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Quick Summary
A circular has been issued on 30 December 2025 that it has extended the due date for ROC annual filings pertaining to FY 2024-25 from 31 December 2025 to 31 January 2026, providing significant relief due to high late fees. It means No late fee applies until 31 January 2026, allowing filers to pr
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FAQ :
The due date for ROC annual filings for FY 2024-25 has been extended from 31 December 2025 to 31 January 2026.
No, there are no late fees applicable for ROC annual filings until the new deadline of 31 January 2026.
No, there is no extension for GSTR-9 (annual return) and GSTR-9C (reconciliation statement) filings. Late fees of £200 per day start accruing from 1 January 2026.
The recommended order is to file GSTR-9 and GSTR-9C by 31st December 2025, then finish revised/belated ITRs by 31st December 2025, and finally, the ROC AOC-4 & MGT-7 filings by 31st January 2026.
After 31 December 2025, only 'updated returns' will be allowed, which come with additional taxes ranging from 25% to 70% depending on when they are filed within 48 months.
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