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 end-to-end 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
- End-to-End Filing Support: We handle 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
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