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Annual ROC / MCA Compliance (AOC-4, MGT-7)

Annual company compliance converts approved financial statements, AGM and statutory-register information into the prescribed MCA financial-statement and annual-return filings.

Companies Act compliance

Last Reviewed: 29 July 2026
Next scheduled review: 29 October 2026
Reviewed by: IndiaBusiness.ai Editorial

Who it’s for

Private/public companies, OPCs and Section 8 companies.
Companies preparing AGM, financial statements and annual return.
Dormant or non-operating companies that still have filing obligations.
Companies correcting director, shareholding or registered-office records before filing.

When you may not need it — LLPs file different annual forms. A company with no sales is not automatically exempt. Do not market a single calendar due date without AGM, company-type and extension facts.

Verified at-a-glance facts

Financial statements under section 137
Generally within 30 days of AGM
OPC financial statements
Within 180 days from closure of financial year
Annual return under section 92
Within 60 days of AGM
Form
AOC-4 family for financial statements; MGT-7A for qualifying OPC/small company and MGT-7 for others, subject to current form/rules
Delay
Additional fee and adjudication/penalty exposure can arise

Key facts table

Books/audit
Final signed financial statements and audit report
Board/AGM
Proper notices, approvals, dates and minutes
Master data
Directors, share capital, members and office reconciled
XBRL/CFS
Applicability determined before production
Certification
Use the professional certification required by current form/rule

Process

Step 1

Determine company type, AGM/due-date logic and applicable form set.

Step 2

Reconcile MCA master data, registers, directors, capital and shareholding.

Step 3

Coordinate final financials/audit and board/AGM documents.

Step 4

Prepare AOC-4-family attachments/data and file with DSC/certification.

Step 5

Prepare MGT-7/MGT-7A from the statutory registers and approved records.

Step 6

Download acknowledgements; reconcile filing status and maintain compliance docket.

Documents needed

  • Signed financials and auditor’s report
  • Board/AGM notices and minutes
  • Director/KMP list
  • Share capital/member/debenture data
  • Registered-office and principal-business information
  • CSR/related-party/penalty details
  • DSC and professional certification

What IndiaBusiness takes care of

  • Applicability calendar
  • Information request
  • Data reconciliation
  • Form preparation
  • Professional coordination
  • Filing evidence
  • Exception register

Questions founders ask

Are AOC-4 and MGT-7 due on the same fixed date every year?

No. Statutory timing is linked to AGM/financial-year facts and notified extensions.

Does zero turnover remove annual filing?

No.

Can MGT-7A be used by every private company?

No; it is limited to the company classes specified by current law.

Information is general and reflects sources reviewed on the date shown. Eligibility, documents, fees, timelines and outcomes depend on the applicant’s facts and the current law, authority portal or platform policy. IndiaBusiness provides advisory and execution support; approval and enforcement decisions remain with the relevant authority, certification body, platform, bank or other decision-maker.