Filing Guide: AOC-4 and MGT-7 (Annual ROC Filings)
Every company registered under the Companies Act, 2013 must file two forms with the ROC each year: AOC-4 (financial statements) and MGT-7 / MGT-7A (annual return). Below is a step-by-step guide covering the filing process and the key details you'll need to keep ready for each.
PART A: FORM AOC-4 (Financial Statements)
What it is?
Filed under Section 137 of the Companies Act, 2013. Reports your company's balance sheet, P&L, and director's report to the ROC.
Step-by-Step Filing Process
Log in to the MCA portal (mca.gov.in) with valid credentials.
Go to MCA Services → Company e-Filing → Annual Filings.
Open Form AOC-4.
Enter/confirm Company Information (CIN auto-fills for company users). Fill up the main webform. Fill linked forms if applicable: AOC-1 (subsidiaries/associates), AOC-2 (related party transactions), AOC-4 CFS (consolidated statements), CSR-2, Auditor's Report extracts. Save as draft (optional) or Submit. Note the SRN generated — this is your reference number. Affix Digital Signature Certificate (DSC) on the parent and linked forms. Upload the DSC-affixed PDF within 15 days of SRN generation. Pay fees within 7 days of upload (or due date + 2 days, whichever is earlier) — else the SRN is cancelled. Acknowledgement is generated on successful submission. Key Details Required (in short) Company info: CIN, authorised capital, number of members, registered address, email Financial year: start and end dates Board meeting date when financials were approved Nature of financial statements: adopted / provisional un-adopted / revised AGM details: whether held, date, due date, extension (if any) Directors/KMP who signed the financial statements and board's report — DIN/PAN, name, designation, signing date Auditor details: SRN of ADT-1, PAN, membership number, name, address Subsidiary/associate/JV status (triggers AOC-1) Related party transactions — yes/no (triggers AOC-2) Consolidated financials required? — yes/no (triggers AOC-4 CFS) Balance sheet & P&L figures (current year mandatory; previous year auto-fills if available) CSR applicability (mandatory for FY starting on/after 1 April 2021) Attachments: signed financial statements (mandatory), auditor's report, secretarial audit report (if applicable), CAG comments (govt. companies) Signatory: Director/Manager/CEO/CFO/Company Secretary with DIN, PAN, or membership number Professional certification: CA/CS/CMA in practice (mandatory unless OPC/small company)
PART B: FORM MGT-7 (Annual Return)
What it is?
Filed under Section 92(1) of the Companies Act, 2013. Applicable to all companies other than OPCs and small companies (they file MGT-7A instead). Captures shareholding, directors, and governance details as of financial year-end.
Step-by-Step Filing Process Log in to the MCA portal. Go to MCA Services → Company e-Filing → Annual Filings. Open Form No. MGT-7. Enter/confirm Company Information (CIN). Fill up the webform. Save as draft (optional) or Submit. Note the SRN. Affix DSC. Upload the DSC-affixed PDF within 15 days of SRN generation.
Pay fees within 7 days of upload (or due date + 2 days, whichever earlier).
Acknowledgement email is generated.
Note: MGT-7 is processed in STP (Straight Through Processing) mode — there's no resubmission option, so double-check everything before submitting.
Key Details Required (in short) Company info: CIN, name, registered address (as on filing date and FY-end date), latitude/longitude, photo of registered office Financial year: from and to dates (gap can't exceed 15 months + 1 day) Class/category/sub-category of company AGM details: whether held, date, due date, extension details (SRN of GNL-1 if extended) Principal business activities: NIC activity codes and % of turnover (up to 15 entries) Holding/subsidiary/associate companies: CIN/FCRN, name, % shares held Share capital details: number of classes, authorised/issued/subscribed/paid-up capital, number of equity and preference shares Share transfers: details since last financial year (via Excel template) Turnover and net worth of the company Shareholding pattern: promoters vs public, and FII holdings if applicable Number of promoters, members, debenture holders (beginning and end of year) Board composition: number of executive/non-executive directors, KMPs, DIN/PAN of each Meetings held: members'/class/NCLT meetings, board meetings, committee meetings (via Excel templates), attendance of directors Remuneration of directors, KMPs and other directors Penalties/punishments/compounding of offences, if any List of shareholders/debenture holders (mandatory attachment via Excel template, only if company has share capital) Compliance under Section 92(2) — mandatory for listed companies or companies with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore (needs company secretary certification) Signatory: Director/Liquidator/IRP/RP with DIN or PAN Professional certification: Company Secretary or CS in practice (membership/certificate of practice number) Quick Reference: Fees & Penalties Item Detail Normal fee ₹200–₹600 based on nominal share capital (no share capital = ₹200 flat) Late fee ₹100/day per form, no upper cap (Section 403) AOC-4 due 30 days from AGM MGT-7 due 60 days from AGM Attachment format PDF or JPG (Excel also allowed for MGT-7 tables); typically up to 10 MB (up to 300 MB for MGT-7 shareholder list)
Source: MCA Instruction Kits for webform AOC-4 and Form No. MGT-7. Always refer to the latest instruction kit on mca.gov.in before filing, as field requirements are updated periodically.
This post is for general informational purposes and does not constitute legal advice. For guidance specific to your situation, consult a qualified professional.
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