Filing annual returns is a mandatory compliance requirement for companies registered in India. Two of the most important forms under the Companies Act, 2013 are Form AOC-4 and Form MGT-7. Timely and accurate filing of these forms ensures legal compliance and avoids heavy penalties.
This guide explains everything you need to know about AOC-4 and MGT-7 filing.
Form AOC-4 is used for filing a company’s financial statements with the Registrar of Companies (ROC).
Financial statements include:
It provides a complete overview of the company’s financial position.
Due Date for Filing AOC-4
Late filing attracts significant penalties.
Form MGT-7 is used for filing the annual return of a company.
It contains detailed information about:
| Basis | AOC-4 | MGT-7 |
|---|---|---|
| Purpose | Filing financial statements | Filing Annual Return |
| Focus | Financial data | Company Structure & Ownership |
| Due Date | 30 days from AGM | 60 days from AGM |
| Filed With | ROC | ROC |
Both forms are mandatory and complementary.
All companies registered under the Companies Act, including:
Even if there is no business activity, filing is still required.
Failure to file AOC-4 or MGT-7 on time leads to:
Non-compliance may also lead to legal consequences and director disqualification.
Taxcellent offers professional ROC compliance with CA Services in Delhi :
Filing Form AOC-4 and MGT-7 is a crucial annual compliance requirement for every company in India. These filings ensure transparency, legal compliance, and smooth functioning of your business.
To avoid penalties and ensure error-free filing, it is advisable to seek expert assistance from professionals like Taxcellent.
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