AOC-4 & MGT-7 Filing
Annual financial reporting to MCA.
📌 AOC-4 & MGT-7 Filing – Annual Compliance with MCA
Every company registered under the Companies Act, 2013 must file its financial statements and annual returns with the Registrar of Companies (ROC) through Forms AOC-4 and MGT-7. Non-compliance attracts heavy penalties.
🔹 What is Form AOC-4?
Form AOC-4 is used to file a company’s financial statements, including:✅ Balance Sheet✅ Profit & Loss Account✅ Cash Flow Statement (if applicable)✅ Director’s Report✅ Auditor’s Report
📅 Due Date & Applicability
Form Name | Purpose | Due Date | Applicability |
AOC-4 | Filing financial statements with ROC | Within 30 days from AGM | All companies |
📌 Late Filing Penalty: ₹100 per day, up to a maximum of ₹10 lakhs.
🔹 What is Form MGT-7?
Form MGT-7 is used to file the company’s Annual Return, which includes:✅ Details of shareholders & directors✅ Company’s registered office & shareholding structure✅ Debt and liabilities
📅 Due Date & Applicability
Form Name | Purpose | Due Date | Applicability |
MGT-7 | Filing annual return with ROC | Within 60 days from AGM | All companies except OPCs & small companies |
📌 Late Filing Penalty: ₹100 per day until filed, along with possible higher government fees.
💰 Government Fees for Filing
Government fees for AOC-4 & MGT-7 depend on the company’s nominal share capital:
Nominal Share Capital | Fee for AOC-4 & MGT-7 |
Up to ₹1,00,000 | ₹200 |
₹1,00,000 – ₹4,99,999 | ₹300 |
₹5,00,000 – ₹24,99,999 | ₹400 |
₹25,00,000 – ₹99,99,999 | ₹500 |
₹1 Crore or more | ₹600 |
📌 Additional fees apply for late filing!
📊 Late Filing Penalty Chart
📉 Below is a chart showing how penalties increase over time:
Penalty for Late Filing of AOC-4 & MGT-7
📥 Where to Get Forms?
✅ Download AOC-4 & MGT-7 directly from the Ministry of Corporate Affairs (MCA) Website
⚖️ Legal Framework
These filings are mandated under:📜 Companies Act, 2013📜 Companies (Accounts) Rules, 2014📜 Companies (Management & Administration) Rules, 2014
📞 Need Help? Contact Us!
Avoid penalties and compliance hassles! Our expert team can help you file AOC-4 & MGT-7 accurately and on time.
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