ROC Annual Return (Form MGT-7) and Financial Statements (Form AOC-4)
Every company must file its Annual Return (Form MGT-7) and Financial Statements (Form AOC-4) with the Registrar of Companies (ROC) via the MCA21 portal after holding the Annual General Meeting (AGM). These filings make the company's ownership structure and financial position publicly available. AOC-4 must be filed within 30 days of the AGM; MGT-7 within 60 days. For most companies with 31 March year-end, the AGM is held by 30 September and filings due by 30 October (AOC-4) and 29 November (MGT-7).
Who this applies to
- All Private Limited companies
- All Public Limited companies
- One Person Companies (OPC) — file AOC-4 within 180 days of year-end (no AGM required)
- Section 8 (not-for-profit) companies
What to file
AOC-4: audited balance sheet, P&L account, cash flow statement, Director's Report, Auditor's Report, and all notes. MGT-7/MGT-7A: company overview, share capital details, debentures, list of shareholders (for public companies), directors and KMP details, meetings held, penalties if any.
How to file
File on https://www.mca.gov.in via the MCA21 portal. Use SPICe+ and V3 forms. AOC-4 and MGT-7 must be digitally signed by the Managing Director/Director and certified by a Practising Company Secretary (PCS) for MGT-7. Digital Signature Certificate (DSC) of the director is mandatory.
Payment due
Filing fees depend on share capital: INR 200 to INR 600 per form at normal due date. Additional fee: INR 100 per day after the due date — with no upper cap, delayed filings can become very expensive. A company with 3 years of non-filing can face INR 10+ lakh in additional fees.
Penalties for missing this deadline
Additional fee of INR 100 per day per form (no maximum cap for serious delay). Company and every defaulting officer are jointly liable for a fine of INR 50,000 to INR 5,00,000. Companies with 2+ years of non-compliance risk strike-off under Section 248. Directors of struck-off companies face 5-year disqualification from any directorship.
Filing checklist
- Hold AGM by 30 September (for 31 March year-end companies)
- Get statutory audit completed and signed before AGM
- Prepare Director's Report including Board meetings held, CSR compliance, risk management
- File Form ADT-1 for auditor appointment within 15 days of AGM
- File Form AOC-4 (financial statements) within 30 days of AGM
- File Form MGT-7 (annual return) within 60 days of AGM, certified by PCS
- Pay MCA filing fees via online payment on mca.gov.in
Common mistakes to avoid
- Treating OPC deadlines the same as Pvt Ltd — OPCs have 180 days from year-end for AOC-4, not 30 days from AGM
- Not attaching signed and dated financial statements — AOC-4 is rejected without them
- Forgetting to file Form ADT-1 for auditor appointment within 15 days of AGM
- MGT-7 without PCS certification for companies other than those using the OPC/small company MGT-7A form
- Neglecting MSME-1 filing (outstanding payments to MSME suppliers) which is also due biannually
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