MCA has extended the due date for filing AOC-4 (Financial Statements) and MGT-7 (Annual Return) for FY 2025-26 without additional fees. Companies now have until 31 October 2026 and 30 November 2026 respectively. This provides significant relief to companies with pending statutory filings.

MCA has amended the Companies (Accounts) Rules 2014 to mandate additional disclosures in Board's Report for FY 2025-26. Companies must now disclose CSR spend details, related-party transactions above ₹10 crore, and details of loans/investments under Section 186. Non-compliance may attract penalties under Section 450.

MCA has waived the additional late fees for filing certain e-forms for a limited period ending 31 May 2026. This covers forms such as DIR-3 KYC, INC-22A (Active), and MGT-14. Companies with pending filings should take advantage of this one-time waiver to regularise their compliance status.

Schedule III of the Companies Act has been further amended to require new disclosures in financial statements including crypto-asset holdings, MSME payment details, and ageing schedule of trade payables. These disclosures are mandatory for financial statements prepared for FY 2025-26 and onwards.

MCA has updated the DIR-3 KYC process to make Aadhaar OTP-based e-KYC mandatory for all directors. Physical KYC will no longer be accepted from FY 2025-26. Directors must link their Aadhaar with the DIN portal before completing the annual KYC. Due date remains 30 September 2026.

The rules for appointment of Independent Directors have been updated. Companies with a paid-up capital of ₹10 crore or above must now appoint at least one woman director. Additionally, Independent Directors must complete a refresher course on the MCA21 portal every three years to remain eligible.

MCA has launched a revamped Charge Management module on the MCA21 V3 portal. Companies can now register, modify, and satisfy charges online with digital signatures. The new module also features automatic reminders 30 days before charge renewal deadlines, reducing the risk of missed filings.

Companies incorporated after 2 November 2019 that have not yet filed INC-20A (Declaration for Commencement of Business) have been given a one-time opportunity to file without payment of additional penalty up to 31 July 2026. Failure to file after this date may result in company being struck off from the register.

MCA has issued a reminder that MSME Form I (half-yearly return on outstanding payments to MSME vendors) is due by 31 July 2026 for the April–September 2026 period. Companies with outstanding payments to MSMEs for more than 45 days must mandatorily file this return. Penalty for non-filing ranges from ₹25,000 to ₹3 lakh.

The CSR rules have been amended to include new eligible activities under Schedule VII, including support for PM-SVANIDHI scheme and urban livelihood programmes. Companies may now allocate CSR funds to government-backed digital literacy initiatives. CSR reporting format in Board's Report has also been updated with new annexures.

NFRA has notified the applicability of revised Standards on Auditing (SA 315 and SA 540) for audits of financial years starting from 1 April 2026. Auditors must follow the revised risk assessment and accounting estimates standards. Companies should coordinate with their statutory auditors to update the audit engagement terms accordingly.

MCA has initiated a fresh drive to identify and strike-off inactive companies under Section 248 of the Companies Act 2013. Companies that have not filed financial statements or annual returns for two or more consecutive years are at risk. MCA will issue show cause notices and companies will have 30 days to respond before being struck off.