MCA Relaxes Additional Fee for AOC-4, MGT-7, CRA-4 Filings

The MCA Relaxes Additional Fees for AOC-4, MGT-7 and CRA-4 Filings

The Ministry of Corporate Affairs, through General Circular No. 05/2026 dated 24 October 2026, has provided a one-time relaxation from the levy of additional fees for filing certain annual compliance forms relating to FY 2025-26.

Under the circular, MCA relaxes additional fees

• Form AOC-4 and its variants (AOC-4 XBRL, AOC-4 CFS, etc.) may be filed up to 31 December 2026 without payment of additional fees.
• MCA Form MGT-7 and MGT-7A (Annual Return) may be filed up to 31 January 2027 without payment of additional fees.
• Companies will still be required to pay the normal statutory filing fees applicable to these forms.

Important Clarification on MCA: Relaxes Additional Fees

This relaxation is only a waiver of additional filing fees and does not extend the due date for holding the Annual General Meeting under the Companies Act, 2013. Accordingly:

• Companies must continue to comply with the prescribed AGM timelines.
• The circular should not be interpreted as an extension of statutory compliance deadlines under the Companies Act.
• Any non-compliance relating to the conduct of the AGM will continue to be governed by the applicable legal provisions.

Additional Fees After the Relaxation Period

MCA has clarified that where the forms are filed after the extended relaxation period:

• Additional fees will become payable.
• Such additional fees will be calculated from the original statutory due date, and not from the extended filing window.

Similar Relief for Cost Audit Report

Further, General Circular No. 06/2026 grants a similar relaxation for Form CRA-4 (Cost Audit Report), permitting filing up to 31 December 2026 without additional fees.

However, companies should:

• Avoid treating the relaxation as an AGM extension.
• Complete financial statement and annual return filings well before the revised dates.
• Avoid last-minute filings during the final week of December and January, when MCA portal congestion and technical issues are common.
• Ensure proper review and reconciliation of financial statements and annual return disclosures before submission.

MCA compliance Key Dates at a Glance 

Many companies that held their AGM on 30 September 2026 would ordinarily have had an AOC-4 filing due date of 30 October 2026. The MCA relaxation provides extra time to complete annual filings without incurring additional fees. Following Key Dates at a Glance

• AOC-4 & Variants: File up to 31 December 2026 without additional fees
• CRA-4: File up to 31 December 2026 without additional fees
• MGT-7 / MGT-7A: File up to 31 January 2027 without additional fees
• AGM Due Date: No extension granted
• Delay Beyond Relaxation Period: Additional fees to be computed from the original statutory due date

Companies should use the relaxation period to complete pending ROC filings without additional fees, while ensuring that AGM-related compliances continue to be adhered to within the prescribed timelines.