TL;DR for CAs
- AOC-4 covers financial statements; MGT-7/MGT-7A covers annual return.
- AGM timing drives filing due dates.
- Additional fees escalate quickly—calendar discipline is critical.
What it is
Every company must file annual financial statements and annual return with the Registrar of Companies.
Who it applies to
All companies registered under the Companies Act, with form variants for small/OPC.
Key provisions
- AOC-4 / AOC-4 XBRL
- MGT-7 / MGT-7A
- ADT-1 for auditor appointment linkages
Practical tips for CAs
Maintain a statutory calendar per client. Pre-validate DSC and form attachments.
Common mistakes
Wrong financial year dates; missing Board/AGM attachments; late DIR-3 KYC blocking DSC.
For general guidance only. Verify with the latest Finance Act, GST notifications, and ICAI guidance notes before advising clients.