AOC-4 and MGT-7: The Two ROC Filings Founders Forget

Two forms, both mandatory, both annual

Every Private Limited company and LLP-equivalent structure that files with the Registrar of Companies owes two recurring annual filings: AOC-4 (financial statements) and MGT-7 (annual return). Missing either isn't a paperwork inconvenience — penalties accrue per day of delay, with no cap that makes waiting a reasonable strategy.

AOC-4: your financial statements, filed with the ROC

AOC-4 files the company's balance sheet, profit and loss statement, and board's report with the Registrar of Companies, generally due within 30 days of the Annual General Meeting. This is separate from your income tax return — a company files both, on different timelines, with different authorities.

MGT-7: the annual return itself

MGT-7 is the company's annual return — shareholding pattern, director details, and other statutory particulars — generally due within 60 days of the AGM. It's a summary of who owns and runs the company as of the financial year-end, not a financial statement.

Why founders miss these specifically

Founders track GST and income tax closely because those touch cash flow directly. ROC filings touch neither — no money changes hands to file them — which is exactly why they're the ones that slip. The AGM itself has to happen before either form can be filed, so a delayed AGM cascades into delayed filings for both.

A worked example

A founder focused entirely on GST deadlines missed their AGM by two months, which pushed both AOC-4 and MGT-7 past their due dates in turn — a compounding delay that started with a meeting, not a filing. Calendaring the AGM date itself, not just the two forms, is what actually prevents this.