Guide
AOC-4 and MGT-7/MGT-7A: what small companies actually need to file each year
A plain-language overview of the two core annual ROC filings for Indian private limited companies.
- Author
- Sorted Editorial
- CA/CS reviewer
- Pending
- Status
- PENDING PROFESSIONAL REVIEW
- Published
- 2026-08-01
- Last reviewed
- 2026-08-01
- Next review
- 2027-02-01
Every Indian private limited company files two core documents with the Registrar of Companies each year: Form AOC-4 (the company's financial statements) and Form MGT-7 or its abridged version, MGT-7A (the annual return).
AOC-4 covers the balance sheet, profit & loss statement, and the board's report, along with the auditor's report. MGT-7/MGT-7A covers shareholding pattern, director details, and other statutory particulars as of the financial year end.
Exact due dates depend on when your company's Annual General Meeting is held, and whether MGT-7 or the abridged MGT-7A applies depends on your company's size classification under the Companies Act, 2013.
This overview is not a substitute for advice from your assigned CA or CS, who confirms exact applicability and deadlines for your specific company.