Company Annual Filing: AOC-4, MGT-7 Due Dates and Late Fees
- AOC-4 must be filed within 30 days of the AGM and MGT-7/MGT-7A within 60 days of the AGM, making October 29 and November 28 the typical deadlines for companies holding their AGM on September 30.
- Late filing attracts ₹100 per day per form with no upper cap, so delays of even a few months can cost tens of thousands of rupees.
- Small companies and One Person Companies file the simpler MGT-7A instead of MGT-7, but the due date and late fee structure remain the same.
If your company's Annual General Meeting (AGM) is held on September 30, 2026 — the last permitted date for most companies — then AOC-4 is due by October 29, 2026 and MGT-7 (or MGT-7A) is due by November 28, 2026. Miss these dates and the Ministry of Corporate Affairs (MCA) charges ₹100 per day per form, with no ceiling. A 90-day delay on both forms alone costs ₹18,000 in late fees before you even count professional charges or director disqualification risk. Read on for every number, deadline, and mistake you need to avoid for FY 2026-27.
What Are AOC-4 and MGT-7?
Every company registered under the Companies Act, 2013 must file two core annual returns with the MCA each year:
- AOC-4 (Financial Statement): Contains the audited balance sheet, profit and loss account, auditor's report, board's report, and related annexures. Filed under Section 137 of the Companies Act, 2013.
- MGT-7 (Annual Return): Contains details of shareholders, directors, share capital, debentures, and other company information as at the close of the financial year. Filed under Section 92 of the Companies Act, 2013.
- MGT-7A: A shorter, simplified annual return form introduced for small companies and One Person Companies (OPCs). It replaces MGT-7 for eligible companies.
Both forms are filed on the MCA21 portal. Filing is mandatory regardless of whether the company did any business during the year.
AOC-4 and MGT-7 Due Dates for FY 2026-27
The due dates are linked to the date of your AGM, not the financial year end. For FY 2026-27 (April 1, 2026 to March 31, 2027), the AGM must generally be held by September 30, 2027.
| Form | Who Files | Deadline After AGM | Typical Last Date (AGM on Sep 30, 2027) |
|---|---|---|---|
| AOC-4 | All companies (except OPCs — see below) | 30 days from AGM date | October 29, 2027 |
| AOC-4 (OPC) | One Person Companies | 180 days from close of FY | September 27, 2027 |
| MGT-7 | Companies other than small companies and OPCs | 60 days from AGM date | November 28, 2027 |
| MGT-7A | Small companies and OPCs | 60 days from AGM date | November 28, 2027 |
Important: If your company holds its AGM before September 30, your due dates shift earlier accordingly. Always calculate from your actual AGM date.
Late Fee Calculation: Real Numbers
Under the Companies Act, 2013, the late fee for non-filing or delayed filing of AOC-4 and MGT-7 is ₹100 per day per form, starting from the day after the due date. There is no maximum cap on this penalty.
Worked Example: Cost of a 90-Day Delay
Suppose a private limited company holds its AGM on September 30, 2027 but files both AOC-4 and MGT-7 only on December 28, 2027 — exactly 60 days late for AOC-4 and 30 days late for MGT-7.
- AOC-4 due date: October 29, 2027. Filed: December 28, 2027. Days late = 60. Late fee = 60 × ₹100 = ₹6,000
- MGT-7 due date: November 28, 2027. Filed: December 28, 2027. Days late = 30. Late fee = 30 × ₹100 = ₹3,000
- Total late fee payable = ₹9,000
Now imagine the company delays filing until March 28, 2028 — roughly 150 days late for AOC-4 and 120 days late for MGT-7:
- AOC-4 late fee = 150 × ₹100 = ₹15,000
- MGT-7 late fee = 120 × ₹100 = ₹12,000
- Total = ₹27,000 — just in government fees, before any CA charges for reviving a non-compliant company.
Beyond fees, directors of a company that has not filed annual returns for two consecutive financial years can be disqualified under Section 164(2) of the Companies Act, 2013 and barred from being a director in any company for five years.
