Annual ROC filing AOC-4 by 30 October, MGT-7 by 29 November. Filed by a CS, on time.
Every company registered in India files its financial statements and annual return with the Registrar of Companies each year, even if it did no business. For FY 2025-26, AOC-4 is due by 30 October 2026 and MGT-7 or MGT-7A by 29 November 2026, if your AGM is on 30 September. Late filing costs ₹100 a day per form, with no upper limit.
Professional fee from ₹4,999 plus GST. Government fees at actuals.
Last updated
21 September 2026
Key deadlines
30 Sep 2026
AGM
15 Oct 2026
ADT-1
30 Oct 2026
AOC-4
29 Nov 2026
MGT-7 / MGT-7A
What is annual ROC filing?
Annual ROC filing is the set of yearly returns every company files with the Registrar of Companies (ROC) on the MCA portal. The two core forms are AOC-4, which carries the audited financial statements, and MGT-7 or MGT-7A, the annual return.
AOC-4 is filed under section 137 of the Companies Act, 2013. It includes the balance sheet, profit and loss account, cash flow statement where applicable, notes, the auditor's report and the board's report.
MGT-7 is filed under section 92. It is a snapshot of the company at the financial year end: shareholders, directors and key managerial personnel, meetings held, and changes during the year. Around these two sits ADT-1, the intimation of auditor appointment at the AGM.
Due dates for FY 2025-26.
For a company whose AGM is held on 30 September 2026, AOC-4 is due by 30 October 2026 and MGT-7 or MGT-7A by 29 November 2026. If your AGM is earlier, each deadline moves earlier by the same number of days.
| Event or form | Legal time limit | Due date if AGM is on 30 September 2026 |
|---|---|---|
| Annual General Meeting (AGM) | Within six months of the financial year end (section 96) | 30 September 2026 |
| ADT-1 (auditor appointment) | Within 15 days of the AGM | 15 October 2026 |
| AOC-4, AOC-4 XBRL, AOC-4 CFS | Within 30 days of the AGM | 30 October 2026 |
| MGT-7 or MGT-7A | Within 60 days of the AGM | 29 November 2026 |
| OPC: AOC-4 | Within 180 days of the financial year end | 27 September 2026 |
Deadlines run from the date the AGM is actually held. If your AGM was on 25 September 2026, AOC-4 is due by 25 October 2026 and MGT-7 by 24 November 2026.
One Person Companies
An OPC does not hold an AGM. Its AOC-4 is due within 180 days of the financial year end, which is 27 September 2026 for FY 2025-26. OPCs file the annual return in MGT-7A. See our OPC annual compliance service for the full OPC calendar.
First-year companies
A company's first AGM must be held within nine months of the close of its first financial year. The AOC-4 and MGT-7 clocks then run from that AGM date. If your company was incorporated in FY 2025-26, check whether the first AGM has already been held before you plan the filings.
Who must file.
Every company registered under the Companies Act, 2013 files AOC-4 and MGT-7 or MGT-7A every year. There is no exemption for size, turnover or activity.
- Private limited companies, whatever their turnover
- One Person Companies
- Public companies, listed and unlisted
- Section 8 (not-for-profit) companies
- Small companies, which file the shorter MGT-7A
- Subsidiaries of foreign companies
- Companies that have not started business or have no revenue
LLPs do not file AOC-4 or MGT-7. They file Form 11 and Form 8 under the LLP Act.
Dormant and zero-revenue companies
A company with no transactions still files AOC-4 and MGT-7 or MGT-7A. It needs audited financial statements, even if they show only share capital and preliminary expenses.
The only route to a lighter filing is formal dormant company status under section 455, which is applied for separately. If the company has no future, closing it may cost less than years of filings; see our closing a private limited company service.
Which form do you file?
Most companies file AOC-4 and MGT-7. Companies with subsidiaries add AOC-4 CFS, prescribed classes file AOC-4 in XBRL, and small companies and OPCs file MGT-7A instead of MGT-7.
