AOC 4 MGT 7 Due Date FY 2025 26: MCA Annual Filing Rules for Punjab Companies

Reviewed by Kinsmen Corporate Advisory Group · Published 10 November 2026

Quick Answer (Executive Summary):
Under the Companies Act, 2013, all Private Limited Companies, One Person Companies, and Public Limited entities in Punjab must submit their annual statutory filings to the Registrar of Companies (ROC). The two mandatory filings are Form AOC-4 (audited balance sheet and financial statements, due within 30 days of AGM) and Form MGT-7 / MGT-7A (annual return, due within 60 days of AGM). Delayed filing triggers an uncapped statutory late fee of ₹100 per day per form, alongside personal penalties for directors under Section 92 and Section 137.

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Key Takeaways

• AOC-4 Due Date: Due within 30 days of holding the Annual General Meeting (typically 30 October for standard 30 September AGMs).
• MGT-7 / 7A Due Date: Due within 60 days of the AGM (typically 29 November for standard 30 September AGMs).
• Uncapped ₹100/Day Late Fee: Section 403 levies an unavoidable penalty of ₹100 per day per form with no upper statutory ceiling.
• Small Company Form MGT-7A: Companies with paid-up capital up to ₹4 Crore and turnover up to ₹40 Crore file the simplified MGT-7A.
• LLP Compliance Benchmarks: Form 11 due by 30 May; Form 8 (Account & Solvency) due by 30 October.
• Director DIN Protection: Failure to complete annual DIR-3 KYC deactivates the DIN with a ₹5,000 reactivation fine.
• Audit Requirement: Kinsmen coordinates secretarial compliance and documentation; statutory audits are executed by independent practicing Chartered Accountants.

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Understanding the Statutory ROC Annual Filing Architecture

Every incorporated company is a separate legal entity under the Companies Act, 2013. Annual filing provides public transparency regarding corporate governance, shareholding structures, and financial health.

The annual compliance workflow encompasses three mandatory filings on the MCA V3 portal:

Statutory e-Form	Governing Section	Subject Matter	Standard Due Date (from AGM)	Mandatory Attachments
Form AOC-4	Section 137	Balance Sheet, P&L, Directors’ Report	Within 30 Days (30 Oct)	Audited Financials, Board Report, CARO
Form MGT-7 / 7A	Section 92	Shareholding Pattern, Indebtedness	Within 60 Days (29 Nov)	List of Shareholders, Debentures, Transfers
DIR-3 KYC	Rule 12A	Personal KYC Verification of Directors	30 September	Aadhaar, PAN, Passport, DSC

Note: For companies subject to XBRL reporting (such as listed companies or entities with paid-up capital of ₹5 Crore+ or turnover of ₹100 Crore+), filing must be in Form AOC-4 XBRL format.

To manage your company secretarial milestones, explore our Annual Compliance Services.

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Who Qualifies to File Form MGT-7A as a “Small Company”?

To reduce compliance overhead for smaller enterprises, the Ministry of Corporate Affairs provides an abbreviated Annual Return (Form MGT-7A).

Small Company Criteria (Section 2(85)):

1. Paid-Up Share Capital: Does not exceed ₹4 Crore.
2. Turnover (as per immediate preceding P&L): Does not exceed ₹40 Crore.

               [Is Your Entity a Private Limited Company?]
                                    |
            -------------------------------------------------
            |                                               |
     Meets Both Criteria:                            Exceeds Either:
   Capital <= ₹4 Crore AND                         Capital > ₹4 Crore OR
   Turnover <= ₹40 Crore                           Turnover > ₹40 Crore
            |                                               |
   Qualifies as "SMALL COMPANY"                    Standard Private Limited
            |                                               |
     File Form MGT-7A                                File Form MGT-7
   (No Company Secretary                           (Signed by Director
    Certification Required)                         AND Practicing CS)

If you are planning to establish a new corporate entity, visit our Private Limited Company Registration desk.

