AOC-4 and MGT-7 are the two annual forms every Indian company files with the Registrar of Companies. AOC-4 (audited financial statements) is due within 30 days of the AGM; MGT-7 or MGT-7A (annual return) within 60 days. Miss either and ₹100 a day runs per form, with no cap, while the team rekeys figures the ledger already holds.
In OneFinOps, AOC-4 drafts from the closed books and MGT-7 from the statutory registers, so the filing starts from numbers you already signed.
Key takeaways
- For FY 2025-26: AOC-4 by 29 October 2026, MGT-7 by 29 November 2026.
- Late filing costs ₹100 per day per form, with no upper limit.
- No extension for FY 2025-26; the CCFS-2026 waiver closed 15 September 2026.
AOC-4 vs MGT-7: the difference
AOC-4 files the audited financial statements and reports under section 137; variants are AOC-4, AOC-4 CFS, AOC-4 XBRL and AOC-4 NBFC (Ind AS). MGT-7 is the annual return under section 92, covering shareholding, directors and meetings. MGT-7A is the shorter return for one person companies and small companies: from 1 December 2025 (G.S.R. 880(E)), private companies with paid-up capital of not more than ₹10 crore and turnover of not more than ₹100 crore.
AOC-4 and MGT-7 due date for FY 2025-26
The clock starts from the date the AGM is actually held. Under section 96, it must be held within six months of the year end and not later than 30 September.
| Form | Rule | Due date for FY 2025-26 (AGM on 30 Sept 2026) |
|---|---|---|
| ADT-1 (auditor appointment) | Within 15 days of the AGM | 14 October 2026 |
| AOC-4 (and XBRL, CFS) | Within 30 days of the AGM | 29 October 2026 |
| MGT-7 / MGT-7A | Within 60 days of the AGM | 29 November 2026 |
| AOC-4 for an OPC | Within 180 days of year end | 27 September 2026 |
An earlier AGM moves every date up, so work from your own AGM date.
AOC-4 and MGT-7 late fees and penalty
The normal fee runs from ₹200 (nominal capital under ₹1,00,000) to ₹600 (₹1 crore or more), per form. Late filing adds two costs:
- Additional fee: ₹100 per day per form, no maximum, charged by the portal when you file.
- Penalty under sections 92(5) and 137(3): ₹10,000 plus ₹100 per day of continuing default, up to ₹2,00,000 for the company and ₹50,000 for each officer in default. Section 446B halves this for small companies, OPCs, producer companies and startups.
Three years of non-filing disqualifies directors for five years under section 164(2).
Worked example. Sharma Components files AOC-4 and MGT-7A on 28 December 2026, 60 and 29 days late. Additional fees are ₹6,000 and ₹2,900 on top of ₹500 each in normal fees. It pays ₹9,900 instead of ₹1,000. Also check every signatory’s DIN is active for DIR-3 KYC.
How OneFinOps handles AOC-4 and MGT-7
The Reporting Agent generates each entity’s Schedule III statements from the same postings and checks the notes against the primary statements; these feed the AOC-4 draft, with the XBRL instance where you need one. MGT-7 or MGT-7A drafts from the members, directors, share capital and charges registers. Nothing is filed on the agent’s say-so: the controller signs the statements, the CA and CS review on the same record, and the director signs with DSC. Unlike software that leaves the filing to be rebuilt elsewhere, the filed figure is the ledger figure.
See MCA and ROC filing in OneFinOps
