MCA ROC Annual Filing: AOC-4 by Oct 30 and MGT-7 by Nov 29 Deadlines for FY 2024-25
AOC-4 was due 30 October 2025 and MGT-7 by 29 November 2025 for FY 2024-25; late fee Rs 100/day per form. Plan the FY 2025-26 cycle and tomorrow's TDS deposit.
Every Indian private limited and public limited company, regardless of turnover, must file two annual statutory returns with the Registrar of Companies (ROC) under the Companies Act 2013. Form AOC-4 carries the audited financial statements (Section 137); Form MGT-7, or MGT-7A for one-person and small companies, carries the annual return (Section 92). Missing either form attracts a flat Rs 100 per day per form additional fee under Section 403, with no statutory ceiling. For FY 2024-25 (year ended 31 March 2025), the AGM had to conclude by 30 September 2025; AOC-4 was due 30 October 2025 and MGT-7 was due 29 November 2025. As of 7 May 2026, a company that still has not filed AOC-4 has clocked up 189 days of additional fee, equal to Rs 18,900 per form, and the meter keeps running. Tomorrow's compliance window also opens the planning runway for the FY 2025-26 cycle, with AOC-4 due 30 October 2026 and MGT-7 due 29 November 2026.
Statutory Deadlines
Filings due 7 May 2026
The single most time-sensitive item for tomorrow is the TDS and TCS deposit deadline for tax deducted or collected during April 2026. Under Rule 30(2)(b) of the Income-tax Rules 1962, every non-government deductor must deposit the April collection by 7 May 2026. A delay attracts interest at 1.5% per month or part thereof under Section 201(1A), plus a Section 271H penalty of Rs 10,000 to Rs 1 lakh if the corresponding quarterly return is also late. TCS deposits follow Rule 37CA with the same 7th-of-next-month rhythm and 1% per month interest under Section 206C(7).
| Form / Payment | Period | Statutory Reference | Late-fee Trigger |
|---|---|---|---|
| TDS deposit (non-government deductor) | April 2026 | Rule 30(2)(b), IT Rules 1962 | 1.5% per month interest |
| TCS deposit (all collectors) | April 2026 | Rule 37CA, IT Rules 1962 | 1% per month interest |
| Equalisation Levy deposit | April 2026 | Section 166(1), Finance Act 2016 | 1% per month interest |
| Form 27C declarations (April-receipt) | April 2026 | Rule 37C(3), IT Rules 1962 | Forms become invalid for TCS exemption |
The MCA annual-filing horizon
Although AOC-4 and MGT-7 will not be filed tomorrow, the planning window is now. The Companies Act 2013 timeline runs in lockstep with the AGM date, so missing the AGM cascades into both filings. For first-time directors, note that Section 96(1) requires the AGM within six months of FY end; AOC-4 is due 30 days after the AGM under Section 137(1); and MGT-7 is due 60 days after the AGM under Section 92(4).
| Milestone | Statutory Reference | FY 2024-25 (late filers) | FY 2025-26 (upcoming) |
|---|---|---|---|
| Financial year ends | Section 2(41) | 31 March 2025 | 31 March 2026 |
| Last AGM date | Section 96(1) | 30 September 2025 | 30 September 2026 |
| AOC-4 due (financial statements) | Section 137(1) | 30 October 2025 | 30 October 2026 |
| MGT-7 / MGT-7A due (annual return) | Section 92(4) | 29 November 2025 | 29 November 2026 |
| DIR-3 KYC (every active DIN holder) | Rule 12A, Companies (Appointment) Rules | 30 September 2025 | 30 September 2026 |
| AOC-4 (CFS) for consolidated accounts | Section 129(3) | 30 October 2025 | 30 October 2026 |
A company that has not yet filed AOC-4 for FY 2024-25 is 189 days past due as of 7 May 2026, generating Rs 18,900 of additional fee per form. By 30 October 2026, the same default would cross 365 days, taking the additional fee past Rs 36,500 per form. The Rs 100 per day charge is mandatory and ROC has no condonation power; relief is available only through the Central Government scheme route, when notified.
