India Filings January 01: MCA Delay Eases, GSTR-9 Due Date in Focus
With the gstr 9 due date in focus, India Inc starts 2026 with mixed relief. The MCA filing extension to 31 January 2026 and a ROC late fee waiver ease pressure on AOC-4 and MGT-7. But GST annual returns (GSTR-9/9C) and income-tax timelines still drive cash outflows and penalties. We outline what changed at MCA, why GST and ITR need priority now, and a smart January plan so finance teams in India stay compliant and protect cash.
MCA extension: relief, not a blanket delay
The Ministry of Corporate Affairs extended companies’ annual filings to 31 January 2026 and announced a ROC late fee waiver for these forms. This gives companies time to finish audits and board approvals without penalty pressure. The move follows year-end congestion. See details reported by Business Standard: MCA extends deadline, waives late fee.
Users flagged MCA portal glitches near the 31 December rush, with “extend due date” trending online. Livemint covered the complaints: Portal glitch claims rise. With the MCA filing extension in place, teams can stage ROC forms later in January and free capacity this week for GST annual work and income-tax reconciliations.
GST annual return: deadlines and high-impact checks
The gstr 9 due date is the 31 December following the financial year. For FY 2024-25, that fell on 31 December 2025. If your return is still pending, finish the annual reconciliation now to limit late fees and interest. Also review whether a 9C reconciliation statement applies, and ensure books align with filed GSTR-1 and GSTR-3B.
Focus on supplier-side credits vs. GSTR-2B, unclaimed ITC, year-end credit notes, rate changes, and place-of-supply errors. Many tax gaps surface only in the annual return. Fixing these soon after the gstr 9 due date reduces compounding interest. Where 9C is required, keep working papers clear and consistent with audited financials to avoid notices.
Income tax: ITR due date, belated and updated routes
For FY 2024-25 (AY 2025-26), the ITR due date norms were 31 July for non-audit and 31 October for audit cases, with transfer pricing later. If missed, the belated window typically ran till 31 December of the assessment year. Past that, an updated return may be filed within 24 months, with additional tax payable.
Run a clean match of AIS/26AS with books to catch missing income, TDS gaps, or refund issues. Quantify tax outgo from GST annual reconciliation that impacts profit and tax. If cash is tight, stage vendor reconciliations and tax payments week by week. Keep management informed on the ITR due date history and any pending exposures.
A quick compliance game plan for January
Lock sales vs. GSTR-1, tax paid in GSTR-3B, and book turnover for FY 2024-25. Tie GSTR-2B to purchase registers and close vendor chasers. Resolve annual return differences arising around the gstr 9 due date and quantify interest early. Document positions and approvals so any future review is easy to defend.
Tick off AIS/26AS tie-outs, interest income, dividend credits, and year-end provisions. For audit cases, sync Form 3CD workings with GST reconciliations. If you missed the ITR due date, assess belated or updated-return options and the extra tax cost. Use the MCA filing extension and ROC late fee waiver to finish secretarial work after tax-critical tasks.
Final Thoughts
The MCA filing extension to 31 January 2026 and the ROC late fee waiver reduce secretarial stress, but they do not change tax laws. The gstr 9 due date for FY 2024-25 was 31 December 2025, so annual GST work should be closed first to curb interest and late fees. Next, confirm where you stand versus the ITR due date path, and decide on belated or updated returns if needed. Use January to reconcile GST ledgers, match AIS/26AS with books, and document decisions. With a clear weekly plan, finance teams can protect cash flow, cut penalty risk, and enter February with compliance under control.
FAQs
By rule, the gstr 9 due date is 31 December following the financial year. For FY 2024-25, it fell on 31 December 2025. If you have not filed, complete the annual reconciliation now to reduce late fees and interest, and assess whether a 9C reconciliation statement applies.
No. The MCA filing extension and ROC late fee waiver apply to company filings like AOC-4 and MGT-7. They do not alter GST timelines or the ITR due date. Prioritize GST annual returns and income-tax reconciliations first, and plan ROC forms later in January while the waiver is available.
Late filing can trigger late fees and interest if tax liability is discovered in reconciliation. Close mismatches between GSTR-1, GSTR-3B, and books, and verify ITC with GSTR-2B. File as soon as possible after the gstr 9 due date to reduce compounding costs and lower the risk of notices.
If the belated window has ended, you may consider an updated return within 24 months of the end of the relevant assessment year, subject to additional tax. First reconcile AIS/26AS with books, quantify the tax and interest impact, and then file promptly to minimize further costs.
Disclaimer:
The content shared by Meyka AI PTY LTD is solely for research and informational purposes. Meyka is not a financial advisory service, and the information provided should not be considered investment or trading advice.
