MCA Annual Filing#
Types of Annual Filings#
1. AOC-4 (Financial Statements)
- Balance Sheet
- Profit & Loss Account
- Notes to accounts
- Cash Flow Statement
2. MGT-7 (Annual Return)
- Shareholder details
- Board meeting details
- Remuneration details
Due Dates#
| Form | Due Date |
|---|---|
| AOC-4 | 30 days from AGM |
| MGT-7 | 60 days from AGM |
| ADT-3 (Auditor appointment) | 30 days from AGM |
Filing Fees#
- Normal filing: ₹200
- Delayed filing: Additional fee based on days
- Penalty for non-filing
Documents Required#
- Financial statements
- Board meeting minutes
- AGM notice and minutes
- Auditor's report
- Directors' report
Consequences of Non-Filing#
- Penalty on company
- Directors' liability
- Strike-off of company
- Inability to raise funds
Practical Tips#
- Maintain proper records
- Calendar important dates
- File well before deadline
- Keep copy of filed documents