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What Are the Penalties for Missing the AOC-4 and MGT-7 Due Dates?

Missing ROC annual filing dates carries severe financial and administrative consequences under the Companies Act, 2013:

1. Additional Fees Under Section 403

• ₹100 per day per form: For example, delaying both AOC-4 and MGT-7 by 90 days results in an automatic portal late fee of ₹18,000 (₹9,000 per form), which must be paid before the e-Forms can be submitted.
• No Maximum Cap: Unlike GST late fees, which feature statutory turnover caps, MCA late fees continue accumulating indefinitely.

2. Statutory Penalties on Company and Officers in Default

• Section 137 (AOC-4 Default): The company is liable to a penalty of ₹10,000, plus ₹100 per day of default up to ₹2,00,000. Every managing director, CFO, and director in default is liable to a personal penalty of ₹10,000, plus ₹100 per day up to ₹50,000.
• Section 92 (MGT-7 Default): The company and every officer in default face a penalty of ₹10,000, plus ₹100 per day up to ₹2,00,000 for the company and ₹50,000 for officers.

3. Director Disqualification (Section 164(2))

A director of a company that fails to file financial statements or annual returns for three consecutive financial years faces automatic disqualification under Section 164(2) for a period of 5 years and vacates office in all other companies under Section 167.

For partnership structures, explore our Limited Liability Partnership Registration page.

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Step-by-Step Procedure to Complete MCA V3 Annual Filing

Filing annual forms on the upgraded MCA V3 portal requires structured preparation:

1. Step 1: Convene and Hold the Annual General Meeting (AGM)
   Hold the statutory AGM on or before 30 September following the financial year. Present the audited balance sheet, statutory auditor’s report, and Board’s Report for formal shareholder adoption.
2. Step 2: Prepare Board Report & Statutory Disclosures
   Draft the Director’s Report incorporating mandatory disclosures under Section 134: related party transactions (Form AOC-2), CSR expenditures, MSME dues reporting, and director responsibility statements.
3. Step 3: Prepare Financials in Web-Form AOC-4
   Log in to the MCA V3 portal with business user credentials. Fill the web-form: balance sheet line items, profit and loss figures, accounting policies, and auditor details. Upload the audited PDF balance sheet signed by directors and the statutory auditor.
4. Step 4: Draft Annual Return MGT-7 / 7A
   Compile the list of equity shareholders, debenture holders, share transfers during the year, board meetings held, and director attendance records.
5. Step 5: Digital Signature Affixation (DSC)
   Affix the Class-3 Digital Signature Certificate (DSC) of the designated director. For non-small companies, affix the digital signature of an independent practicing Company Secretary (CS).
6. Step 6: Pay MCA Challan Fees
   Pay standard statutory filing fees (based on authorized share capital) plus any applicable additional late fees via net banking or credit card. Download the official Service Request Number (SRN) challan.

For related statutory tax requirements, review our analysis on Section 194T Partner TDS & Remuneration Rules.

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Annual Compliance Roadmap for Limited Liability Partnerships (LLPs)

Limited Liability Partnerships operate under a separate annual compliance timeline under the Limited Liability Partnership Act, 2008:

LLP Form	Statutory Purpose	Governing Rule	Annual Statutory Due Date	Consequence of Default
Form 11	Annual Return of LLP	Rule 25(1)	30 May	₹100 per day late fee
Form 8	Statement of Account & Solvency	Rule 24	30 October	₹100 per day late fee
DIR-3 KYC	Designated Partner KYC	Rule 12A	30 September	Deactivation of DPIN + ₹5,000 fee

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Local Punjab Advisory: Mohali, Chandigarh, Ludhiana & Patiala

Corporate governance requirements vary across Punjab’s primary business centers:

• Mohali IT City & Technology Startups: Software companies with foreign direct investment (FDI) must ensure that Foreign Liabilities and Assets (FLA) returns filed with the RBI agree with share capital disclosures in Form MGT-7.
• Chandigarh Union Territory Commercial Entities: Section 8 non-profit organizations and service companies must maintain accurate CSR project disclosures in Board Reports.
• Ludhiana Industrial Corporations: Hosiery, cycle, and fastener manufacturing corporations with high asset values must verify CARO 2020 reporting clauses on working capital loan utilization and internal controls.
• Patiala Agro & Healthcare Firms: Medical diagnostic companies and farm implement manufacturing private limited companies must ensure MSME vendor dues are reconciled to avoid Section 43B(h) and Form MSME-1 non-compliance.

