ROC · Annual Filing
Aoc 4 And Mgt 7 Due Date (India, 2026)
Every company registered in India has to file two main annual returns with the Registrar of Companies (ROC): AOC-4 for its financial statements and MGT-7 for its annual return. The due dates are tied to the annual general meeting, and missing them triggers a daily late fee that has no upper cap. This explainer sets out the AOC-4 and MGT-7 due dates, how they are fixed from the AGM, the DIR-3 KYC deadline, and the forms small companies and one person companies use.
- AOC-4: financial statements, filed within 30 days of the AGM.
- MGT-7: annual return, filed within 60 days of the AGM.
- AGM: normally held by 30 September, so AOC-4 is usually due around late October and MGT-7 around late November.
- Small company and OPC: file MGT-7A instead of MGT-7; an OPC has a different AOC-4 timeline.
- DIR-3 KYC: every DIN holder files annually, commonly by 30 September, or the DIN is deactivated.
- Late fee: Rs 100 per day, per form, with no upper cap.
01What AOC-4 and MGT-7 are
These are the two core annual ROC filings for a company:
- AOC-4 files the company's financial statements, that is the balance sheet, profit and loss account, and the related reports, with the ROC.
- MGT-7 is the annual return, giving details of shareholders, directors, shareholding and changes during the year.
Both are filed on the Ministry of Corporate Affairs (MCA) portal and are separate from the company's income tax return. A company must file both, every year, even if it did no business.
ROC filing is not the same as the income tax return
AOC-4 and MGT-7 go to the ROC under the Companies Act. The income tax return goes to the income tax department. They have different due dates and different forms, and both are compulsory for a company.
02How the due dates are fixed
The due dates are counted from the annual general meeting (AGM), not from a fixed calendar date:
- AOC-4: within 30 days of the AGM.
- MGT-7: within 60 days of the AGM.
A company must normally hold its AGM by 30 September following the end of the financial year (31 March). So for most companies, counting from an AGM held on or before 30 September gives an AOC-4 due date around late October and an MGT-7 due date around late November.
03The due dates at a glance
Taking the common case of an AGM held on 30 September for the financial year ending 31 March, the dates work out as below. Always confirm against your actual AGM date and any MCA extension.
| Filing | Rule | Typical date (AGM on 30 Sep) |
|---|---|---|
| AOC-4 (financial statements) | Within 30 days of the AGM | Around 30 October |
| MGT-7 (annual return) | Within 60 days of the AGM | Around 29 November |
| DIR-3 KYC (directors) | By the notified annual date | Commonly 30 September |
If your AGM is held earlier, the AOC-4 and MGT-7 dates move earlier too, because they are counted from the actual meeting. For the companion income tax deadline, see the income tax return last date.
04Forms for small companies and OPCs
Not every company uses MGT-7. A one person company (OPC) and a small company file the shorter annual return form MGT-7A instead of MGT-7.
An OPC also has a different AGM position: it is not required to hold an AGM, so its AOC-4 timeline is counted differently (commonly within 180 days of the end of the financial year). The financial statements form remains AOC-4. Confirm which return form applies to your company before filing, because filing the wrong form means refiling.
05DIR-3 KYC due date
Separate from the company filings, every person holding a Director Identification Number (DIN) must complete DIR-3 KYC each year. The due date is commonly 30 September.
If a director misses it, the DIN is deactivated and a fee is charged to reactivate it. This is an easy deadline to forget because it attaches to the individual director, not the company, so a director of several companies still files once.
06The late fee
Late filing of AOC-4 or MGT-7 attracts an additional fee of Rs 100 per day, per form, with no upper limit. Because it runs per day and per form, a delay of a few months on both forms becomes a large amount quickly.
There can also be further consequences for prolonged default, including action against the company and its officers. This is why the annual filing calendar is worth tracking carefully.
07How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
A company can prepare and file AOC-4 and MGT-7 itself on the MCA portal if someone in-house knows the forms and the attachments. The common problems are using MGT-7 instead of MGT-7A, miscounting the due date from the AGM, forgetting DIR-3 KYC, and the daily late fee that builds when a deadline slips.
With Claw Tax and Accounts company filing, a verified chartered accountant prepares your financial statements and annual return, files AOC-4 and MGT-7 (or MGT-7A) correctly, and tracks DIR-3 KYC, at a fixed, published price, with a Claw reviewer checking the filing and reminders before each due date. You approve first.
This is not tax advice; a verified CA handles your specifics. For setting up a company, see company registration services in India, and for the tax-side deadline, the ITR penalty after the due date.
08Frequently asked questions
What are the AOC-4 and MGT-7 due dates?
AOC-4 is due within 30 days of the annual general meeting and MGT-7 within 60 days of it. Since a company normally holds its AGM by 30 September, AOC-4 is typically due around late October and MGT-7 around late November. The dates move if the AGM is held earlier, so count from your actual AGM date.
What is the last date for ROC filing?
There is no single fixed date; it depends on your AGM. AOC-4 is due within 30 days and MGT-7 within 60 days of the AGM, which must normally be held by 30 September. DIR-3 KYC for directors is a separate annual filing commonly due by 30 September. Always confirm against your AGM date and any MCA extension.
What is the DIR-3 KYC last date?
DIR-3 KYC must be completed annually by every person holding a Director Identification Number, commonly by 30 September. If a director misses it, the DIN is deactivated and a fee is charged to reactivate it. It attaches to the director personally, so a director of several companies files only once.
What is the late fee for AOC-4 and MGT-7?
Late filing attracts an additional fee of Rs 100 per day, per form, with no upper limit. Because it runs per day and applies separately to each form, a delay of a few months on both AOC-4 and MGT-7 can become a large amount quickly. Prolonged default can also lead to further action against the company and its officers.
Do small companies and one person companies file MGT-7?
No. A small company and a one person company file the shorter annual return form MGT-7A instead of MGT-7. They still file AOC-4 for the financial statements, though an OPC has a different timeline because it is not required to hold an AGM. Confirm which form applies before filing.
Is ROC filing the same as filing the income tax return?
No. AOC-4 and MGT-7 are filed with the Registrar of Companies under the Companies Act on the MCA portal. The income tax return is filed with the income tax department under the Income Tax Act. They have different forms and different due dates, and a company must complete both every year.