AOC-4 and MGT-7 Filing: Due Dates and Penalties for Private Limited Companies

Every private limited company registered in India must file two key annual forms with the Ministry of Corporate Affairs (MCA) after each financial year: Form AOC-4 (financial statements) and Form MGT-7 (annual return). Missing these deadlines can lead to heavy penalties and even director disqualification.

AGM DEADLINE
Before filing these forms, the company must hold its Annual General Meeting (AGM). Under Section 96 of the Companies Act, 2013, the AGM must be held within six months from the end of the financial year. For companies with a financial year ending on 31 March, the AGM deadline falls on 30 September of that year.

FORM AOC-4: FINANCIAL STATEMENTS
Form AOC-4 is used to file the company s financial statements including the balance sheet, profit and loss account, and directors report with the Registrar of Companies (ROC). The filing deadline is within 30 days from the date of the AGM.

For example, if a company holds its AGM on 30 September 2025, the AOC-4 must be filed by 30 October 2025.

FORM MGT-7 / MGT-7A: ANNUAL RETURN
Form MGT-7 is the annual return that captures the company s shareholding pattern, details of directors, and other statutory information. It must be filed within 60 days from the date of the AGM.

Companies defined as small companies under Section 2(85) with paid-up share capital up to Rs 4 crore and turnover up to Rs 40 crore and one-person companies (OPCs) can file the simplified Form MGT-7A instead of the full MGT-7.

PENALTIES FOR LATE FILING
Under Sections 137(3) and 92(5) of the Companies Act, 2013, the penalty for late filing of AOC-4 or MGT-7 is Rs 10,000, plus Rs 100 per day of continuing default, subject to a maximum of Rs 2 lakh for the company. Each officer in default faces a penalty of up to Rs 50,000.

DIRECTOR DISQUALIFICATION
Non-filing of financial statements or annual returns for three consecutive financial years triggers director disqualification under Section 164(2) of the Companies Act. Disqualified directors cannot be appointed as directors in any company for a period of five years.

PRACTICAL TIP
Set calendar reminders for three dates each year: the AGM deadline (30 September), the AOC-4 deadline (30 days after AGM), and the MGT-7 deadline (60 days after AGM). Filing early avoids last-minute portal congestion on the MCA website.