AOC-4 AND MGT-7 DUE DATES FOR FY 2025–26: COMPLETE ROC ANNUAL FILING GUIDE
Annual ROC filing is not just paperwork — it’s a vital step in keeping your company legally compliant and business-ready. Under the Companies Act, 2013, eligible companies must file their financial statements through Form AOC-4 and their annual returns through Form MGT-7 or MGT-7A with the Registrar of Companies (ROC). Missing these statutory deadlines can lead to additional filing fees and other legal consequences. The smart move? Plan ahead, file on time, and stay compliant! In this guide, discover the key filing deadlines, essential documents, and compliance requirements your company needs to know for FY 2025–26.
What Are the Due Dates for AOC-4 and MGT-7 in 2026?
For FY 2025–26, the normal annual filing deadlines for companies holding their AGM on 30 September 2026 are:
- AOC-4: 30 October 2026.
- MGT-7: 29 November 2026.
- MGT-7A: 29 November 2026, for eligible companies.
These dates assume the usual statutory filing periods and an AGM held on 30 September 2026. Companies should verify the applicable deadlines and any official MCA extension before filing.
What Is Form AOC-4?
Form AOC-4 is used by companies to submit their financial statements to the ROC. These documents help maintain transparency and provide information about the company’s financial position.
Depending on the company’s reporting requirements, the filing may include:
- Balance sheet and statement of profit and loss.
- Cash flow statement, where applicable.
- Auditor’s report.
- Board’s report.
- Other prescribed attachments.
Under Section 137 of the Companies Act, 2013, the financial statements are generally required to be filed within 30 days of the AGM. Applicable companies may need to use a different version, such as AOC-4 XBRL or AOC-4 CFS.
What Is Form MGT-7?
Form MGT-7 is the annual return filed with the ROC. It contains information about the company’s ownership, management and corporate structure.
The information generally covers:
- Share capital and shareholding.
- Details of directors and key managerial personnel.
- Changes in the company’s management and structure.
- Meetings and other prescribed corporate particulars.
Under Section 92 of the Companies Act, 2013, the annual return is generally required to be filed within 60 days of the AGM.
MGT-7 vs MGT-7A: What Is the Difference?
| Basis of Difference | Form MGT-7 | Form MGT-7A |
| 1. Applicability | For companies other than OPCs and small companies. | For One Person Companies (OPCs) and small companies. |
| 2. Type of Form | Regular annual return form. | Abridged (simplified) annual return form. |
| 3. Disclosures | Generally requires more extensive corporate information and disclosures. | Designed for eligible OPCs and small companies, with a different set of prescribed disclosures. |
| 4. Company Category | Used by companies that do not qualify for the MGT-7A category. | Can be used only by companies that qualify as an OPC or small company under the applicable rules. |
What Happens If a Company Misses the Annual Filing Deadline?
Late filing may attract additional fees and statutory consequences. Under the applicable provisions of the Companies Act, 2013, delays in filing financial statements or annual returns can also expose the company and responsible officers to penalties. Companies should not assume that an extension will be announced every year. They should complete their filings within the prescribed period and monitor official MCA notifications for any relaxation.
Documents Required for Annual ROC Filing
Depending on the form and company type, the following documents may be required:
- Audited financial statements.
- Auditor’s report.
- Board’s report.
- Details of shareholders and directors.
- AGM-related information.
- Digital Signature Certificates (DSCs) of authorised signatories.
- Other applicable declarations and attachments.
Note- The exact document list depends on the company’s legal structure and filing requirements.
How Can Companies Stay Compliant?
Businesses can make annual filing easier by maintaining updated statutory records, completing audits on time, preparing board and shareholder documents, checking form applicability and filing through the MCA portal well before the deadline. Professional review can also help identify missing documents, incorrect disclosures and form-selection errors before submission.
Conclusion
Don’t Let ROC Compliance Slow Your Business Down! Partner with CorpBuddy, Raipur for seamless annual filing services, including AOC-4, AOC-4 XBRL, MGT-7, MGT-7A, and more. From documentation to filing support, we simplify compliance so you can focus on growth. Connect with CorpBuddy, , Raipur today and let our experts handle your compliance while you focus on building your business!
FAQs
1. What is the due date for AOC-4 and MGT-7?
AOC-4 is generally due within 30 days of the AGM, while MGT-7 is generally due within 60 days of the AGM, subject to applicable rules and extensions.
2. Is annual ROC filing mandatory for private limited companies?
Yes, private limited companies must generally file their financial statements and annual returns with the Registrar of Companies (ROC), even if they have had no business activity, subject to applicable legal requirements.
3. What is the difference between MGT-7 and MGT-7A?
MGT-7 is the regular annual return form, whereas MGT-7A is the abridged annual return form for eligible One Person Companies (OPCs) and small companies.
4. What are the consequences of late ROC filing?
Late filing may result in additional fees, penalties and other legal consequences under the Companies Act, 2013.
5. Can CorpBuddy help with annual ROC filing?
Absolutely! CorpBuddy provides professional assistance with AOC-4, AOC-4 XBRL, MGT-7, MGT-7A and other ROC compliance requirements. Contact CorpBuddy today for reliable filing support and make annual compliance simpler and more efficient.
WRITTEN BY IPSHITA GHOSH B.A.LL.B 4TH YEAR
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