AOC-4 and MGT-7: Annual ROC Filing Guide for Companies
Publishing Date: 7 October, 2026
Every company registered in India, whether it did business in the year or not, has to file two key annual forms with the Registrar of Companies: AOC-4 for its financial statements and MGT-7 or MGT-7A for its annual return. Missing them is one of the most expensive compliance mistakes a small company can make, because the late fee keeps running every day.
The two forms at a glance
| Form | What it contains | Due date |
|---|---|---|
| AOC-4 | Balance sheet, profit and loss account, auditor's report, board's report | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Shareholding, directors, meetings held, remuneration and other company details | Within 60 days of the AGM |
For most companies the AGM must be held by 30 September, so AOC-4 falls due around 30 October and MGT-7 around 29 November. A one person company does not hold an AGM; its AOC-4 is due within 180 days of the financial year end.
Before you file: the annual cycle
- Close the books and finalise the accounts.
- Statutory audit by the company's auditor.
- Board meeting to approve the accounts and the board's report.
- Annual general meeting to adopt the accounts.
- File AOC-4, then MGT-7/7A.
Documents required
- Audited financial statements with notes
- Auditor's report and board's report
- List of shareholders and debenture holders as on the year end
- Details of share transfers during the year
- Notice of AGM and minutes, where relevant
- DSC of a director, and certification by a practising professional where required
Late fees
Each form attracts an additional fee of Rs 100 per day of delay. A company that is a year late on both forms can owe more than Rs 70,000 in additional fees alone, before any penalty for not holding the AGM.
Continuous non-filing can also lead to director disqualification and the company being struck off. Use our ROC late fee calculator to estimate what you owe.
Other annual items to remember
- ADT-1 for auditor appointment, within 15 days of the AGM where an auditor is appointed
- DPT-3 for return of deposits and outstanding loans
- MSME-1 if you owe MSME suppliers beyond 45 days
- Income tax return and, where applicable, tax audit
Our annual ROC filing service covers the full cycle, from board resolutions to the final MGT-7.
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Frequently Asked Questions
Q1. Is ROC filing needed if the company had no business?
Yes. Even a company with zero turnover must file its financial statements and annual return every year.
Q2. What is the late fee for AOC-4 and MGT-7?
An additional fee of Rs 100 per day of delay applies to each form, with no upper limit.
Q3. What is the difference between MGT-7 and MGT-7A?
MGT-7A is a simplified annual return for one person companies and small companies; other companies file MGT-7.
Q4. When is the AGM due?
Generally within six months of the end of the financial year, that is by 30 September for most companies, unless an extension is granted.
Related guides
Mukul Tomar writes Vaidam Consultancy’s guides on company registration, GST, income tax and ROC compliance. An experienced blog writer on Indian tax and business law, his articles have also been published on TaxGuru. He turns complex rules into clear, practical steps that business owners can act on.
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