ROC Compliance Services India: Annual AOC-4 and MGT-7 Filing
Expert ROC compliance (AOC-4 and MGT-7) with financial statements and director updates, filed on time every year. 200+ companies.
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What Changed in 2026
CCFS-2026 amnesty closed on 15 September 2026
The CCFS-2026 amnesty closed on 15 September 2026. It had been extended from 15 July to 31 August 2026 by MCA General Circular No. 03/2026, and then to 15 September 2026 by General Circular No. 04/2026. No further extension was announced. Companies that still have overdue AOC-4 or MGT-7 filings now pay the full additional fee of Rs 100 per day per form with no upper cap, so every day of delay adds to the bill. See our [CCFS-2026 ROC amnesty guide](/blog/ccfs-2026-roc-amnesty-clear-pending-filings) for what the scheme covered and how backlog filings are handled now, and the [ROC annual compliance checklist](/blog/roc-annual-compliance-private-limited-company-india) for the full year-wise filing map.
Annual filing dates for private limited companies: AOC-4 within 30 days of the AGM (Section 137), MGT-7 within 60 days of the AGM (Section 92(4)), and ADT-1 within 15 days of the AGM where the auditor is appointed or re-appointed (Section 139(1)). DIR-3 KYC is no longer annual: from 31 March 2026, each director files Form DIR-3 KYC Web once every three financial years, by 30 June (Rule 12A as substituted by G.S.R. 943(E)). For most directors who completed KYC before that date, the next one is due by 30 June 2028. We map these to your incorporation and AGM dates so each form is filed on time.
What Is ROC Annual Compliance?
ROC Definition
Registrar of Companies (ROC) is the government office that regulates companies in India. Annual compliance = filing company's annual documents every year.
Mandatory for: All private/public companies registered in India
Authority: Ministry of Corporate Affairs (MCA)
Portal: https://www.mca.gov.in
Key Annual Documents
Form MGT-7: Annual Return (shows company status, directors, members); MGT-7A for OPCs and small companies
Form AOC-4: Financial statements (balance sheet, P&L, auditor report)
Financial Statements: Balance Sheet and P&L in the Schedule III format, audited by a Chartered Accountant, with the Board's report
Form ADT-1: Notice of auditor appointment, within 15 days of the AGM that appoints the auditor
Form DIR-3 KYC Web: Each director's KYC, once every three financial years
ROC Annual Filing Deadlines
| Document | Deadline | Penalty if Late | Who Files |
|---|---|---|---|
| Form MGT-7 / MGT-7A (Annual Return) | Within 60 days of AGM | Additional fee ₹100/day, no cap | Company, signed by a director (MGT-8 by a practising CS for larger companies) |
| Financial Statements (Form AOC-4) | Within 30 days of AGM | Additional fee ₹100/day, no cap | Company, signed by a director and certified by a CA, CS or CMA in practice |
| Auditor appointment (Form ADT-1) | Within 15 days of the AGM that appoints the auditor | Additional fee as per the Fees Rules slab | Company |
| Director changes (Form DIR-12) | Within 30 days of the change (Section 170(2)) | Additional fee as per the Fees Rules slab; penalty under Section 172 | Company |
Form MGT-7 Filing Requirements
Mandatory Information in Form MGT-7
- Company name & registration number
- List of all directors (DIN, name, address)
- List of all shareholders (name, shares held)
- Registered office address
- Auditor name (if audit applicable)
- Bank account details
- Meetings held during the year
Documents Required
- Board resolution for Form MGT-7 approval
- Shareholding pattern and register of members as at the financial year end
- Details of board and general meetings held in the year
- Director and KMP details, including changes during the year
- Director remuneration details
- Form MGT-8 certificate from a practising CS, where required
Step-by-Step ROC Annual Compliance Process
Step 1: Annual General Meeting (AGM)
Hold company's annual meeting before deadline
- Approve financial statements
- Appoint auditor (if required)
- Board passes resolution on annual return
Step 2: Prepare Form MGT-7
Compile all company information for the form
- Director details
- Shareholder information
- Financial data
Step 3: File AOC-4 and MGT-7 on MCA Portal
Submit the web forms on MCA V3
- AOC-4 with the audited financial statements, within 30 days of the AGM
- MGT-7 or MGT-7A, within 60 days of the AGM
- ADT-1, within 15 days of the AGM, if the auditor was appointed or re-appointed
Step 4: Get Filing Confirmation
Pay the fee and save the SRN and challan
- Keep them as proof of filing
- Track the SRN status on the MCA portal until the form is approved
ROC Compliance Penalties & Consequences
| Violation | Penalty | Consequence | Prevention |
|---|---|---|---|
| Late Form MGT-7 | Additional fee ₹100/day, no cap | Penalty under Section 92(5): ₹10,000 plus ₹100/day, up to ₹2 lakh (company) and ₹50,000 (each officer in default) | File within 60 days of AGM |
| Late Form AOC-4 | Additional fee ₹100/day, no cap | Penalty under Section 137(3): ₹10,000 plus ₹100/day, up to ₹2 lakh (company) and ₹50,000 (each officer in default) | File within 30 days of AGM |
| Director change not filed (DIR-12) | Section 172: ₹50,000 plus ₹500/day | Capped at ₹3 lakh (company) and ₹1 lakh (each officer in default) | File within 30 days of the change |
| No AOC-4 or MGT-7 for 3 continuous years | Directors disqualified for 5 years (Section 164(2)) | Registrar may also start strike-off under Section 248 if the company is not carrying on business | File every year |
Frequently Asked Questions
What is Form MGT-7?
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.
When should I file MGT-7 and 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.
Is audit mandatory for all companies?
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.
What happens if I don't file MGT-7 or AOC-4?
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 has not filed financial statements or annual returns for any continuous period of three financial years are disqualified for five years under Section 164(2). Separately, the Registrar can start strike-off under Section 248 where it has reasonable cause to believe the company has not carried on business for the two preceding financial years.
Can I file MGT-7 myself?
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.
What if our company had no business or meetings during the year?
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.
Can we update director information after filing?
Yes. A change of director is filed in Form DIR-12 within 30 days of the change under Section 170(2). After 30 days the MCA charges an additional fee, and the company and officers can face a penalty under Section 172. A director's own mobile number, email or address change is filed by the director in DIR-3 KYC Web within 30 days.
Is financial statement formatting strictly required?
Yes. Must follow Schedule III of the Companies Act, 2013. Format errors = rejection.
Can we file MGT-7 before the AGM?
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.
MCA CCFS 2026 has closed. What now?
The CCFS 2026 amnesty closed on 15 September 2026 after two extensions, and no further extension has been announced. Companies with overdue MGT-7 and AOC-4 now file under the regular additional-fee structure at Rs 100 per day per form with no upper cap. CCFS-2026 never covered LLPs, whose Form 11 and Form 8 have their own slab-based additional fee. 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.
Why Hyderabad Companies Choose Tax Garden for ROC Compliance
Serving 200+ private & public companies with reliable, on-time ROC compliance. From startups in HITEC City to enterprises in Financial District, we handle all annual compliance on time.
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Why Tax Garden for ROC Compliance?
Reliable on-time MGT-7 and AOC-4 filing
Audit-ready filing to reduce exposure to ROC penalties
Financial statement preparation included
Director updates & changes handled
Complete AGM compliance documentation
Automated deadline tracking
MCA portal filing expertise
Annual compliance calendar
Questions? Our team is here to help.