What is the difference between AOC-4 and MGT-7?

AOC-4 is the financial-statement filing under Section 137 of the Companies Act, 2013, due within 30 days of Board adoption. MGT-7 is the annual return under Section 92, due within 60 days of the AGM. AOC-4 captures what the company did financially; MGT-7 captures who the company is (members, directors, capital) as at the close of the FY.

A Director and a Company Secretary (in practice) sign MGT-7. Where the company has no Company Secretary, two Directors sign and a Practising Company Secretary certifies the annual return under s.92(1) read with Rule 11(1) of Companies (Management and Administration) Rules 2014 — for listed companies and companies with paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore.

What is the due date for AOC-4 if the Board adopts accounts on 1 September 2026?

AOC-4 must be filed within 30 days of Board adoption — i.e. on or before 1 October 2026. If the AGM is held on 30 September, AOC-4 is due on or before 30 October (30 days from Board adoption — not from AGM).

What is the maximum additional fee for late filing?

The additional fee under Annexure II of Companies (Registration Offices and Fees) Rules 2014 is capped at 12× the normal filing fee. Beyond 180 days of delay, the rate of ₹600/day continues until the cap of 12× normal fee is reached.

Is XBRL filing mandatory for my company?

AOC-4 XBRL is mandatory for all listed companies and unlisted companies with paid-up capital ≥ ₹5 crore OR turnover ≥ ₹100 crore (Companies (Filing of Documents and Forms in e-Form XBRL) Rules, 2015). Banking, insurance, NBFC and power-sector companies have sector-specific XBRL taxonomies.

What happens if MGT-7 is not filed for 5 consecutive years?

Under Section 167(1)(g) of the Companies Act 2013 (inserted by the 2019 amendment), a Director's office shall be vacated if the company fails to file the annual return for 5 consecutive financial years, in addition to monetary penalties.

Can a dormant company skip annual filing?

No — a dormant company (under s.455) must file Form MSC-3 (annual return of dormant company) instead of AOC-4 + MGT-7, but cannot skip filing altogether.

Is CSR-2 a separate filing from AOC-4?

Yes. Since FY 2020-21, CSR-2 is filed separately on MCA V3 — by 31 March of the following FY. Companies failing to disclose CSR in AOC-4 attachments still need a stand-alone CSR-2 filing.

Editor's pickStartup · Business Registration

ROC Filings & Event-Based Compliance

Expert execution of complex ROC filings. From director changes (DIR-12) to address shifts (INC-22) and share allotments (PAS-3). Fast, accurate MCA compliance.

Statutory basis: Companies Act, 2013 — Sections 92 (annual return), 128 (books of account), 129 (financial statements), 134 (Board's report), 136 (right of member to receive copies), 137 (filing of financial statements), 403 (extension of time for filing).

