Company Annual Filing: AOC-4 & MGT-7 Compliance in India
Every company registered in India must comply with annual filing requirements under the Companies Act, 2013. Two key forms that private limited companies, one-person companies (OPCs), and other entities must file with the Registrar of Companies (ROC) are AOC-4 and MGT-7. Ensuring timely filing helps avoid penalties and keeps your company in good standing. Here's everything you need to know about these compliance requirements.
What is AOC-4?
AOC-4 is the financial statement filing form that every company must submit annually. It provides details of the company's balance sheet, profit & loss statement, auditor's report, and other financial disclosures.
Who Needs to File AOC-4?
- Private Limited Companies
- One Person Companies (OPCs)
- Public Limited Companies
- Other Registered Entities under the Companies Act
AOC-4 Due Date
- For OPCs: Within 180 days from the end of the financial year.
- For Other Companies: Within 30 days from the date of the Annual General Meeting (AGM). Generally, this means the deadline is 29th October for companies following an April-March financial year.
Documents Required for AOC-4
- Audited Financial Statements (Balance Sheet & P&L)
- Board's Report
- Auditor's Report
- Notes to Accounts
- Statement of Cash Flow (if applicable)
- Corporate Social Responsibility (CSR) Report (if applicable)
Penalty for Late Filing of AOC-4
If a company fails to file AOC-4 on time, a penalty of ₹100 per day continues to accrue until the filing is completed. Additionally, directors may face disqualification in case of prolonged non-compliance.
What is MGT-7?
MGT-7 is the Annual Return filing form that provides details about the company's structure, management, shareholding pattern, and compliance with statutory requirements.
Who Needs to File MGT-7?
- All Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs) (MGT-7A for OPCs & Small Companies)
MGT-7 Due Date
- For All Companies: Within 60 days from the AGM date. This means companies with an AGM held on 30th September must file MGT-7 by 29th November.
Documents Required for MGT-7
- Shareholding Details
- Director & Key Managerial Personnel (KMP) Details
- Registered Office Address
- Debt Structure (if applicable)
- Details of Transfers and Changes in Capital
- Other Company Compliance Details
Penalty for Late Filing of MGT-7
The penalty for late filing is ₹100 per day until the form is filed. Persistent non-compliance may lead to stricter penalties, including legal action against the company and directors.
Our Compliance Approach
At Advisorate, we provide comprehensive compliance assistance for your company's annual filing requirements:
Timelines
AGM
Annual General Meeting within 6 months from the end of financial year
AOC-4 Filing
Within 30 days of AGM (by 29th October usually)
MGT-7 Filing
Within 60 days of AGM (by 29th November usually)
Our Company Annual Filing Services
- Comprehensive Filing Support: We assist with documentation, review, and submission for AOC-4 & MGT-7.
- Avoid Late Fees & Penalties: Timely filing ensures your company remains compliant.
- Expert Guidance: Our professionals assist with corporate governance and compliance needs.
- Affordable Pricing: Transparent and competitive rates for filing services.
Frequently Asked Questions
For AOC-4, OPCs must file within 180 days from the end of the financial year, while other companies must file within 30 days from the date of the AGM (typically by 29th October). For MGT-7, all companies must file within 60 days from the AGM date (typically by 29th November).
MGT-7 is the standard annual return form for most companies, while MGT-7A is a simplified annual return form specifically designed for One Person Companies (OPCs) and Small Companies as defined under the Companies Act, 2013.
For both AOC-4 and MGT-7, companies face a penalty of ₹100 per day until the filing is completed. Additionally, directors may face disqualification in case of prolonged non-compliance, and there could be stricter penalties including legal action against the company.
While it's technically possible, these filings require detailed knowledge of financial statements, company law provisions, and technical expertise with MCA portal procedures. Professional assistance ensures accuracy, compliance with all requirements, and helps avoid costly errors or rejections.
Yes, even companies with NIL operations or dormant status must file AOC-4 and MGT-7. The requirement to file annual returns and financial statements applies to all companies registered under the Companies Act, regardless of operational status.
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