Kinsmen Corporate Services advises corporate boards across Mohali, Chandigarh, Ludhiana, and Patiala from our registered office.

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Frequently Asked Questions

What are the statutory due dates for filing Form AOC-4 and MGT-7 for FY 2025-26?

Under the Companies Act, 2013, Form AOC-4 (financial statements) must be filed within 30 days of the Annual General Meeting (AGM), and Form MGT-7 or MGT-7A (annual return) within 60 days of the AGM. For companies holding their AGM on 30 September 2026, standard due dates are 30 October 2026 for AOC-4 and 29 November 2026 for MGT-7, unless officially extended by the Ministry of Corporate Affairs (MCA).

What is the penalty for filing AOC-4 or MGT-7 after the statutory due date?

Under Section 403 of the Companies Act, 2013, delayed filing of Form AOC-4 or Form MGT-7 incurs a mandatory statutory additional fee of ₹100 per day of delay for each form. This late fee has no upper ceiling and continues to accumulate until the forms are successfully approved on the MCA V3 portal.

Is there any general MCA fee waiver circular for FY 2025-26 annual filings?

No general fee waiver circular has been officially notified on mca.gov.in for FY 2025–26 filings. Companies and directors must not rely on speculative blog posts or unverified circular numbers. Filings must proceed under standard statutory timelines to avoid escalating daily late fees and director disqualification proceedings.

What is the difference between Form MGT-7 and Form MGT-7A?

Form MGT-7 is the comprehensive Annual Return filed by standard Private Limited and Public Limited companies. Form MGT-7A is an abbreviated Annual Return specifically tailored for Small Companies (paid-up capital up to ₹4 Crore and turnover up to ₹40 Crore) and One Person Companies (OPCs).

What are the annual ROC filing requirements for Limited Liability Partnerships (LLPs)?

LLPs must file two statutory annual returns on the MCA portal: Form 11 (Annual Return of LLP) due on or before 30 May following the financial year, and Form 8 (Statement of Account & Solvency) due on or before 30 October. Delayed LLP filing attracts a late fee of ₹100 per day.

What happens if a company director fails to complete annual DIR-3 KYC?

Directors who fail to complete DIR-3 KYC (via web verification or e-Form) by 30 September face immediate deactivation of their Director Identification Number (DIN). A deactivated DIN prevents signing any MCA e-Forms and can only be reactivated by paying an official government penalty fee of ₹5,000.

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Official Government Portals & Statutory Sources

• Ministry of Corporate Affairs Portal: mca.gov.in — MCA V3 electronic filing, DIN services, and annual return forms.
• MCA Circulars & Notifications: mca.gov.in/content/mca-en/acts-policies/circulars.html — Official statutory notifications on Companies Act rules.
• Insolvency and Bankruptcy Board of India: ibbi.gov.in — Corporate insolvency and compliance guidelines.

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Complete Your Annual ROC Filings with Kinsmen

Do not allow daily ₹100 late fees to accumulate or risk director DIN deactivation. Contact our secretarial compliance practice in Amargarh to finalize your Form AOC-4 and MGT-7 submissions.

• Direct Phone: +91 99143-14949
• WhatsApp Inquiry: Direct WhatsApp Consultation
• Office Location: Shop No. 1, Nabha Malerkotla Road, Amargarh – 148022, District Malerkotla, Punjab
• Online Form: Schedule a Corporate Compliance Review via Contact Desk