# ROC Annual Return (Form MGT-7) and Financial Statements (Form AOC-4)

Country: India
When: Form AOC-4: 30 days from the date of AGM. Form MGT-7/MGT-7A: 60 days from the date of AGM. For a 31 March year-end company holding AGM on 30 September: AOC-4 due 30 October, MGT-7 due 29 November.

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.

## What happens if you miss it

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.

## Submission 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

Source: https://www.mca.gov.in/content/mca/global/en/home.html