Step-by-step guide
How to File ROC Annual Returns (AOC-4 and MGT-7) for a Private Company
Every company must file its financial statements and annual return with the Registrar of Companies each year after its Annual General Meeting. This guide outlines the process for a typical private company.
Documents and information you will need
- Audited financial statements and auditor's report
- Board's report and annexures
- Notice and minutes of the AGM
- Shareholding pattern and list of shareholders
- Details of directors and key managerial personnel
- DSC of a director and of the professional certifying the forms, where required
Step-by-step process
- Finalise and audit the accounts. Close the books, complete the statutory audit and obtain the signed auditor's report.
- Approve accounts at a board meeting. The board approves the financial statements and board's report and authorises signatures.
- Hold the AGM. Members adopt the accounts at the Annual General Meeting within the prescribed time.
- File AOC-4. File financial statements in Form AOC-4 within thirty days of the AGM.
- File MGT-7 or MGT-7A. File the annual return within sixty days of the AGM; small companies and OPCs use MGT-7A.
- File ADT-1 where an auditor is appointed. Report the auditor appointment within fifteen days of the meeting at which the appointment is made.
Frequently asked questions
What if the company had no business?
Annual filings are still required unless the company is struck off or obtains dormant status.
What are the consequences of late filing?
Additional fees accrue for each day of delay, and continued defaults can lead to director disqualification.
This guide is general information based on the rules as we understand them at the time of writing. Forms, fees and procedures change; confirm current requirements or ask our team before acting.
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