Update (5 November 2026): AOC-4 was due within 30 days of the AGM (30 October 2026 for an AGM held on 30 September 2026). MGT-7 is due within 60 days of the AGM — 29 November 2026 for an AGM held on 30 September 2026.
Quick answer: Every company registered under the Companies Act, 2013 must file AOC-4 (financial statements) and MGT-7 (annual return) with the Registrar of Companies every year. For FY 2025-26, the AGM is due by 30th September 2026. If you hold it on that date, AOC-4 is due by 30th October 2026 and MGT-7 by 29th November 2026. Miss either one and the late fee is ₹100 per day, per form, with no upper limit.
Everything in ROC filing hangs off one date: the AGM. Push it, and every deadline after it moves too. That’s why the AGM is where most of the planning should start.
What Are AOC-4 and MGT-7?
AOC-4 is how your company files its financial statements with the ROC. That means the balance sheet, profit and loss account, auditor’s report, and the board’s report, all as adopted at the AGM.
MGT-7 is the annual return. It covers who owns the company, who runs it, and how it was governed through the year: shareholding, directors, meetings held, and so on.
Both are mandatory for private limited companies, public companies, and Section 8 companies. There’s no exemption for low turnover, no profit, or a dormant year. If the company existed, it files.
Due Dates for FY 2025-26
The clock runs from your AGM date. Here’s how it works if you hold the AGM on the last permitted day, 30th September 2026:
- AGM: within 6 months of the financial year end, so by 30th September 2026
- ADT-1 (auditor appointment): within 15 days of the AGM, so by 15th October 2026
- AOC-4: within 30 days of the AGM, so by 30th October 2026
- MGT-7 or MGT-7A: within 60 days of the AGM, so by 29th November 2026
Hold the AGM earlier and every date moves earlier with it. Hold it late and you’re already in default before you’ve filed anything.
One Person Companies don’t hold an AGM. Their AOC-4 is due within 180 days of the financial year end, which is 27th September 2026 for FY 2025-26. OPCs and small companies file the shorter MGT-7A instead of the full MGT-7.
Late Fees: What a Delay Actually Costs
The additional fee is ₹100 per day of delay, for each form, and there is no maximum. It’s charged on top of the normal filing fee.
A quick example. File AOC-4 45 days late and you pay ₹4,500. File MGT-7 45 days late too, and that’s another ₹4,500. Total: ₹9,000 in additional fees before you’ve paid the standard filing fee.
Two things worth knowing:
- The fee counts from the original due date, not from the day you finally sit down to file.
- When MCA has extended a deadline in the past, filers who missed even the extended date were charged from the original date. Don’t assume an extension means a clean slate.
Beyond the Late Fee
The daily fee is only the start. Continued default brings bigger problems:
- Separate penalties. Not filing financial statements at all can attract a penalty of up to ₹1,000 per day on the company, capped at ₹10 lakh, with further penalties on officers in default. The annual return has its own penalty provisions too.
- Director disqualification. If a company hasn’t filed financial statements or annual returns for three consecutive financial years, its directors can be disqualified for five years, and that applies to their other companies as well.
- Strike-off risk. Companies with prolonged non-filing can face strike-off proceedings by the ROC.
The late fee is the cheap version of this. The disqualification is the expensive one.
The Right Order of Work
- Finalise the accounts and complete the statutory audit
- Board approves the financial statements and the board’s report
- Send the AGM notice with at least 21 clear days’ notice to members
- Hold the AGM and adopt the accounts
- File ADT-1 for the auditor appointment within 15 days
- File AOC-4 within 30 days of the AGM
- File MGT-7 or MGT-7A within 60 days. Do this after AOC-4, since the annual return draws on the financial data you’ve just filed
Notice the 21-day gap in step 3. If you want to hold the AGM by 30th September, the notice has to go out well before that. Working backwards from the AGM date is the only way this stays calm.
Common Mistakes That Cost Money
- Treating the AGM as a formality. A late or missed AGM is its own default, separate from the filing deadlines.
- Filing AOC-4 with numbers that don’t match your tax returns. The financials filed with the ROC should tie to what you report to the Income Tax and GST departments.
- Forgetting ADT-1. It has its own 15-day window and its own late fee structure.
- Skipping nil-activity years. A company with no business still files, every year.
- Ignoring director KYC. DIR-3 KYC is a separate annual filing by each director, due 30th September. Missing it deactivates the DIN and a fee applies to reactivate it.
Not Sure Where Your Company Stands?
If your AGM date has already passed, or you’re unsure whether MGT-7 or MGT-7A applies to your company, speak to a Chartered Accountant before filing. Fixing the sequence early is far cheaper than paying the daily fee later.
Note: Due dates are based on the standard position under the Companies Act, 2013 for FY 2025-26 as of September 2026. MCA can extend deadlines by circular, and your company’s AGM date determines your exact dates. Confirm your specific position with your CA before filing.
Related: see our full guide on secretarial compliance services.