| Form | What it contains | Who files it | Time limit |
|---|---|---|---|
| AOC-4 | Standalone financial statements, auditor's report, board's report | Every company not required to file in XBRL | 30 days from AGM (OPC: 180 days from FY end) |
| AOC-4 XBRL | The same statements in XBRL format | Prescribed classes of companies under the XBRL rules; we check applicability each year | 30 days from AGM |
| AOC-4 CFS | Consolidated financial statements | Companies with subsidiaries, associates or joint ventures, filed in addition to AOC-4 | 30 days from AGM |
| MGT-7 | Full annual return | Companies other than small companies and OPCs | 60 days from AGM |
| MGT-7A | Abridged annual return | Small companies and OPCs | 60 days from AGM |
| ADT-1 | Intimation of auditor appointment | Every company appointing or reappointing an auditor | 15 days from AGM |
| MGT-8 | Certificate by a practising CS on the annual return | Prescribed classes of companies | Attached to MGT-7 |
MGT-7 or MGT-7A: the small company test
A private company is a small company if its paid-up capital is up to ₹10 crore and its turnover is up to ₹100 crore. These limits apply from 1 December 2025 under G.S.R. 880(E). Both tests must be met.
Some companies cannot be small companies whatever their size: public companies, holding and subsidiary companies, Section 8 companies, and companies governed by a special Act.
Many pages still show the older ₹4 crore and ₹40 crore limits. If your company fell outside the old limits but inside the new ones, it may now qualify to file MGT-7A. A bill proposing higher limits (the Corporate Laws (Amendment) Bill, 2026) is pending before Parliament and is not yet law.
What a small company gains
Small company status reduces the annual load in practical ways:
- Annual return in the shorter MGT-7A
- No cash flow statement required in the financial statements
- Only two board meetings a year, one in each half of the calendar year
- Lower penalties for many defaults under section 446B
Government fees for ROC filing.
The MCA charges a normal fee for each form, based on the company's authorised share capital. It ranges from ₹200 to ₹600 per form. Late AOC-4 and MGT-7 filings add ₹100 a day per form, with no upper limit.
Normal filing fee
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 to less than ₹5,00,000 | ₹300 |
| ₹5,00,000 to less than ₹25,00,000 | ₹400 |
| ₹25,00,000 to less than ₹1,00,00,000 | ₹500 |
| ₹1,00,00,000 and above | ₹600 |
| Company without share capital | ₹200 |
The fee is based on authorised capital, not paid-up capital. It applies separately to AOC-4, AOC-4 CFS, MGT-7 or MGT-7A, and ADT-1.
Additional fee for late filing
AOC-4, AOC-4 XBRL, AOC-4 CFS: ₹100 per day of delay, per form, no upper limit.
MGT-7, MGT-7A: ₹100 per day of delay, per form, no upper limit.
ADT-1: a multiple of the normal fee, rising with the delay:
| Up to 15 days | 1 x normal fee |
| More than 15 days, up to 30 days | 2 x normal fee |
| More than 30 days, up to 60 days | 4 x normal fee |
| More than 60 days, up to 90 days | 6 x normal fee |
| More than 90 days, up to 180 days | 10 x normal fee |
| More than 180 days | 12 x normal fee |
The ₹100 a day additional fee is separate from penalties. The ROC can also adjudicate penalties on the company and its officers for not filing.
What a late filing costs: worked examples
The additional fee builds up by ₹100 each day, for each form. Filing AOC-4 60 days late adds ₹6,000 to that one form.
| Days late | AOC-4 additional fee | MGT-7 additional fee | Both forms together |
|---|---|---|---|
| 30 days | ₹3,000 | ₹3,000 | ₹6,000 |
| 60 days | ₹6,000 | ₹6,000 | ₹12,000 |
| 90 days | ₹9,000 | ₹9,000 | ₹18,000 |
| 180 days | ₹18,000 | ₹18,000 | ₹36,000 |
| 365 days | ₹36,500 | ₹36,500 | ₹73,000 |
Example. A private company with authorised capital of ₹10,00,000 holds its AGM on 30 September 2026. It files AOC-4 on 29 December 2026, 60 days after the 30 October due date. It pays the normal fee of ₹400 plus an additional fee of ₹6,000: ₹6,400 in government fees for one form. If MGT-7 is also 60 days late, add another ₹6,400.
Our professional fee.
Our fee for AOC-4 and MGT-7 or MGT-7A starts at ₹4,999 for the year. Government fees are paid at actuals and shown separately.
| What we file | Regikart fee |
|---|---|
| AOC-4 and MGT-7 or MGT-7A for one financial year | From ₹4,999 |
| ADT-1, AOC-4 XBRL, AOC-4 CFS, board's report drafting, past-year filings | Quoted after we review your company's filing status |
Professional fees exclude GST at 18%. Government fees are paid at actuals to the MCA and are shown separately. Fees verified on 21 September 2026.
Your AGM is due by 30 September. The clock starts after that.
