Annual Filing (AOC-4 & MGT-7)

Who can use this

• All registered Private Limited Companies
• Public Limited Companies
• LLPs (similar filing requirements)
• Small companies (with AOC-4/XBRL)
• Dormant companies (with AOC-4)

Who cannot use this

• Non-existent or struck-off companies
• Sole proprietorships and partnerships

Documents required

• Audited Balance Sheet (if required by company size/type)
• Profit & Loss Account / Statement of Profit and Loss
• Directors' Report
• Auditor's Report and comments
• Cash Flow Statement
• Board meeting minutes
• Shareholding pattern (if public company)
• List of directors and their DINs
• Auditor's name and registration number

Step-by-step process

1. Prepare audited financial statements — Compile financial statements for the financial year ending March 31: Balance Sheet, P&L Account, Cash Flow Statement, Notes to Accounts. Get audited by company auditor (if required based on size/turnover). Obtain auditor's report.
2. Conduct Board meeting and pass filing resolutions — Call Board meeting to approve financial statements and authorize directors/company secretary to file AOC-4 and MGT-7. Record minutes with director signatures and resolutions. Store board resolution approving filing.
3. Prepare Directors' Report for MGT-7 — Directors draft detailed report covering: company performance, dividend declared, directors/key personnel, material changes, director remuneration, CSR activities (if applicable), and auditor comments. Obtain Board approval.
4. Log in to MCA21 with company credentials — Visit https://www.mca.gov.in. Log in using company PAN and registered mobile OTP. Verify you are logged into the correct company account.
5. Navigate to Annual Filing section — From MCA21 dashboard, click 'e-Services' > 'Company Filing' > 'Annual Filing'. Select the financial year for which you are filing (e.g., FY 2024-25).
6. Start AOC-4 (Financial Statements) filing — Click 'File AOC-4 Form'. The system will open the Balance Sheet and P&L Account entry sections. Fill financial data: assets, liabilities, income, expenses. Data can be entered manually or via e-form.
7. Enter Balance Sheet details — Fill Balance Sheet: Assets (Current and Non-Current), Liabilities (Current and Non-Current), Equity, Reserves. Verify total assets = total liabilities + equity. Cross-check with audited statement.
8. Enter Profit & Loss Account (Income Statement) details — Fill P&L Account: Revenue, Cost of Materials, Employee Costs, Depreciation, Interest, Tax, Profit/Loss. Ensure figures match audited P&L statement exactly.
9. Upload auditor's report and financial statements (PDF) — Attach auditor's report (with auditor name, DIN, registration details). Upload audited financial statements (Balance Sheet, P&L, Notes) as PDF files for RoC reference.
10. Review and validate AOC-4 — MCA21 displays complete AOC-4 summary with all entered financial figures. System performs validation checks: mathematical accuracy, inter-form consistency. Correct any errors flagged.
11. Start MGT-7 or MGT-7A (Annual Return) filing — Click 'File MGT-7' (large companies) or 'File MGT-7A' (small/dormant companies). Enter basic company info, director details (DINs, resignation/appointment dates), member/shareholder information.
12. Fill director and key managerial personnel details — List all directors (including those who resigned/appointed during year): DIN, name, appointment date, resignation date (if applicable). Include company secretary, CFO, and auditor details with appointment/cessation dates.
13. Enter shareholding pattern and member details — List all shareholders/members: name, shareholding percentage, number of shares. For public companies: provide shareholding pattern (promoter, institutional, public). Ensure total shareholding = 100%.
14. Complete MGT-7 with dividend, CSR, and other details — Fill dividend declared (if any), CSR spend (if applicable), and any special disclosures required. Review Directors' Report attachment. Ensure all sections are complete.
15. Review complete filing, sign and submit — MCA21 displays complete AOC-4 and MGT-7 filing summary. Verify all data accuracy. Select DSC-based e-signature option. Director (or company secretary with authority) signs digitally using DSC. Click 'Submit Filing'. Receive acknowledgement.

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