Extension for Submission of Annual Returns for Financial Year 2025-26

General Circular No. 05/2026

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File No. Policy-17/111/2022-CL-V-MCA
भारत सरकार /Government of India
कॉर्पोरेट कार्य मंत्रालय/Ministry of Corporate Affairs

तीसरी मंजिल, कर्तव्य भवन-1
3rd floor, Kartavya Bhawan-1,
Man Singh Road, New Delhi - 110001
Dated: 24^th Oct, 2026

To,

The DGCoA,
All Regional Directors,
All Registrar of Companies,
All Stakeholders.

Subject: Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013- reg.

Sir/Madam,

The Ministry has received representations from various stakeholders requesting an extension of the due dates for filing annual statutory forms under the Companies Act, 2013 (the Act), for the financial year 2025-26.

2. In view of the representations received and to enable companies to complete their annual statutory filings, it has been decided that companies will be allowed to file:

• (a.) the financial statements in e-forms AOC-4, AOC-4 (CFS), AOC-4 (XBRL), AOC-4 NBFC (Ind AS) and AOC-4 CFS NBFC (Ind AS) for the financial year 2025-26 up to 31st December, 2026;
• (b.) for filing annual returns in e-Forms MGT-7 and MGT-7A for the financial year 2025-26 up to 31st January, 2027,

without payment of additional fees.

3. However, it is hereby clarified that this General Circular shall not be construed as conferring any extension of statutory time for holding of AGMs by the companies under the Act and the companies which have not adhered to the relevant statutory timelines shall be liable under the relevant provisions of the Act.

4. Any filings made subsequent to the currency of this General Circular would attract payment of all fees, including additional fees, as provided in the Companies (Registration Offices and Fees) Rules, 2014, from the date when such filings were actually due under the Act.

5. This issues with the approval of the Competent Authority.

Yours faithfully,

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(Nupur Aishwarya)
Deputy Director, Policy

Copy to:

1. e-Governance Section and Web Content officer to place the Circular on MCA Website.
2. Guard File.

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[Image omitted. See the official document.] [Image omitted. See the official document.]

NSE Clearing Limited

Circular

To All Clearing Members

Sub: Extension for submission of Annual Returns for Financial Year 2025-26.

This has reference to NCL Circular NCL/CMPL/76754 dated October 06, 2026, pertaining to submission of Annual Returns for the financial year 2025-26.

Members are hereby informed that the Ministry of Corporate Affairs (MCA), vide its Circular Ref. 05/2026 dated October 24, 2026, titled “Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Returns under the Companies Act, 2013” has extended the due date for filing Financial Statements with the Registrar of Companies (ROC) for the financial year ended March 31, 2026, from October 31, 2026, to December 31, 2026. Same is attached as Annexure.

In view of the above, members are hereby informed that the due date for submission of Annual Returns for Financial Year 2025-26 is extended till December 31, 2026. Members are advised to submit the Annual Returns for the Financial Year ended March 31, 2026, on or before December 31, 2026.

It is reiterated that as per SEBI PR No.58/2026 dated September 17, 2026, and NCL circular no. NCL/CMPL/76430 dated September 18, 2026, regarding “Samuhik Prativedan Manch- A Technology based sharing mechanism of common submissions extended to Members of Clearing Corporations”, Clearing/Self Clearing Members of the Clearing Corporation who are also registered with NSE will be required to submit their Annual Return to NSE only. Further, Clearing/Self Clearing Members of NCL who are not enabled at NSE for submissions and Professional Clearing members are required to make submissions to NCL through the NCL portal at link (https://ims.connect2nsccl.com/NCLMemberPortal/).

In case of non-submission of Annual Returns for the financial year 2025-26, within the due date/ shortfall in networth, actions shall be initiated by NCL as stipulated vide Circular Ref No. NCL/CMPL/74024 dated April 30, 2026, and Circular ref no. NCL/CMPL/67927 dated May 8, 2025 and NCL/CMPL/70806 dated October 14, 2025.

Confidential

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NSE Clearing Limited

Any issues faced while uploading the Annual Return in the NCL portal may be sent to the email id “membership@nseclearing.co.in” with the subject line “Annual Return for the Financial Year 2025-26 – Issues in Submission - <Name of the Clearing member and Member code>”.

All members are advised to take note of the same and comply.

For and on behalf of
NSE Clearing Limited

Jinal Shah
Associate Vice President

Confidential