MCA annual filing usually means filing a company’s financial statements and annual return with the Registrar of Companies (ROC). AOC-4 deals with financial statements; MGT-7 or MGT-7A deals with the annual return. They serve different purposes and both may be required even when a company has no trading activity.
Reviewed 6 October 2026. This page explains the statutory framework and preparation workflow. To check a submission already made, use the separate MCA annual filing status guide.
What is MCA filing?#
MCA stands for the Ministry of Corporate Affairs. Filing is the submission of prescribed information or documents through its portal. Annual filings are one part of company compliance: event-based forms, resolutions, director changes and other returns have separate triggers.
The Companies Act sets the financial-statement filing requirement in section 137 and the annual-return requirement in section 92. The AGM framework is in section 96. Companies Act, 2013, official India Code record.
AOC-4, MGT-7 and MGT-7A: which form applies?#
| Filing | Purpose | Main selection check |
|---|---|---|
| AOC-4 and applicable variants | Financial statements and required accompanying documents | Entity type, consolidation and XBRL applicability |
| MGT-7 | Annual return covering ownership, governance and prescribed company particulars | Companies outside the MGT-7A category |
| MGT-7A | Abridged annual return | OPC or small-company eligibility under current rules |
| ADT-1 | Notice of the relevant auditor appointment | Appointment event and applicable legal requirement |
| Other event-based forms | Resolutions, changes and other prescribed events | Actual event, company exemptions and filing rules |
Do not choose MGT-7A solely because turnover looks low. Confirm the current small-company definition and exclusions. Section 8 companies, for example, are excluded from the small-company definition. An LLP has a separate filing framework and should not use this company checklist unchanged.
ROC filing due dates: calculate from the relevant event#
| Requirement | Statutory baseline | Important exception or check |
|---|---|---|
| Financial statements under section 137 | Within 30 days of the AGM | OPCs have a separate 180-day financial-year-end rule; check applicable variants and relief |
| Annual return under section 92 | Within 60 days of the AGM | If no AGM is held, calculate from when it should have been held and provide the required explanation |
| First AGM | Within 9 months of the first financial year’s closure | OPCs are outside the AGM requirement |
| Subsequent AGM | Within 6 months of financial-year-end | Also check the maximum interval and any valid extension |
For a non-OPC company with an AGM on 30 September, the ordinary 30-day and 60-day calculations give 30 October and 29 November respectively. This is an illustration of the statutory periods, not a universal last date for every company or year. Companies with different AGM dates, special circumstances or valid relief need their own calculation.
Use the official MCA portal for current instructions and notifications. This review does not establish a blanket FY 2025–26 extension.
Documents to prepare before filing#
Company annual filing preparation
- Correct CIN, financial year, registered office and authorised signatories.
- Approved and signed financial statements, auditor’s report and Board’s report.
- AGM date, notices, attendance and resolutions, or the required explanation where an AGM was not held.
- Member, shareholder and debenture-holder information reconciled to statutory registers.
- Director and key managerial personnel particulars and changes during the year.
- Related disclosures, consolidated statements and certification where applicable.
- DSC readiness, professional certification where required and current form instructions.
Reconcile the annual return against the books and registers before uploading it. Common conflicts include different paid-up capital figures, missing transfers, stale director details and inconsistent AGM dates. A successful technical submission cannot make inconsistent declarations accurate.
How to file annual returns on the MCA portal#
- Confirm the form and reporting period using the current official instruction kit.
- Review company master data and resolve relevant identification or signatory issues.
- Prepare the current portal form and permitted attachments. Follow its current size, format and signing requirements.
- Complete required declarations and signatures. Obtain professional certification where the form requires it.
- Submit and pay the amount generated for the filing. Save the SRN, challan and acknowledgement.
- Check processing status and respond to any resubmission or clarification within the stated deadline.
- Archive the final filed documents and evidence of completion in the company’s compliance file.
Legacy instructions about a universal Adobe pre-scrutiny workflow or a fixed attachment limit should not be applied to every current form. Portal interfaces and validation rules change; the relevant instruction kit governs the actual submission.
How to check MCA annual filing status#
There are three distinct questions: was a transaction paid, was the form processed, and is the required document available for the intended financial year? Check the SRN, form and year together. Master-data status such as “Active” does not prove that all annual returns are filed.
Follow the filing-status walkthrough for a practical evidence checklist, pending-payment and resubmission checks, and the difference between master data and public documents.
Additional fees and consequences of delay#
Normal filing fees, additional fees for late submission and statutory penalties are separate. The fee rules prescribe a per-day additional-fee mechanism for relevant late annual filings; other forms follow their own fee structure. Do not copy a ₹100-per-day claim from AOC-4 or MGT-7 into MGT-14 or every MCA form. Check the current rules and portal calculation for the exact form and delay. ICSI compilation of the Registration Offices and Fees Rules.
Late fees do not automatically discharge statutory default. Repeated non-filing can also engage separate provisions concerning directors or company status. Avoid unsupported claims that a single delayed form automatically freezes every bank account or results in imprisonment.
Frequently asked questions#
What is the difference between AOC-4 and MGT-7?
AOC-4 submits financial statements and accompanying documents. MGT-7 submits the annual return. MGT-7A is the abridged annual-return form for eligible OPCs and small companies.
Does a company with no business need annual filing?
A lack of turnover does not by itself remove annual filing obligations. Determine the company’s legal status and applicable requirements, prepare accurate accounts and use the appropriate form.
Is MCA annual filing status the same as SRN status?
SRN status tracks a particular submission. Annual filing compliance requires checking that the correct forms for the correct financial year were completed. A payment receipt or active company status alone is insufficient.
Does MGT-14 always have a ₹100-per-day late fee?
No. MGT-14 is a different filing with its own applicability and fee framework. Verify the applicable resolution, company exemption, delay and current fee rules.
Related compliance work#
Annual filing relies on accurate statutory registers, correct auditor appointments and reliable financial records. Contact SigmaTenders with your company type, financial year and filing history for help preparing the appropriate checklist.