Turnaround

7–14 Days

₹

Starts from

₹1,799

Money-back accuracy

Guaranteed

Total starting from

₹1,799

Professional + estimated government fee

Professional fee₹1,799 starts with

Government fee (est.)₹200 - ₹400

Turnaround7–14 Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

ROC Filings & Event-Based Compliance is a key regulatory filing administered by Ministry of Corporate Affairs (MCA) — filed with the Registrar of Companies (RoC) of the State/UT where the company's registered office is located. NFRA has concurrent oversight for companies meeting the threshold under s.132 of the Companies Act 2013.. Filing is executed via AOC-4 (filing of financial statements — including Balance Sheet, P&L, Board Report, Auditor Report, Cash Flow Statement, Corporate Governance annexures); AOC-4 XBRL (for listed companies and companies with paid-up capital ≥ ₹5 crore OR turnover ≥ ₹100 crore — Rule 3 of Companies (Filing of Documents and Forms in e-Form XBRL) Rules, 2015); AOC-4 CFS (consolidated financial statements of holding company); MGT-7 (annual return — companies other than OPC and Small Company); MGT-7A (OPC and Small Company — simplified abridged return under Companies (Management and Administration) Amendment Rules, 2021). Linked — Form 23ACA (old) now subsumed; ADT-1 (auditor appointment — separate filing); CSR-2 (annual CSR return, separate filing since FY 2020-21 onwards). under Companies Act, 2013 — Sections 92 (annual return), 128 (books of account), 129 (financial statements), 134 (Board's report), 136 (right of member to receive copies), 137 (filing of financial statements), 403 (extension of time for filing); Companies (Management and Administration) Rules, 2014 (Rule 11 — annual return in Form MGT-7 / MGT-7A); Companies (Filing of Documents and Forms) Rules, 2014 (Rule 1 — Form AOC-4 for financial statements); Companies (Registration Offices and Fees) Rules, 2014 (Rule 11 + Annexure I & II — fee schedule and additional fees for delay); Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS applicability triggering AOC-4 XBRL).. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.

Eligibility & thresholds

Minimum

Valid identity & address proof of applicant
Active PAN & registered business premises
Authorized representative authorization

Maximum

Compliant under applicable regulatory laws
No pending statutory disqualifications
Valid across authorized operational jurisdictions

Statutory floor

Pre-filing statutory documentation verification
Official statutory fee schedule as per authority
Mandatory periodic compliance filings post-approval

What's included

Everything in one transparent fee — no add-ons, no surprises.

Comprehensive Secretarial Drafting

Event-based filings are not merely form-filling exercises. They require robust legal backing. We draft the exact Board Resolutions, Extraordinary General Meeting (EGM) notices, and Explanatory Statements required to legitimize your corporate changes.

Zero-Defect Form Execution

Forms like PAS-3 (Share Allotment) or SH-7 (Capital Increase) involve complex mathematical reconciliations of share capital. Our CS team ensures flawless data entry, preventing form rejection by the Stamp Duty authorities or the ROC.

Rapid Charge Management (CHG-1 / CHG-4)

When securing corporate loans, banks require immediate filing of CHG-1 to create a charge on assets. Upon loan repayment, CHG-4 must be filed to release the asset. We execute these time-sensitive filings swiftly to keep your credit lines fluid.

Inter-State Migration Experts

Shifting a registered office from one state to another (INC-23) is a quasi-judicial process involving Regional Director (RD) hearings. We provide end-to-end representation, handling the newspaper advertisements, creditor NOCs, and RD approvals.

V3 Portal Technocrats

The MCA V3 portal often creates linkage errors between directors and companies. Our team is adept at resolving V3 backend mapping issues, ensuring urgent filings like DIR-12 (Director Change) are not delayed by technical glitches.

Strike-Off & Revival Services

Whether you need to cleanly shut down a dormant company via STK-2 or appeal to the National Company Law Tribunal (NCLT) to revive a struck-off company, our legal team manages the entire complex procedure.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
ROC Filings & Event-Based Compliance Statutory Fee	₹200 - ₹400	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	₹200 - ₹400	(for default assumptions stated below)

