ROC annual filing document checklist
Records a company should have ready for its annual filings with the Registrar of Companies: financial statements in AOC-4, the annual return in MGT-7 or MGT-7A, and the related forms of the year.
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SKAG and Associates, Chartered Accountants · https://skagandassociates.com/checklists/roc-annual/ · Last updated 30 October 2026
General information only; the documents needed depend on the facts of each case, and the authority can ask for more.
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What it involves and when it is due
A company holds its annual general meeting within six months of the end of the financial year, generally by 30 September (Section 96), and the first AGM within nine months. Financial statements are filed in AOC-4 within 30 days of the AGM (Section 137) and the annual return in MGT-7, or MGT-7A for a small company or one person company, within 60 days of the AGM (Section 92(4)).
For FY 2025-26, MCA General Circular 05/2026 allows the AOC-4 forms to be filed up to 31 December 2026 and MGT-7 or MGT-7A up to 31 January 2027 without additional fees. It does not extend the time for the AGM. A form filed late ordinarily carries an additional fee of ₹100 a day, and penalties under Sections 137(3) and 92(5) on the company and its officers.
The annual return of a listed company, or of a company with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more, is certified by a company secretary in practice in Form MGT-8. Financial statements are filed in XBRL (AOC-4 XBRL) by listed companies and by companies with paid-up capital of ₹5 crore or more or turnover of ₹100 crore or more.
Official forms
| Form | What it is for |
|---|---|
| AOC-4 (AOC-4 CFS, AOC-4 XBRL) | Filing of financial statements, within 30 days of the AGM. |
| MGT-7 / MGT-7A | Annual return, within 60 days of the AGM; MGT-7A for small companies and OPCs. |
| ADT-1 | Intimation of the auditor’s appointment, within 15 days of the meeting. |
| DPT-3 | Annual return of deposits and of money not treated as deposits, by 30 June. |
| MSME-1 | Half-yearly return of dues to micro and small enterprises outstanding beyond 45 days. |
| DIR-3 KYC Web | KYC of each DIN holder, once every three financial years. |
Common reasons for queries and rejections
- AGM date in the forms not matching the minutes, or the AGM held late with no extension from the Registrar.
- Figures in AOC-4 not matching the signed financial statements.
- ADT-1 not filed after the auditor was appointed.
- Signing director’s DIN deactivated for non-filing of KYC, or the DSC expired.
- Shareholder list not attached to MGT-7, or not matching the register of members.
- MGT-7A used by a company that no longer meets the small company limits.
Questions
Does a company with no business during the year still file AOC-4 and MGT-7?
Yes. Every company files its financial statements and annual return each year, even with no transactions, unless it has obtained dormant status under Section 455 or has been struck off.
Which companies can file MGT-7A instead of MGT-7?
Small companies and one person companies. MGT-7A is a shorter annual return. Small company status is tested each year against the paid-up capital and turnover limits.
Is there an additional fee relief for FY 2025-26 annual filings?
Yes. Under MCA General Circular 05/2026, AOC-4 forms can be filed up to 31 December 2026 and MGT-7 or MGT-7A up to 31 January 2027 without additional fees. The AGM due date is not extended.
Official sources
This checklist is a general starting point, last updated on 30 October 2026. The documents needed depend on the facts of each case, and the portal or officer can ask for more. Ticks are saved only in this browser. For your own case, verify on the official portal or consult a qualified professional.
Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.