Share your CIN and AGM date. We will tell you which forms apply, what the government fees are, and any late-fee exposure you already carry.
Our filing process.
We run the annual cycle in six steps, from your auditor's sign-off to the last SRN. You approve documents; we prepare, file and track.
01
Books and audit (April to August)
Your accounts are closed and audited. If you need help, our accounting team can close the books before audit.
02
Board meeting
The board approves the audited financial statements and the board's report, and fixes the AGM date. We draft the notice, board's report and resolutions.
03
AGM (by 30 September)
Members adopt the accounts and appoint or reappoint the auditor. We prepare the notice, minutes and attendance records.
04
ADT-1 (within 15 days)
We file the auditor's appointment. See our auditor appointment service for first-auditor cases.
05
AOC-4 (within 30 days)
We prepare the form, attach the signed financial statements and board's report, get DSC signatures and certification, and file.
06
MGT-7 or MGT-7A (within 60 days)
We reconcile the shareholding with your registers and the balance sheet, then file the annual return. You receive every SRN and challan.
Before filing AOC-4, we check every signing director's DIN. A deactivated DIN blocks the signature, so we fix it first.
Documents we need.
We send a checklist on day one. This is the baseline for a private limited company. The audited accounts and auditor's report come from the statutory audit.
Financial
- Audited balance sheet, profit and loss account and notes, in Schedule III format
- Cash flow statement (not required for small companies and OPCs)
- Statutory auditor's report, and the CARO report where it applies
- Board's report with the directors' responsibility statement
Secretarial
- Notice of AGM and explanatory statement
- Minutes of the board meeting that approved the accounts and of the AGM
- Resolution for auditor appointment or reappointment, with the auditor's consent
- List of shareholders and debenture holders at the year end, with transfers during the year
- Details of directors and key managerial personnel, and changes during the year
MCA portal
- Valid DSC of the signing director
- Active DIN of every director
- CIN, company PAN and registered office address
- Previous year's SRNs, if available
Getting the statutory audit ready.
AOC-4 cannot be filed without audited financial statements, and the statutory audit under the Companies Act, 2013 applies to every company, whatever its turnover. The board appoints the first auditor within 30 days of incorporation, and ADT-1 is filed within 15 days of the AGM at which the auditor is appointed or reappointed. See our auditor appointment service. AOC-4 then follows within 30 days of the AGM: 30 October 2026 for FY 2025-26 if the AGM is on 30 September 2026.
The statutory audit is not the tax audit under section 44AB of the Income-tax Act, 1961. The tax audit has its own turnover thresholds and its own due date, 30 September 2026 for FY 2025-26. Many companies need both, and the figures in the two should agree.
A dated preparation sequence
For the year ending 31 March 2027: sign off the trial balance by 5 April 2027, send bank confirmation requests by 10 April, send confirmations to your ten largest debtors and creditors by 15 April, and finish physical verification of fixed assets by 25 April. Keep a tracker of every request sent and received.
Control accounts tied to the rupee
Reconcile every control account to its sub-ledger: debtors, creditors, bank, GST input and output, TDS payable and salary advances. Each should tie to the rupee before the auditors arrive.
Ratio analysis first
Run a year-on-year ratio analysis at trial balance level: gross margin, debtor days, creditor days and fixed-asset turnover. The auditors will run it anyway; doing it first lets you explain variances before you are asked.
Fixed assets and depreciation
Reconcile the asset register to the general ledger. Apply the Schedule II useful-life policy consistently and disclose it, and tie the working for every disposal to the bank receipt.
CARO 2020 clauses
Where CARO 2020 applies, prepare management's response and supporting papers for the clauses on loans to related parties, registration of charges, internal financial controls, wilful defaulters and undisclosed income before fieldwork starts.
Other MCA filings in the year.
AOC-4 and MGT-7 are the main annual filings, but not the only ones. Plan these alongside them. For the supplier dues return, see our MSME-1 filing page.
| Filing | What it is | When |
|---|---|---|
| DPT-3 | Return of deposits and outstanding money not treated as deposits | By 30 June each year |
| MSME-1 | Half-yearly return of dues to MSME suppliers outstanding over 45 days, where applicable | By 30 April and 31 October |
| DIR-3 KYC Web | KYC of every DIN holder, once every three financial years | By 30 June; compliant directors next due 30 June 2028 |
| Income-tax return | The company's ITR, a separate filing with the Income Tax Department | As per the Income-tax Act |
DIR-3 KYC is no longer annual. Many compliance calendars still show 30 September every year; that is the old rule. See our DIR-3 KYC page for due-date scenarios.