Documents and Information Needed Before Filing
- Audited financial statements signed by the auditor and at least two directors (or one director for OPC)
- Board's report along with all mandatory annexures (Form AOC-2 for related party transactions, if applicable)
- Auditor's report
- Details of all shareholders, share transfers, and share capital as on March 31, 2027
- List of directors with DIN, date of appointment, and cessation details
- Details of debentures, deposits, and charges registered with the MCA
- DSC (Digital Signature Certificate) of an authorised director and the Company Secretary (if applicable)
If your company is just starting out and you need help with incorporation, our Company Registration service walks you through the entire setup so your compliance calendar starts correctly from Day 1.
Who Qualifies as a Small Company for MGT-7A?
Under Section 2(85) of the Companies Act, 2013 (as amended), a company is a small company if it meets both of the following thresholds:
- Paid-up share capital does not exceed ₹4 crore
- Turnover as per its last profit and loss account does not exceed ₹40 crore
If your company crosses either limit during FY 2026-27, you must file MGT-7 (the full form) instead of MGT-7A for that year.
Common Mistakes Companies Make
- Calculating the due date from March 31, not the AGM date. The 30-day and 60-day clocks start from the AGM, not the financial year end. If your AGM is on August 15, AOC-4 is due September 14 — not October 29.
- Skipping filing because the company had zero transactions. A dormant or non-operative company still has to file AOC-4 and MGT-7 every year. "Nil" financial statements are perfectly valid but must be submitted.
- Using MGT-7 when MGT-7A applies (or vice versa). Filing the wrong form means the MCA treats your return as not filed. Always check your paid-up capital and turnover before selecting the form.
- Director's DSC not updated on the MCA portal. If a director's DSC has expired or is mapped to the wrong DIN, the form cannot be submitted. This error surfaces at the last minute and causes avoidable delays.
- Not reconciling the shareholding pattern before filing MGT-7. Any share transfers during the year must be reflected in Form SH-4 and updated in the register of members before the annual return is filed. Discrepancies attract scrutiny and may require resubmission.
Quick Compliance Checklist for FY 2026-27
- ✅ Hold AGM on or before September 30, 2027
- ✅ Get financial statements audited before the AGM
- ✅ File AOC-4 within 30 days of AGM
- ✅ File MGT-7 or MGT-7A within 60 days of AGM
- ✅ Ensure all directors' DSCs are valid and linked to correct DINs
- ✅ Update register of members for any share transfers during the year
- ✅ File Form ADT-1 for auditor appointment (if new auditor appointed at AGM)
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Open Company Registration →Frequently asked questions
What is the due date for AOC-4 and MGT-7 for FY 2026-27?
For FY 2026-27, if your AGM is held on the last permissible date of September 30, 2027, AOC-4 is due by October 29, 2027 and MGT-7 (or MGT-7A) is due by November 28, 2027. If your AGM is held earlier, these deadlines move up accordingly.
What is the late fee for not filing AOC-4 or MGT-7 on time?
The late fee is ₹100 per day per form from the day after the due date, with no upper cap. A 90-day delay on both forms costs ₹18,000 in government fees alone, and prolonged non-filing can lead to director disqualification under Section 164(2) of the Companies Act, 2013.
Does a company with no business activity need to file AOC-4 and MGT-7?
Yes. Every registered company, including dormant or zero-transaction companies, must file annual forms with the MCA. You can file nil financial statements, but skipping the filing entirely results in late fees and potential disqualification of directors.
What is the difference between MGT-7 and MGT-7A?
MGT-7 is the full annual return filed by companies that do not qualify as small companies. MGT-7A is a shorter, simplified version meant for small companies (paid-up capital up to ₹4 crore and turnover up to ₹40 crore) and One Person Companies. Both have the same 60-day deadline from the AGM date and the same ₹100-per-day late fee structure.
General information for FY 2026-27, not professional advice for your specific case. Rules change — verify against the latest notification or ask a KyaTax expert.
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