In short: After the AGM, a company files its financial statements in Form AOC-4 within 30 days and its annual return in Form MGT-7 (or MGT-7A for small companies and OPCs) within 60 days. If the AGM was held on 30 September 2026, that means late October for AOC-4 and late November for MGT-7. Late filing costs ₹100 per day per form, with no upper limit.
Every company registered in India, including a dormant one with no business, must file two documents with the Registrar of Companies (ROC) every year: its financial statements and its annual return. Both are filed online on the MCA V3 portal. Missing them is the most common reason companies are struck off and directors are disqualified.
Due dates for FY 2025-26
Both deadlines run from the date of the Annual General Meeting (AGM). A company must hold its AGM within six months of the end of the financial year, so by 30 September 2026 for the year ended 31 March 2026 (Section 96, Companies Act, 2013). A company's first AGM can be held within nine months of the end of its first financial year.
| Form | What it is | Due date | If AGM held on 30 Sept 2026 |
|---|---|---|---|
| AOC-4 | Financial statements | Within 30 days of the AGM (Section 137) | About 29-30 October 2026 |
| MGT-7 / MGT-7A | Annual return | Within 60 days of the AGM (Section 92(4)) | About 28-29 November 2026 |
| AOC-4 (One Person Company) | Financial statements | Within 180 days of the end of the financial year | 27 September 2026 (already passed) |
If your AGM was held earlier, say on 15 September, your deadlines come earlier too. If the AGM was not held at all, the clock still runs from the last date on which it should have been held, so you cannot avoid filing by skipping the meeting.
Tip: MCA has extended these deadlines in some past years, but as of early October 2026 no extension has been announced for FY 2025-26. Don't count on one. Check the "General Circulars" page on mca.gov.in before relying on any extension.
Which form applies to you
- AOC-4: the standard form for most companies.
- AOC-4 XBRL: for listed companies and other companies above the paid-up capital or turnover limits in the Companies (Filing of Documents and Forms in XBRL) Rules, 2015. The statements are uploaded in a machine-readable XBRL format.
- AOC-4 CFS: filed in addition to AOC-4 by a company that has subsidiaries, associates or joint ventures and must prepare consolidated financial statements.
- MGT-7A: the shorter annual return for One Person Companies and small companies.
- MGT-7: the full annual return for all other companies.
Are you now a small company? From 1 December 2025, a private company is a "small company" if its paid-up capital is up to ₹10 crore and its turnover for the previous year is up to ₹100 crore (Section 2(85), read with the amended rules). The earlier limits were ₹4 crore and ₹40 crore, so many more companies now qualify for MGT-7A and other relaxations.
Filing AOC-4: what to attach
AOC-4 is filed after the AGM has adopted the accounts. The key attachments are:
- The audited balance sheet and profit and loss account, with notes.
- The cash flow statement, except for OPCs, small companies and dormant companies, which are exempt (Section 2(40)).
- The auditor's report, including CARO 2020 where it applies.
- The board's report with its annexures, such as related party disclosures (AOC-2) and the CSR report if the company is covered by Section 135.
- Any other document the form asks for, such as details of subsidiaries (AOC-1).
The form must be digitally signed by a director, and the CFO, CEO or company secretary if the company has one, and certified by a practising chartered accountant, company secretary or cost accountant. The financial figures you enter in the form must match the attached statements exactly.
Filing MGT-7 or MGT-7A
The annual return is a snapshot of the company as at the end of the financial year. It covers:
- registered office, principal business activities and holding, subsidiary or associate companies
- share capital, debentures and changes during the year
- shareholding pattern and the list of shareholders and debenture holders
- directors and key managerial personnel, and changes during the year
- meetings of members, the board and committees, with attendance
- directors' remuneration, penalties or compounding, and other prescribed details
A company with a website must also place its annual return on the website and give the link in the board's report (Section 92(3)). Larger companies (listed companies, or those above the paid-up capital or turnover limits in the rules) must have the return certified by a practising company secretary in Form MGT-8.
Late fees and penalties
| Consequence | What happens | Law |
|---|---|---|
| Additional fee | ₹100 per day of delay for each form, on top of the normal fee, with no maximum | Companies (Registration Offices and Fees) Rules, 2014 |
| Penalty for not filing financial statements | A penalty on the company and on the directors responsible, which grows daily up to a cap | Section 137(3) |
| Penalty for not filing the annual return | A penalty on the company and every officer in default, which grows daily up to a cap | Section 92(5) |
| Director disqualification | If either is not filed for three continuous financial years, every director is disqualified for five years (see directors' duties and liabilities) | Section 164(2) |
| Strike-off | The ROC may remove the company's name from the register (an inactive company can instead apply to close through STK-2) | Section 248 |
Small companies and startups pay penalties at half the normal rate, subject to their own caps (Section 446B). The Companies Compliance Facilitation Scheme, 2026, which let companies clear old filings with a 90% waiver of additional fees, has now closed. So any form filed late from here on attracts the full additional fee.
Tips to avoid rejection
- Check DSCs and DIN status early. An expired digital signature or a deactivated DIN (for example, because of pending DIR-3 KYC) will block signing in the last week.
- File AOC-4 first. The annual return refers to figures from the financial statements, so finish AOC-4 before MGT-7.
- Keep ADT-1 in order. If the AGM appointed or reappointed the auditor, Form ADT-1 is due within 15 days of the meeting. The auditor's details in AOC-4 should match.
- Don't leave it to the last day. The MCA portal tends to slow down near deadlines.
For the full year's calendar, see our annual compliance checklist. If you run an LLP rather than a company, your equivalent filings are Form 8 and Form 11: see how an LLP is registered and what it must file.
Frequently asked questions
What is the last date to file AOC-4 for FY 2025-26?
Within 30 days of the AGM. If the AGM was held on 30 September 2026, file by 29 October 2026 to be safe. One Person Companies had to file by 27 September 2026, which is 180 days after the financial year ended.
What is the due date of MGT-7 for FY 2025-26?
Within 60 days of the AGM. For an AGM held on 30 September 2026, that is around 28-29 November 2026. Small companies and OPCs file the shorter MGT-7A within the same time.
Does a company with no business or zero turnover need to file AOC-4 and MGT-7?
Yes. Every registered company must file both forms each year, even if it had no transactions. A company that has been inactive for some time can instead consider applying for dormant status or for strike-off.
What is the penalty for late filing of AOC-4 and MGT-7?
An additional fee of ₹100 per day for each form, with no upper limit, plus penalties under Sections 137 and 92. If filings are missed for three continuous years, the directors are disqualified under Section 164(2) and the company can be struck off.
Who can file MGT-7A instead of MGT-7?
One Person Companies and small companies. From 1 December 2025, a private company with paid-up capital up to ₹10 crore and turnover up to ₹100 crore counts as a small company, unless it is a holding or subsidiary company or falls in another excluded category.