What happens if you do not file.
The costs rise every day, and after three years the directors themselves are affected.
Additional fee
₹100 a day per form for AOC-4 and MGT-7, with no upper limit. One year's delay on both is ₹73,000 before normal fees.
Director disqualification
Under section 164(2)(a), if a company has not filed financial statements or annual returns for any continuous period of three financial years, every director of that company becomes ineligible to be reappointed there or appointed in any other company for five years.
Strike-off risk
The ROC can start proceedings to remove the company's name from the register under section 248. Once struck off, see how to revive a struck off company.
Business friction
Banks, lenders, investors and large customers check a company's MCA filing status during due diligence.
Five issues we fix on every engagement.
These five problems cause most late fees we see. Each is avoidable.
1. Dormant companies that skip filing.
Founders assume a company with no activity need not file. It must. Nil-activity AOC-4 and MGT-7 are still due, and the ₹100 a day runs on each.
2. Missing the AGM window.
If the AGM is not held by 30 September, the AGM itself is a default, and the AOC-4 and MGT-7 timelines become uncertain. Both issues then need handling.
3. A director's DIN is deactivated.
A director who missed the last DIR-3 KYC cannot sign. Reactivation costs ₹5,000 in MCA fees and can delay AOC-4 by days. We check every DIN in August.
4. Auditor not appointed properly.
A missed ADT-1, or an auditor whose term was not renewed at the AGM, holds up AOC-4. We track auditor terms and file ADT-1 right after the AGM.
5. Filing MGT-7 when MGT-7A applies, or the reverse.
The small company limits changed on 1 December 2025 to ₹10 crore paid-up capital and ₹100 crore turnover. We test your company against the current limits every year before choosing the form.
For issue 3, see our DIN reactivation service.
Behind on past years?
If your company has missed AOC-4 or MGT-7 for earlier years, file the oldest year first and work forward. Each year's form is filed with its own normal fee and additional fee.
The Companies Compliance Facilitation Scheme 2026 (CCFS-2026), which reduced additional fees on pending forms, has closed. Pending forms now attract the full additional fee, so every day of further delay adds cost.
If your directors are close to the three-year disqualification line, the order of filings matters. We map your pending years, work out the government fees, and file in the sequence that protects the directors first.
What we handle.
Our annual ROC engagement covers the full cycle, not only the forms.
- Board's report drafting with section 134 disclosures
- AGM notice, explanatory statement, minutes and attendance records
- ADT-1 for auditor appointment or reappointment
- AOC-4, AOC-4 CFS and AOC-4 XBRL preparation and filing
- MGT-7 or MGT-7A, with shareholding reconciliation
- MGT-8 certification by a practising CS, where the company is required to have it
- DIN status checks for every director before signing
- Statutory registers updated for the year
- Year-round support through our annual compliance package
Year-round support is available through our annual compliance package.
Why companies use Regikart.
Regikart is a CA and CS firm with 250+ clients. Annual ROC filings are prepared by our secretarial team and reviewed by a Company Secretary before they reach the portal.
Dated plan, not reminders.
You get your AGM, ADT-1, AOC-4 and MGT-7 dates in writing at the start.
Fees shown before we file.
Professional fee from ₹4,999; government fees at actuals, with any late fee worked out in advance.
CA and CS under one roof.
Audit hand-off, tax audit, ROC filings and the company's ITR handled together.
Offices in Kolkata (Head Office), Delhi and Bengaluru.
Companies across India served online.
Related: MCA compliance · compliance calendar · DIR-3 KYC · OPC annual compliance
Frequently asked questions.
Still unsure about which forms apply, AGM timelines or late-fee exposure? Talk to our team and a CS will assess your company's filing status and quote scope.
Still have questions?
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Talk to our team →Bundle ROC with the rest of your secretarial stack.
View all MCA servicesMCA Compliance
Quarterly board pack, registers and resolutions on a single retainer.
Compliance Calendar
Every MCA, tax and payroll due date for the year in one view.
DIR-3 KYC
KYC once every three years by 30 June. Check when yours is due.
OPC Annual Compliance
The full OPC calendar with AOC-4 due 27 September 2026.
Start your annual ROC filing.
With the AGM due by 30 September, AOC-4 by 30 October and MGT-7 by 29 November 2026, the next ten weeks decide whether your company pays ₹100 a day per form. Share your CIN and AGM date and we will map every form, fee and date.
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