Company Annual Filing 2026: Don’t Miss These AOC-4 and MGT-7 Checks After AGM

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ROC ANNUAL FILING 2026

Company Annual Filing 2026: Don’t Miss These AOC-4 and MGT-7 Checks

Finishing the AGM does not complete your company’s annual compliance. The financial statements and annual return must also be filed correctly.

Important:

The filing deadline depends on the date of the AGM. It should not be assumed that every company has the same due date.

Many directors believe that company compliance is completed once the Annual General Meeting is held. However, two important ROC filings normally remain:

  • AOC-4: Filing of financial statements and related documents.
  • MGT-7 or MGT-7A: Filing of the company’s annual return.

These forms contain important financial, ownership, management and compliance information. They should be checked carefully before uploading them on the MCA portal.

What are the normal filing periods?

Form Purpose Normal time limit
AOC-4 Financial statements Within 30 days of the AGM
MGT-7 Annual return for companies generally Within 60 days of the AGM
MGT-7A Abridged annual return for OPCs and small companies Within 60 days of the AGM or applicable reference date
Example:

If an eligible company held its AGM on 30 September 2026, its ordinary filing calculation would generally point to 30 October 2026 for AOC-4 and 29 November 2026 for its annual return. Check for any company-specific issue or MCA relaxation before filing.

Last-minute AOC-4 checks

Financial figures

Match turnover, profit, assets, liabilities, share capital and reserves with the signed financial statements.

Attachments

Attach the signed financial statements, Board’s Report, auditor’s report and other applicable documents.

Signing details

Confirm the directors, auditor, signing dates, AGM date and active DSC before uploading.

Last-minute MGT-7 or MGT-7A checks

  • Verify the registered-office address and official email address.
  • Confirm the company’s principal business activity.
  • Match authorised and paid-up share capital with MCA records.
  • Reconcile the shareholder list with the register of members.
  • Check share transfers and allotments completed during the year.
  • Verify directors and key managerial personnel.
  • Check Board, committee and general-meeting details.
  • Review penalties, compounding and other reportable matters.
  • Confirm whether MGT-7 or MGT-7A is the correct form.

The point many companies miss

AOC-4 and the annual return should not be prepared independently without reconciliation.

Share capital, turnover, profit, directors and other common details should agree across the financial statements, Board’s Report, AGM records and ROC forms.

Common errors to avoid

  1. Using the wrong AGM date while calculating the filing period.
  2. Entering figures in rupees when the form requires another unit.
  3. Mismatch between share capital in accounts and MCA records.
  4. Uploading unsigned or incomplete financial statements.
  5. Not checking whether a director’s DSC is active.
  6. Using MGT-7A without confirming OPC or small-company eligibility.
  7. Leaving annual filing until the last day and facing portal or validation problems.

Documents to keep ready

Keep the following ready before starting the filing:

  • Signed financial statements and schedules
  • Statutory auditor’s report
  • Board’s Report with annexures
  • AGM notice and minutes
  • Register of members and shareholding details
  • Director and KMP details
  • Meeting and attendance records
  • Valid DSC of the authorised signatory
Compliance note: Due dates and applicable forms depend on the AGM date, company category, adoption of accounts and facts of the case. Check the MCA portal for any later notification, circular or relaxation before filing. Information verified on 14 October 2026.

Need assistance with your company’s annual filing?

Gururaaja Sanjay and Co can assist with document review, financial-statement reconciliation and preparation of applicable ROC forms based on your company’s records.

Call 7760252581 WhatsApp Us
Official sources:
Sections 92 and 137 of the Companies Act, 2013 — India Code
Companies (Management and Administration) Amendment Rules, 2021 — Ministry of Corporate Affairs
Location: Bengaluru, Karnataka, India

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