MCA Additional Fee Relaxation for AOC-4 & MGT-7 Filing: Current Status and History
MCA periodically waives the additional (late) fee for filing AOC-4, AOC-4 (CFS), AOC-4 XBRL, and MGT-7/MGT-7A when companies face genuine filing-window pressure. Most recently, this relief was extended through 31 January 2026 for FY 2024-25 filings under General Circular No. 08/2025. This page tracks the full pattern so you always know the current status.
Current relief status
Under General Circular No. 06/2025 (17 October 2025) and General Circular No. 08/2025 (30 December 2025), MCA permitted companies to file FY 2024-25 Annual Returns and Financial Statements AOC-4, AOC-4 (CFS), AOC-4 (XBRL), MGT-7, and MGT-7A up to 31 January 2026 without payment of any additional fee. Only the normal filing fee applied during this window; the additional (late) fee was waived, and the underlying AGM deadline itself was not extended.
How the relaxation mechanism works
MCA issues these circulars in response to stakeholder representations citing genuine difficulty completing annual filings on time, commonly finalization delays, portal migration issues (such as the MCA-21 V2-to-V3 transition), or year-end compliance workload. Each circular waives only the additional fee; the normal fee based on authorized share capital remains payable, and the relief window is time-bound with a hard cutoff.
Historical relaxation windows
| Circular | Financial Year | Forms Covered | Relaxation Window |
|---|---|---|---|
| General Circular (Oct 2021) | FY 2020-21 | AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL, MGT-7/7A | Extended to 31 Dec 2021 |
| General Circular 17/2021 & 22/2021 | FY 2020-21 | Same as above | Further extended to 15 Feb 2022 (AOC-4 forms) / 28 Feb 2022 (MGT-7/7A) |
| General Circular 06/2025 | FY 2024-25 | AOC-4, AOC-4 (CFS), AOC-4 (XBRL), MGT-7/7A | Extended to 31 Dec 2025 |
| General Circular 08/2025 | FY 2024-25 | Same as above | Further extended to 31 Jan 2026 |
What happens if you miss the relaxation window
Once a relaxation window closes, standard additional fees apply retroactively from the original due date: ₹100 per day with no upper cap for AOC-4 and MGT-7/MGT-7A, meaning delays can run into lakhs of rupees for long-pending filings. Non-filing for three consecutive years can result in a company being marked active-non-compliant and directors facing disqualification under Section 164(2) of the Companies Act, 2013.
Related LLP compliance relief
MCA has issued similar additional-fee waivers for LLP Form 8 (Statement of Account and Solvency) filings under the LLP Act. See our LLP Form 8 fee relaxation update for details.
Stay ahead of the next filing season
Rather than tracking each circular individually, build annual filing deadlines into your compliance calendar. Our corporate secretarial services team manages AOC-4 and MGT-7 filings end-to-end, including monitoring for any relief windows for MCA issues each year.
Last reviewed: July 2026.