Form MGT-7 & AOC-4 — Filing guide with latest amendments
Annual ROC compliance is a key responsibility for companies registered under the Companies Act, 2013. Form MGT-7 and Form AOC-4 are two of the most important annual filing forms through which companies report their corporate, financial and governance information to the Ministry of Corporate Affairs (MCA).
🔹 What is Form MGT-7?
MGT-7 is the Annual Return filed with the Registrar of Companies under Section 92 of the Companies Act, 2013. It contains information relating to the company’s registered office, principal business activities, shareholding, members, directors, key managerial personnel and other prescribed particulars.
Under the Companies (Management and Administration) Amendment Rules, 2021, MGT-7 is applicable to companies other than One Person Companies (OPCs) and Small Companies. OPCs and Small Companies are required to file their annual return in Form MGT-7A.
🔹 What is Form AOC-4?
AOC-4 is used for filing a company’s financial statements and related documents with the ROC under Section 137 of the Companies Act, 2013. Depending on the nature of the company and its financial reporting requirements, separate forms such as AOC-4 CFS, AOC-4 XBRL or applicable sector-specific variants may be required.
The filing generally includes the balance sheet, statement of profit and loss, cash-flow statement where applicable, notes to accounts, auditor’s report and Board’s report or other prescribed attachments.
⏰ Due Dates for MGT-7 and AOC-4
The two forms have different statutory filing timelines.
AOC-4: Generally, financial statements are required to be filed with the ROC within 30 days from the date of the AGM.
MGT-7: The annual return is generally required to be filed within 60 days from the date of the AGM.
Therefore, companies should not treat these filings as a single compliance activity. Financial statements should be finalised and filed first, followed by annual-return preparation based on the approved corporate records.
🆕 Latest Compliance Considerations
One important continuing distinction is between MGT-7 and MGT-7A. Since FY 2020-21, OPCs and Small Companies have been specifically covered under MGT-7A, while other companies generally use MGT-7.
Companies should also carefully check the latest MCA form version, instruction kit and applicable rules before filing, particularly because MCA periodically updates electronic forms and filing requirements.
For CSR-eligible companies, additional reporting requirements may also apply. MCA amended the Companies (Accounts) Rules in 2024 concerning the filing sequence and timelines for CSR-2 for FY 2023-24.
📋 Documents and Data to Keep Ready
Before filing MGT-7 and AOC-4, companies should reconcile their financial statements with books of accounts, verify shareholding and director details, confirm AGM particulars, and ensure that statutory registers and previous ROC filings are consistent.
Particular attention should be given to changes in directors, shareholders, registered office, share capital, related-party transactions and other corporate actions undertaken during the financial year.
⚠️ Why Timely Filing Matters
Delayed filing can result in significant additional fees and may also create compliance issues for the company and its officers. Incorrect disclosures can create further regulatory complications.
Hence, companies should complete their audit, Board approvals and AGM formalities well before the ROC filing deadlines.
✅ Conclusion
MGT-7 and AOC-4 form the backbone of annual ROC compliance for companies in India. While AOC-4 focuses primarily on financial statements, MGT-7 provides a broader picture of the company’s corporate and ownership structure. Maintaining accurate records, reconciling data and checking the latest MCA requirements before submission can help companies avoid unnecessary additional fees and compliance risks.
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Kartar Sonwal is an Accounts Executive in TAXAJ's Accounts & Taxation team. With over six years of industry experience, Kartar handles bookkeeping, tax filings and day-to-day compliance for clients. TAXAJ is a multi-disciplinary consulting firm spanning finance, taxation, legal, secretarial, FEMA and IPR, with offices in Delhi, Bihar, Bangalore and Goa.
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