(AOC-4 + MGT-7A + DIR-3 KYC + Additional Compliance)
Annual return filing is a mandatory yearly compliance for every Indian Private Limited Company under the Companies Act, 2013. It includes filing the company’s financial statements, shareholding details, directors’ information, and statutory confirmations to the Ministry of Corporate Affairs (MCA).
✅ 1. What Needs to Be Filed? (Mandatory Components)
A. AOC-4 / AOC-4 CFS
Filing of financial statements, including:
- Balance Sheet
- Profit & Loss
- Cash Flow Statement (if applicable)
- Notes to Accounts
- Board Report
- Auditor Report
B. MGT-7A (or MGT-7 for larger companies)
Annual Return containing:
- Share capital
- Shareholding pattern
- Members & directors
- Meetings & compliances
- Loans, guarantees, penalties, etc.
C. DIR-3 KYC
Mandatory for directors with DIN.
D. ADT-1 (if auditor appointed/reappointed)
Filed when auditor is appointed or reappointed.
🧭 2. Step-by-Step Filing Process
Step 1: Gather All Required Documents
- Audited financial statements (BS, P&L)
- Digital Signature Certificates (DSCs) of directors
- Audit report, board report
- Details of shareholders & meetings
- Registers (Members, Directors, Charges)
Step 2: Prepare Financial Statements
- Ensure audit is completed
- Include proper schedules & notes
- Prepare CARO report (if applicable)
Step 3: Prepare & Validate AOC-4
- Download AOC-4 or AOC-4 CFS from MCA
- Fill company details
- Attach documents
- Pre-scrutiny and validate
- Apply DSC and generate XML
Step 4: Prepare & Validate MGT-7A / MGT-7
- Enter shareholding data
- Enter director/KMP details
- Enter meetings, resolutions, penalties, etc.
- Attach list of shareholders (if applicable)
Step 5: Upload Forms on MCA Portal
- Log in to www.mca.gov.in
- Go to Upload eForms → Pay Fees
- Make online payment (Challan generated)
Step 6: File DIR-3 KYC
- For every director
- Use DSC or OTP-based method
📅 3. Due Dates
| Compliance | Due Date |
|---|---|
| AOC-4 | 30 days from AGM |
| MGT-7A/MGT-7 | 60 days from AGM |
| DIR-3 KYC | 30th September |
| AGM | Within 6 months of financial year end (usually 30th Sept) |
💰 4. Government Fees
Government fees vary by company share capital:
| Share Capital | AOC-4 Fees | MGT-7 Fees |
|---|---|---|
| < ₹1,00,000 | ₹200 | ₹200 |
| ₹1–5 Lakh | ₹300 | ₹300 |
| ₹5–25 Lakh | ₹400 | ₹400 |
| ₹25 Lakh – 1 Cr | ₹500 | ₹500 |
| > ₹1 Crore | ₹600 | ₹600 |
Late Filing Penalty:
AOC-4 / MGT-7 delay → ₹100 per day.
📌 5. Document Checklist (Complete)
Financial & Statutory
- Audited financial statements
- Directors’ report
- Auditor’s report
- Notes to accounts
- AGM minutes
- Notice of AGM
Registers & Records
- Register of members
- Register of directors
- Shareholding changes
- Loan/charge details
Digital Requirements
- DSC of Director
- Company PAN
- Company CIN
⭐ 6. Benefits of Timely Filing
- Avoid ₹100/day penalties
- Maintain active company status
- Improve banking, tender & investor credibility
- Required for loan applications
- MCA compliance score remains clean
❓ 7. FAQs
1. Is annual return filing mandatory?
Yes. Every Pvt Ltd company must file AOC-4 + MGT-7A even if there is no business activity.
2. Can a company file returns without audit?
No. Audit is compulsory for all companies, even zero-turnover ones.
3. What happens if returns are not filed?
- ₹100/day penalty
- Directors may be disqualified
- Company may be struck off
4. Can returns be revised?
No. Only certain corrections are allowed through MCA helpdesk.
5. Is DSC mandatory?
Yes. AOC-4 & MGT-7A require DSC of a director + professional (CA/CMA/CS).