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.

Both deadlines are calculated from the AGM

AOC-4, carrying the financial statements, is due within 30 days of the annual general meeting, and MGT-7 or MGT-7A, the annual return, within 60 days of it. Because both run from the meeting rather than from a fixed calendar date, the AGM date has to be evidenced by properly kept minutes. An AGM that cannot be proved makes both due dates arguable, which is the wrong argument to be having with the Registrar.

MGT-7 or MGT-7A depends on the company

The abridged annual return in MGT-7A applies to one person companies and small companies, while other companies file MGT-7. Getting this wrong is a filing defect rather than a saving. Note also that the annual return of certain companies must be certified by a company secretary in practice in Form MGT-8 above prescribed thresholds — an additional step that has to be arranged well before the deadline.

The ₹100 per day has no ceiling

Both forms carry an additional fee of ₹100 per day per form, running until filing, with no upper limit and no mechanism that resets it. A company that misses both forms accrues the fee twice over, simultaneously. Nothing visibly breaks while this happens, which is why the amount is so often discovered at a point when it exceeds the professional fee that would have avoided it.

A dormant company owes exactly the same

Zero revenue, no bank activity and no employees changes nothing: both forms are due, DIR-3 KYC is due for every director, and a statutory audit is required regardless of turnover. "There was nothing to report" is the single most common route into default. If the company genuinely will not trade, dormant status under section 455 or striking off costs less than accumulating daily fees indefinitely.

Three consecutive years disqualifies the directors

Failure to file financial statements or annual returns for three consecutive financial years disqualifies every director under section 164(2), and that disqualification attaches to the individual — it follows them to every other board they sit on, including companies that are fully compliant. This is why annual filing default is not a problem contained within the company that caused it. The company compliance service covers the full annual cycle.

More MCA & ROC services

• Company Name Change
• Strike-off (STK-2) Filing
• Company Compliance Management

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