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Annual ROC Filings

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  1. AOC-4
  2. MGT-7 / MGT-7A
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AOC-4 and MGT-7 are forms required to be filed by companies registered in India under the provisions of the Companies Act, 2013. These forms are submitted to the Ministry of Corporate Affairs (MCA) and serve different purposes. Here’s an overview of AOC-4 and MGT-7:

1. AOC-4 (Form for filing Financial Statements):

  • AOC-4 is a form used for filing financial statements with the Registrar of Companies (RoC) as required under Section 137 of the Companies Act, 2013.
  • The financial statements include the Balance Sheet, Profit and Loss Account, Cash Flow Statement, Statement of Changes in Equity, and other related documents.
  • AOC-4 must be filed by all companies, including private limited companies, public limited companies, and One Person Companies (OPCs), within 30 days from the date of the Annual General Meeting (AGM).
  • The financial statements must be prepared in compliance with applicable accounting standards and audited by a qualified Chartered Accountant.

2. MGT-7 (Form for filing Annual Return):

  • MGT-7 is a form used for filing the Annual Return of the company with the RoC as required under Section 92 of the Companies Act, 2013.
  • The Annual Return contains information about the company’s registered office, shareholders, directors, capital structure, indebtedness, shareholding pattern, and other key details.
  • MGT-7 must be filed by all companies, including private limited companies, public limited companies, and OPCs, within 60 days from the date of the AGM.
  • The Annual Return must be certified by a Company Secretary in Practice (CS) or a Chartered Accountant (CA) and signed by a director of the company.

Key Differences:

  • AOC-4 pertains to the filing of financial statements, while MGT-7 pertains to the filing of the Annual Return containing company information.
  • AOC-4 is filed within 30 days from the date of the AGM, whereas MGT-7 is filed within 60 days from the date of the AGM.
  • AOC-4 includes financial statements audited by a Chartered Accountant, while MGT-7 includes company information certified by a CS or CA.

Both AOC-4 and MGT-7 are crucial compliance requirements under the Companies Act, 2013, and non-compliance may attract penalties or legal consequences. Therefore, companies must ensure timely and accurate filing of these forms with the MCA to maintain regulatory compliance.