AOC-4 Financial Statements
Financial-statement filing preparation through the applicable AOC-4 variant, including required attachments, board approvals and consistency checks with the adopted accounts.
ROC Compliance & Annual Filings · Hubballi & India
Annual ROC Filings — AOC-4, MGT-7 and MGT-7A
Annual ROC compliance connects the company's audited accounts, board approval, shareholder processes and statutory records.
Scope of work
What this Service Covers
Annual ROC compliance connects the company's audited accounts, board approval, shareholder processes and statutory records. Preparing the correct forms requires reconciling the financial statements with share capital, directors, registered office, meetings, indebtedness, related information and the company's classification. The service covers annual filing preparation and compliance review rather than the statutory financial audit itself.
MGT-7 and MGT-7A Annual Returns
Annual return preparation using MGT-7 or MGT-7A, as applicable, with shareholding, directors, meetings, governance particulars and registers reconciled.
AGM & Supporting Filings
AGM-related workflow, board report coordination, applicable resolutions, auditor-related forms and annual compliance-calendar management.
Historical Compliance Review
Historical filing reviews, missed filings, additional fees, correction requirements and presentation of relevant information for professional certification.
Process
Professional Work Process
The following sequence describes the usual documentation and review stages for this type of matter.
01
Confirm the corporate facts
Review entity particulars, shareholding, management and proposed events.
02
Identify legal requirements
Map applicable approvals, forms, registers and current rules.
03
Prepare documentary trail
Compile accurate notices, resolutions, statutory records and form inputs.
04
Reconcile and close
Check filing acknowledgements against the underlying corporate record.
Common questions
Frequently Asked Questions
What are the statutory deadlines for AOC-4 and MGT-7?
AOC-4 is ordinarily due within 30 days of the AGM under section 137(1), while MGT-7/MGT-7A is due within 60 days of the AGM under section 92(4). An OPC has a distinct 180-day period from financial-year closure for its financial-statement filing under section 137(1). Legal reference: Companies Act, 2013, ss. 92(4), 137(1). Primary / professional source
Who can file MGT-7A instead of MGT-7?
Under amended rule 11(1), an OPC or small company files the abridged annual return in Form MGT-7A. Other companies generally use Form MGT-7. Small-company classification must be checked for the relevant year, including the amended ₹10 crore/₹100 crore ceilings and statutory exclusions. Legal reference: Companies (Management and Administration) Rules, 2014, r. 11(1); Companies Act, s. 2(85). Primary / professional source
When does the first AGM fall due?
Under section 96(1), the first AGM is due within nine months of closure of the first financial year. Subsequent AGMs are ordinarily due within six months of financial-year closure, with a maximum 15-month interval between AGMs. The ROC may extend a later AGM by up to three months for special reasons, but not the first AGM. Legal reference: Companies Act, 2013, s. 96(1). Primary / professional source
Does an AGM extension automatically extend ROC filing due dates?
Do not assume so. The AGM extension, if validly granted, changes the relevant AGM date; forms must then be tested against the separate statutory filing triggers and any specific MCA circulars or relaxation. Late filing can attract additional fees and statutory penalties. Legal reference: Companies Act, 2013, ss. 92, 96, 137. Primary / professional source
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Professional correspondence
Office & contact details
Enquiries regarding the practice and its areas of work may be addressed to the firm through the published contact details.