Annual MCA ROC Compliance: AOC-4, MGT-7, DIR-3 KYC & Penalties Manual
Every company incorporated in India is legally mandated under the Companies Act, 2013 to file annual financial statements and return of shareholders with the Registrar of Companies (ROC), even if the company has zero transactions during the fiscal year.
📌 In This Practical Manual
1. Eligibility Criteria & Statutory Requirements
Prior to initiating electronic filings on government portals (MCA V3, GSTN, or IP India), ensure full compliance with the following statutory parameters:
- ✓All Private Limited Companies, OPCs, Section 8 companies, and Public Limited Companies.
2. Step-by-Step Filing Procedure
Our streamlined end-to-end execution workflow designed to minimize rejection queries and achieve fastest statutory approval:
Statutory Financial Audit
Independent Chartered Accountant audits company books and signs Audit Report with CARO (where applicable).
Board of Directors Meeting & Board's Report
Convene Board Meeting to approve financial statements and draft the statutory Board's Report under Section 134.
Annual General Meeting (AGM)
Conduct AGM within 6 months of financial year end (on or before September 30) to adopt accounts.
Form AOC-4 Submission
File Balance Sheet, Profit & Loss statement, Auditor Report, and Notes to Accounts within 30 days of AGM.
Form MGT-7 / MGT-7A Submission
File Annual Return detailing shareholding pattern, board meetings, and director remuneration within 60 days of AGM.
3. Mandatory Document Checklist
Keep these documents scanned and self-attested in clear high-resolution PDF/JPEG format:
4. Post-Registration Compliance Slabs
Failure to adhere to post-registration filing dates attracts heavy recurring statutory fines and director disqualification risks:
| Statutory Due Date | Compliance Requirement |
|---|---|
| By September 30 | Director Annual KYC (Form DIR-3 KYC / Web-KYC) |
| Within 30 Days of AGM | Filing of Financial Statements (Form AOC-4) |
| Within 60 Days of AGM | Filing of Annual Return (Form MGT-7 / MGT-7A for small companies) |
| Half-Yearly (MSME-1) | Reporting of Outstanding Dues to Micro & Small Enterprises |
5. Frequently Asked Questions
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