What are AOC-4 and MGT-7 filings and when must a company file them?

I run a small private limited company and my accountant mentioned AOC-4 and MGT-7 as annual filings. What do these involve and what happens if I miss the deadline? I have been reading conflicting things online and I would like to understand what Indian law actually says about this, which Act and Section applies, what the realistic timelines and costs are, and what I should be doing right now to protect my position. If the matter can be resolved without litigation I would prefer that route, but I want to know what my rights are before I agree to anything or sign any document.

What are AOC-4 and MGT-7 filings and when must a company file them? is governed in India primarily by Companies Act 2013, Section 137, Companies Act 2013, Section 92 and Companies Act 2013, Section 129. The short answer is set out below, followed by the practical steps most people in this situation need to take. Read it alongside the specific provisions named, because the exact relief available to you turns on the facts you can prove on paper.

Section 137 requires every company to file its financial statements, including the balance sheet and profit and loss account approved at the AGM, with the Registrar in Form AOC-4 within 30 days of the AGM.

Section 92 requires filing of the annual return in Form MGT-7, or MGT-7A for small companies and OPCs, within 60 days of the AGM, disclosing shareholding pattern, directors and other particulars.

Section 129 requires financial statements to give a true and fair view and comply with applicable accounting standards before they are placed for filing.

Late filing of AOC-4 or MGT-7 attracts additional fees calculated per day of delay under the Companies (Registration Offices and Fees) Rules, apart from potential prosecution of officers in default.

Persistent default in annual filings can lead to the company being marked for striking off under Section 248 and disqualification of its directors under Section 164(2).

What to do next: 1) Finalise audited financial statements before the AGM to avoid last-minute delays; 2) File AOC-4 within 30 days and MGT-7 within 60 days of the AGM; 3) Pay additional fees promptly if the filing deadline is missed; 4) Maintain proof of filing and acknowledgment for future compliance audits.

If the other side has already issued a notice, filed a case or set a deadline, treat the matter as time-sensitive — most remedies under Companies Act 2013, Section 137 carry limitation periods, and a delay you cannot explain weakens an otherwise strong case. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in this practice area.

Disclaimer: This information is for general awareness and does not constitute legal advice. Statutes and their interpretation change, and outcomes depend on the facts of your case. Please consult a qualified advocate before acting on it.