Market Events
Trading session, Thursday 7 May 2026
NSE and BSE follow a normal T+1 rolling-settlement schedule tomorrow. The continuous-trading window runs 09:15 to 15:30 IST, with the closing auction from 15:40 to 16:00 IST. There is no scheduled exchange holiday on 7 May 2026 in the NSE annual circular for 2026.
What desks will be parsing
- RBI Weekly Statistical Supplement (WSS) is released every Friday at 17:00 IST. Treasury desks pre-position on Thursday on expected currency-in-circulation, scheduled-bank deposit growth, and the forex reserves print. Source: rbi.org.in WSS series.
- FII / DII cash-market flows are published by NSE and BSE at approximately 18:30 IST after the close. See our FII vs DII flows explainer for how these prints tilt next-day Nifty action.
- MSCI inclusion mechanics remain a recurring driver around the standard February, May, August and November review windows. Read MSCI India Index Quarterly Rebalance for the passive-flow arithmetic.
- Advance-tax cash-flow planning runs in parallel for corporates - the first instalment of 15% is due 15 June 2026. Reference: Advance Tax Instalments FY 2025-26.
Earnings
The angle's briefing notes do not list any confirmed corporate earnings for 7 May 2026. Tomorrow's Watchlist does not invent an earnings calendar. For confirmed results timings on a given session, investors should consult the BSE corporate-announcements feed (bseindia.com/corporates) and the NSE results calendar (nseindia.com/companies-listing/corporate-filings-results-comparision) before market open.
Practical takeaways
For company secretaries and CFOs, treat the May 2026 quarter as the runway for the upcoming AGM cycle. Three planning steps before September 2026:
- Lock in the audit. Section 139(1) requires the statutory auditor to be appointed for a five-year term; the audited financial statements must be signed by the board under Section 134(1) before the AGM. Slipping the audit slips everything downstream.
- Pre-fill MGT-7 data. Shareholding pattern, board composition, attendance at board and committee meetings, and indebtedness all feed into MGT-7. Maintaining a contemporaneous register avoids the November rush and the resulting Rs 100 per day per form risk.
- Track DIN status. Any director whose DIN is deactivated for DIR-3 KYC default cannot sign AOC-4 or MGT-7. DIR-3 KYC for FY 2025-26 is due 30 September 2026 under Rule 12A; reactivation costs Rs 5,000 per defaulting DIN.
For investors, the immediate watchlist for 7 May 2026 is the TDS and TCS deposit cash outflow from corporate treasuries, plus the late-session FII/DII flow print. Use Oquilia's SIP calculator, the lump-sum calculator and the step-up SIP calculator to model how compliance-driven cash outflows - or working capital freed up by clean filings - translate into long-horizon investment math.
FAQ
What is the late fee for filing AOC-4 after 30 October 2026 for FY 2025-26?
Rs 100 per day per form under Section 403 of the Companies Act 2013, calculated continuously from 31 October 2026 until the actual filing date. There is no statutory cap. So a 100-day delay equals Rs 10,000 per form; a 365-day delay equals Rs 36,500 per form. Source: mca.gov.in fee structure.
Does MGT-7A apply instead of MGT-7 for my company?
MGT-7A applies to one-person companies (OPCs) and small companies. A small company is defined under Section 2(85) as a private company with paid-up capital not exceeding Rs 4 crore and turnover not exceeding Rs 40 crore - thresholds last revised by MCA notification GSR 700(E) dated 15 September 2022. All other companies file MGT-7.
Can the AGM be held after 30 September 2026?
Section 96(1) requires the AGM within six months of FY end. The ROC may grant an extension of up to three months under the proviso to Section 96(1), on a Form GNL-1 application supported by special reasons. The first AGM of a newly incorporated company is governed by a different timeline under Section 96(1) - within nine months of the close of the first financial year.
What happens if a company does not file AOC-4 and MGT-7 for two consecutive years?
