Regulatory update – India

This extension follows multiple reports of technical glitches, frequent timeouts, and other portal-related issues faced by users ahead of the previous deadline of 31 December 2025.

E-Forms covered by the extension

• MGT-7 – Annual return for companies other than OPCs and small companies
• MGT-7A – Abridged annual return for OPCs and small companies
• AOC-4 – Financial statements and related documents
• AOC-4 CFS – Consolidated financial statements
• AOC-4 NBFC (Ind AS) – Financial statements for NBFCs
• AOC-4 CFS NBFC (Ind AS) – Consolidated financial statements for NBFCs
• AOC-4 (XBRL) – Financial statements in XBRL format

Context

Under the Companies Act, 2013, annual returns must be filed within 60 days of the AGM, and financial statements within 30 days of the AGM. The deployment of revised e-Forms on the MCA-21 Version 3 portal on 14 July 2025, completing the transition from V2 to V3, impacted filings for FY 2024-25.

Additionally, e-Forms were unavailable from 18 June to 13 July 2025 due to system migration, for which the MCA had earlier extended deadlines to 15 August 2025 (General Circular No. 01/2025 dated 16 June 2025).

The deadline was previously extended to 31 December 2025 via General Circular No. 06/2025 dated 17 October 2025, and has now been further extended to 31 January 2026.

Key points to note

• These circulars do not extend statutory timelines for holding AGMs
• Filings made after 31 January 2026 will attract all applicable fees, including additional fees, from the original due date under the Companies Act, 2013