ROC Compliance Services India: Annual AOC-4 and MGT-7 Filing

MGT-7 is the annual return every company files with the ROC under Section 92 of the Companies Act, 2013. It replaced the old Form 20-B and reports shareholding, directors, meetings and other company details. Small companies and One Person Companies file the shorter MGT-7A. Financial statements are filed separately in AOC-4.

AOC-4 is due within 30 days of the AGM and MGT-7 within 60 days of the AGM. For a company holding its AGM on 30 September, that means 29 October for AOC-4 and 28 November for MGT-7. Late filing attracts an additional fee of Rs 100 per day per form with no upper cap.

Yes. Every company registered under the Companies Act, 2013, including small private limited companies and OPCs, must have its financial statements audited by a Chartered Accountant, whatever its turnover. The Rs 1 crore turnover figure applies to tax audit under the Income Tax Act, which is a separate requirement.

An additional fee of Rs 100 per day per form accrues with no cap, and penalties can apply under Section 92(5) for the annual return and Section 137 for financial statements. Directors of a company that fails to file for three consecutive years are disqualified for five years under Section 164(2), and a company that has not filed for two years can be struck off under Section 248.

Yes, a director can file it on the MCA V3 portal with a Digital Signature Certificate. Listed companies and companies with paid-up capital of Rs 10 crore or more or turnover of Rs 50 crore or more also need a practising Company Secretary to certify the return in Form MGT-8. Errors lead to resubmission and more additional fees, which is why most small companies use a professional.

You still file AOC-4 and MGT-7. Every private limited company must hold an AGM each year (One Person Companies are exempt), and not holding one is a default under Section 99. Nil activity does not remove the audit or annual filing requirement.

Within 30 days of change, yes. File Form DIR-12 for the change of director. After 30 days, additional fees apply.

Yes. Must follow Schedule III of the Companies Act, 2013. Format errors = rejection.

No. MGT-7 and AOC-4 are filed only after the AGM has been held and the accounts adopted, because both forms report AGM details.

The CCFS 2026 amnesty closed on 15 September 2026 after two extensions, and no further extension has been announced. Private Limited companies and LLPs with overdue MGT-7 and AOC-4 file under the regular additional-fee structure at Rs 100 per day per form with no upper cap. The fee accrues daily, and three consecutive years of default disqualifies directors for five years under Section 164(2). Tax Garden files backlog ROC returns year by year and confirms the exact additional fee before filing.