The ROC can initiate strike-off proceedings under Section 248(1)(c) of the Companies Act 2013. Once struck off, the company's name is removed from the register; all directors are disqualified for five years from being appointed as a director of any other company under Section 164(2)(a); and the DINs of those directors are flagged on the MCA portal.
Is the audit report attached inside AOC-4 itself?
Yes. AOC-4 attachments include the board's report (Section 134), the statutory auditor's report (Section 143), and the audited financial statements (Section 129). Companies with one or more subsidiaries must additionally file AOC-4 (CFS) with the consolidated financial statements under Section 129(3).
Has MCA granted any extension for FY 2024-25 filings?
Any extension is published as a General Circular on mca.gov.in. As of the writing of this watchlist, the Rs 100 per day late fee for AOC-4 (due 30 October 2025) and MGT-7 (due 29 November 2025) for FY 2024-25 continues to accrue against late filers. Always verify the current MCA General Circulars list before relying on any reported extension.
Do LLPs follow the same calendar?
No. LLPs file Form 8 (Statement of Account and Solvency) by 30 October and Form 11 (Annual Return) by 30 May each year under the LLP Act 2008 and the LLP Rules 2009. The Rs 100 per day per form late fee is the same in structure, but the statute, form set and timelines are separate from the Companies Act regime.
Sources & Citations
- MCA Fee Structure - Additional Fee on Late Filing — Ministry of Corporate Affairs
- Income-tax Act 1961 - Section 201(1A) and 206C(7) — Income Tax Department
- RBI Weekly Statistical Supplement — Reserve Bank of India
- ROC Filing Calendar and Forms — Ministry of Corporate Affairs
Frequently Asked Questions
What is the late fee for filing AOC-4 after 30 October 2026 for FY 2025-26?
Rs 100 per day per form under Section 403 of the Companies Act 2013, calculated continuously from 31 October 2026 until the actual filing date. There is no statutory cap. A 100-day delay equals Rs 10,000 per form; a 365-day delay equals Rs 36,500 per form.
Does MGT-7A apply instead of MGT-7 for my company?
MGT-7A applies to one-person companies (OPCs) and small companies. A small company under Section 2(85) is a private company with paid-up capital not exceeding Rs 4 crore and turnover not exceeding Rs 40 crore - thresholds last revised by MCA notification GSR 700(E) dated 15 September 2022. All other companies file MGT-7.
Can the AGM be held after 30 September 2026?
Section 96(1) requires the AGM within six months of FY end. The ROC may grant an extension of up to three months under the proviso to Section 96(1) on a Form GNL-1 application supported by special reasons. The first AGM of a newly incorporated company is allowed within nine months of the close of the first financial year.
What happens if a company does not file AOC-4 and MGT-7 for two consecutive years?
The ROC can initiate strike-off proceedings under Section 248(1)(c) of the Companies Act 2013. Directors are disqualified for five years from being appointed as a director of any other company under Section 164(2)(a), and their DINs are flagged on the MCA portal.
Is the audit report attached inside AOC-4 itself?
Yes. AOC-4 attachments include the board's report (Section 134), the statutory auditor's report (Section 143), and the audited financial statements (Section 129). Companies with subsidiaries must additionally file AOC-4 (CFS) with the consolidated financial statements under Section 129(3).
Has MCA granted any extension for FY 2024-25 filings?
Any extension is published as a General Circular on mca.gov.in. As of writing, the Rs 100 per day late fee for AOC-4 (due 30 October 2025) and MGT-7 (due 29 November 2025) for FY 2024-25 continues to accrue against late filers. Always verify the current MCA General Circulars list before relying on a reported extension.
Do LLPs follow the same calendar?
No. LLPs file Form 8 (Statement of Account and Solvency) by 30 October and Form 11 (Annual Return) by 30 May each year under the LLP Act 2008 and the LLP Rules 2009. The Rs 100 per day per form late fee is similar in structure, but the statute, form set and timelines are separate from the Companies Act regime.