HOW TO FILE AOC-4 & MGT-7 ONLINE IN 2025: STEPWISE GUIDE

Filing annual compliance forms with the Ministry of Corporate Affairs (MCA) is one of the most crucial responsibilities for every registered company in India. Two of the most important forms under the Companies Act, 2013, are AOC-4 and MGT-7. These filings ensure transparency in financial reporting, governance, and compliance with statutory requirements.

In this comprehensive guide, we will walk you through how to file AOC-4, the documents required for AOC-4 and MGT-7, details about AOC-4 XBRL filing, the penalty for late filing, and the key differences between AOC-4 and MGT-7. Whether you’re a first-time filer or an experienced professional, this article simplifies the entire process into clear, step-by-step instructions.

HOW TO FILE AOC-4

Filing Form AOC-4 is mandatory for all companies registered under the Companies Act, 2013. It contains the company’s financial statements, board report, and auditor’s report for the financial year. Here’s a detailed breakdown of how to file the AOC-4 form online through the MCA portal.

Step 1: Log in to the MCA Portal

Please visit www.mca.gov.in to sign in or create an account; the process is quick. You need to log in using valid credentials to access the company’s filing dashboard. Ensure that you are logging in under the correct role (e.g., director, professional, or company representative).

Step 2: Pick the right form

Open Forms and choose AOC-4 for your company type – standard, XBRL, Ind AS, or NBFC.
Different companies must use different forms depending on their classification. Selecting the correct version ensures your filing aligns with MCA requirements.

Step 3: Add company details

Enter company data, financials, auditor information, and other required fields. Keep source files handy. Accuracy is crucial here; cross-check your company’s CIN, date of incorporation, and other essential details before submission to avoid rejection.

Step 4: Upload required attachments

Attach the balance sheet, profit & loss, board report, auditor’s report, and annexures. Missing documents cause rejections. Make sure all attachments are digitally signed and in the prescribed format (usually PDF). Avoid uploading scanned or illegible documents.

Step 5: Apply digital signature

Use a valid Digital Signature Certificate (DSC), an authorised director, or a professional to sign digitally. No printing needed. This ensures the authenticity and security of the filing. The DSC must be valid and registered with the MCA portal.

Step 6: Submit and pay

Upload the form, complete the payment, and confirm submission. Check for validation errors first.
You can make the payment online via credit/debit card or net banking. Always verify the data before submission, as incorrect filings may attract penalties or rejections.

Step 7: Record the acknowledgement

Save the SRN (Service Request Number). Keep copies of the filed form and attachments for records.
The SRN acts as proof of submission and is essential for any future correspondence with the MCA.

TMWala can manage your entire AOC-4 process from preparing the digital documents and validating data to applying DSCs and making final submissions, saving you valuable time and avoiding costly filing errors

DOCUMENTS REQUIRED FOR AOC-4

Before starting the filing process, gather all necessary financial and governance-related documents. Incomplete or inaccurate documentation can cause delays or rejection by the Registrar of Companies (ROC).

The documents required for AOC-4 are as follows:

• Balance Sheet.
• Profit and Loss Statement.
• Cash Flow Statement.
• Statement of Change in Equity.
• Reports from the Board of Directors with annexures thereto.
• Reports from the Independent Auditor with annexures.
• Corporate Social Responsibility (CSR) Report, if any.
• Statements of subsidiaries in Form AOC-1, if any.
• Statement of Changes in Equity (if applicable).

These documents provide a detailed snapshot of the company’s financial position, operational performance, and compliance status. Companies must ensure these statements are duly approved and adopted at the Annual General Meeting (AGM) before submission.

DOCUMENTS REQUIRED FOR MGT-7

Form MGT-7, on the other hand, represents the Annual Return of the company. It reflects shareholding patterns, management structure, and governance compliance over the financial year. Here are the documents required for MGT-7:

• List of shareholders and debenture holders.
• Details of board meetings held during the year.
• Any changes in directors.
• Share transfers, if any.

AOC-4 XBRL FILING

Certain classes of companies are required to file their balance sheet, profit and loss accounts, and eForm AOC-4 XBRL using the XBRL taxonomy with the Registrar of Companies (ROC). XBRL (Extensible Business Reporting Language) is a standardized electronic format for communicating financial data.

The certain classes of companies that need to file balance sheets, profit and loss accounts, and e-form AOC-4 XBRL using the XBRL taxonomy with the ROC are as follows:

• Every public company listed on the Indian stock exchange and its Indian subsidiaries.
• Every company with a turnover of more than Rs 100 crore.
• Every company with a paid-up capital of or more than Rs 5 crore.
• Every company that is required to prepare its financial statements as per the Companies (Indian Accounting Standards) Rules, 2015.

Companies falling under these categories must ensure that their financial statements are converted into XBRL format using MCA’s prescribed taxonomy before uploading. This facilitates consistency, accuracy, and comparability across financial data submitted to regulatory authorities.

PENALTY FOR LATE FILING OF AOC-4 AND MGT-7

Timely filing of both forms is mandatory. Non-compliance can attract hefty penalties that accumulate daily after the due date. The penalty for late filing of AOC-4 and MGT-7 is as follows:

There is no maximum cap on the penalty amount, meaning prolonged delays can lead to substantial fines. Additionally, continuous non-compliance may also trigger prosecution under the Companies Act. Hence, companies should prioritize these filings well before the deadlines.

To stay compliant and avoid these penalties, TMWala offers timely filing reminders, expert validation of data, and automated alerts, ensuring your AOC-4 and MGT-7 submissions are never missed.

DIFFERENCE BETWEEN AOC-4 AND MGT-7

While both AOC-4 and MGT-7 are essential compliance forms, they serve distinct purposes. Understanding their differences helps ensure correct and timely submissions.

The difference between AOC-4 and MGT-7 is outlined below:

• Purpose: AOC 4 is for financial statement submission, as MGT 7 is for annual return submission.
• Due date: AOC 4 ought to be filed within 30 days of the AGM, whilst MGT 7 must be filed within 60 days of the AGM.
• DOC required: AOC 4 includes financials, Audit reviews, and board reports, whereas MGT 7 includes shareholding, governance details, and dictatorship modifications.

CONCLUSION

Filing AOC-4 and MGT-7 on time is essential for maintaining your company’s transparency and compliance. Though detailed, the process becomes simple when followed step by step, from logging into the MCA portal to uploading documents and applying a digital signature.
Ensure accuracy, especially in XBRL filings or subsidiary data, to avoid penalties of ₹100 per day. Early preparation and timely submission help your business stay compliant, credible, and stress-free during the annual filing season.

FAQs

1. What is Form AOC-4?
   Form AOC-4 is filed by all companies to submit financial statements, board reports, and auditors’ reports annually to the MCA.
2. Due dates for filing?
   AOC-4: within 30 days of AGM; MGT-7: within 60 days of AGM.
3. Penalty for late filing?
   ₹100 per day for both forms, with no maximum limit; legal action possible for continuous delay.
4. Key difference between AOC-4 and MGT-7?
   AOC-4 covers financial statements; MGT-7 covers annual return, shareholders, and governance details.
5. How can TMWala help?
   TMWala handles document prep, DSC signing, and timely filing to ensure accurate, penalty-free submissions.