Official Source
Ministry of Corporate Affairs
The Ministry of Corporate Affairs (MCA) has notified the due dates for annual filings for companies for Financial Year 2026-27. All companies registered under the Companies Act 2013 must file their Annual Return (Form MGT-7/7A) and Financial Statements (Form AOC-4) within the specified deadlines.
Key Due Dates for FY 2026-27
Form AOC-4 (Financial Statements):
Form MGT-7/7A (Annual Return):
- ▸OPC (One Person Company): 180 days from end of FY = September 27, 2026
- ▸Other Companies: Within 30 days from AGM date (latest by September 29 if AGM held on September 30)
- ▸Note: AGM must be held within 6 months of year-end = by September 30, 2026
- ▸Within 60 days from AGM date
- ▸If AGM held on September 30 = November 29, 2026 (commonly filed by November 30)
Section 403 — Additional Fees After Due Date
Filings after the due date attract additional fees:
| Delay Period | Additional Fee per Document |
|---|---|
| Up to 30 days | 2× of normal fees |
| 30–60 days | 4× of normal fees |
| 60–90 days | 6× of normal fees |
| 90–180 days | 10× of normal fees |
| Beyond 180 days | 12× of normal fees |
Mandatory Disclosures in MGT-7
The Annual Return must include:
- ▸Registered office, principal business, holding/subsidiary details
- ▸Share capital, indebtedness, and debentures
- ▸Director/KMP details with DIN, appointments, and resignations
- ▸Shareholding pattern and promoter holding
- ▸Meetings (Board, AGM, EGM) summary
- ▸Listed company specific disclosures
Board and AGM Requirements
- ▸Minimum Board Meetings: 4 per year with not more than 120 days gap between two consecutive meetings
- ▸AGM: Must be held within 6 months from end of financial year
- ▸Annual Accounts: Must be laid before members at AGM
- ▸Statutory Auditor: Annual audit mandatory; rotation required for larger companies
Director KYC (DIR-3 KYC) Reminder
All directors with DIN must file DIR-3 KYC every year:
MCA will deactivate DINs of directors who have not filed KYC. Companies must ensure all directors have active DINs.
- ▸Web form (if no change): DIR-3 KYC-Web — due September 30 each year
- ▸Full form (if details changed): DIR-3 KYC — due September 30 each year
- ▸Non-filing results in DIN deactivation; reactivation requires paying ₹5,000 late fee
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