UPDATE Company Incorporated? Check Your DPIIT Startup Recognition Eligibility Incorporation creates your entity. DPIIT Startup recognition is a separate application. Important 2026 change The general turnover ceiling for DPIIT Startup recognition has increased from ₹100 crore to ₹200 crore . The revised framework also provides extended limits for qualifying DeepTech startups. Incorporation and DPIIT recognition are different Process What it means Entity incorporation Creates the company, LLP or registered partnership under the applicable law. DPIIT recognition Recognises an eligible entity as a startup under the Startup India framework. Income-tax benefit Requires separate eligibility and compli...
Read more