Government charges only — separate from I-Pro's professional fee. Verified 25 August 2026.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
Customer⏱ 1 - 3 Days
Step 1: **I-Pro / Auditor**
**I-Pro / Auditor**: Close books of account on 31 March; finalise Balance Sheet, P&L, Cash Flow; obtain draft Statutory Audit Report from the statutory auditor.
2
I-Pro⏱ 1 - 3 Days
Step 2: **Board of Directors**
**Board of Directors**: Convene Board meeting to adopt the audited financial statements — issue signed Board's Report under s.134(3) with 14 mandatory disclosures (CS signature on Board report — s.134(1)).
3
I-Pro⏱ 1 - 3 Days
Step 3: **I-Pro**
**I-Pro**: File **AOC-4** on MCA V3 within 30 days of Board adoption (s.137(1)) — affix DSC of Director and CS/CFO (or two Directors if no CS).
4
I-Pro⏱ 1 - 3 Days
Step 4: **Company**
**Company**: Conduct AGM within 9 months of close of FY (s.96) — practically by 30 September for March-end FY.
5
I-Pro⏱ 1 - 3 Days
Step 5: **I-Pro**
**I-Pro**: Prepare annual return extract — list of members, directors, KMP, share capital, indebtedness, etc., as per Schedule V of Companies Act 2013.
6
I-Pro⏱ 1 - 3 Days
Step 6: **I-Pro**
**I-Pro**: Obtain Practising CS certificate under s.92(1) (where mandatory — threshold above).
7
I-Pro⏱ 1 - 3 Days
Step 7: **I-Pro**
**I-Pro**: File **MGT-7 / MGT-7A** on MCA V3 within 60 days of AGM (s.92(4)) — affix DSC of Director and CS (or PCS).
8
I-Pro⏱ 1 - 3 Days
Step 8: **I-Pro**
**I-Pro**: File **ADT-1** (auditor appointment for FY) by 15 days of Board meeting appointing auditor — in any case by 30 September (s.139(1)).
9
I-Pro⏱ 1 - 3 Days
Step 9: **I-Pro**
**I-Pro**: File **CSR-2** (annual CSR return) by 31 March of following FY (MCA General Circular 05/2021 — separate filing since FY 2020-21).
10
Regulator⏱ 1 - 3 Days
Step 10: **I-Pro**
**I-Pro**: File **MSME-1** (half-yearly outstanding dues to micro/small enterprises — 30 April and 31 October, s.405 of MSMED Act 2006).

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
Commencement of Business (Form INC-20A) Penalty: ₹50,000 for company + ₹1,000/day for directors (max ₹1 Lakh)	`One-time mandatory`	Within 180 days of incorporation after bank capital deposit
First Auditor Appointment (Form ADT-1) Penalty: Statutory non-compliance; prosecution of defaulting officers	`5-year tenure`	Within 30 days of incorporation by Board of Directors
Annual Financial Statements (Form AOC-4) Penalty: ₹100 per day of delay per form with no statutory ceiling	`Annual`	Within 30 days of AGM (by 29 October annually)
Annual Return (Form MGT-7) Penalty: ₹100 per day of delay per form with no statutory ceiling	`Annual`	Within 60 days of AGM (by 29 November annually)
Director KYC Verification (DIR-3 KYC) Penalty: ₹5,000 statutory fee per DIN + deactivation	`Annual`	Every designated partner / director holding active DIN by 30 September

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
Commencement of Business (Form INC-20A)	One-time mandatory	₹50,000 for company + ₹1,000/day for directors (max ₹1 Lakh)
First Auditor Appointment (Form ADT-1)	5-year tenure	Statutory non-compliance; prosecution of defaulting officers
Annual Financial Statements (Form AOC-4)	Annual	₹100 per day of delay per form with no statutory ceiling
Annual Return (Form MGT-7)	Annual	₹100 per day of delay per form with no statutory ceiling
Director KYC Verification (DIR-3 KYC)	Annual	₹5,000 statutory fee per DIN + deactivation

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Mismatched applicant legal name or identity details across KYC proofs
Why: Government verification APIs cross-check with UIDAI and MCA databases and automatically flag discrepancies in spelling or dates.
Fix: Our specialists pre-validate your documents against official government databases before portal filing.
2
Submitting outdated utility bills or non-notarized commercial leases
Why: Premises proofs older than 60 days or defective landlord NOCs trigger statutory scrutiny queries and multi-week processing delays.
Fix: We verify recent billing dates and provide pre-formatted, legally vetted landlord NOC and lease formats.
3
Selecting incorrect classification, turnover slab, or statutory activity code
Why: Applications filed under inappropriate classifications attract show-cause notices and potential rejection without statutory fee refund.
Fix: We conduct a statutory scope assessment to align your application with the exact regulatory requirements.

Frequently asked questions

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