Annual Filings for Companies | Savlana Init

MCA · Annual Filings

Annual Filings — Meeting Every Deadline in Your Company's Compliance Year.

AOC-4, MGT-7, ADT-1, MBP-1, DIR-8, and MSME-1 — each with its own deadline and penalty for late filing. We manage your full annual filing cycle as a coordinated, deadline-driven package.

Annual filings are the non-negotiable, deadline-driven compliance cycle that every company must complete each financial year under the Companies Act, 2013. The two primary annual filings — Form AOC-4 (financial statements) and Form MGT-7 or MGT-7A (annual return) — must be filed within 30 days and 60 days of the AGM respectively, and together they form the foundation of a company's publicly visible compliance record on MCA. Missing these deadlines triggers additional fees of ₹100 per day per form with no maximum cap, and sustained non-filing can expose directors to prosecution and disqualification under Section 164(2).

Beyond AOC-4 and MGT-7, companies are required to make several other annual filings: ADT-1 (auditor appointment or ratification) within 15 days of the AGM; MBP-1 (directors' disclosure of interests) at the first board meeting of each financial year; DIR-8 (directors' declaration of non-disqualification) at board meetings; and MSME-1 (half-yearly return of outstanding dues to MSME suppliers) for applicable companies. Each carries its own deadline and late-filing consequence.

For companies above prescribed thresholds — listed companies, and certain unlisted companies notified by MCA — financial statements must be filed in XBRL format (AOC-4 XBRL), and the Annual Return must be certified by a practicing Company Secretary. We maintain a filing calendar for each company, compile the required data from board and shareholder meeting records, and file all annual forms within their respective deadlines as a coordinated annual compliance cycle.

Our Annual Filing Services

AOC-4 Financial Statements

Filing audited balance sheet, P&L, Directors' Report, and Auditor's Report with the RoC within 30 days of the AGM.

MGT-7 / MGT-7A Annual Return

Filing the Annual Return capturing shareholding, directors, KMPs, and governance events within 60 days of the AGM.

AOC-4 XBRL Filing

Preparing XBRL-tagged financial statements and filing AOC-4 XBRL for companies above the applicable MCA threshold.

MGT-7 CS Certification

Coordinating a practicing Company Secretary's certification of the Annual Return for companies above prescribed thresholds.

ADT-1 Auditor Appointment

Filing the auditor's appointment or re-appointment notification within 15 days of the AGM.

MBP-1 Director Interest Disclosure

Compiling and filing directors' disclosures of interest in other entities at the first board meeting each year.

DIR-8 Disqualification Declaration

Filing directors' declarations of non-disqualification at board meetings as required under Section 164.

Late Filing Management

Filing overdue annual returns and financial statements with applicable additional fees and penalty mitigation.

Our Process

Annual Filing Calendar Setup

We map all filing deadlines — AGM date, 30-day AOC-4 window, 60-day MGT-7 window, 15-day ADT-1 — at the start of each financial year.

Data Compilation

Financial data, shareholding records, director disclosures, and auditor details compiled from board records and AGM minutes.

XBRL Assessment & Drafting

XBRL applicability confirmed; tagged statements prepared where required alongside standard form drafting.

Director & CS Sign-off

Forms reviewed, director-signed, and CS-certified where mandatory before MCA submission.

Filing & SRN Tracking

All forms filed on MCA within respective deadlines; SRNs tracked to acknowledgement and copies retained.

Why It Matters

✓Annual filing calendar set up at the start of each year with all deadlines mapped

✓AOC-4 and MGT-7 filed as a coordinated pair within respective post-AGM windows

✓XBRL applicability correctly assessed and tagged statements prepared where required

✓CS certification for MGT-7 coordinated for companies above prescribed thresholds

✓ADT-1, MBP-1, and DIR-8 included in the annual filing cycle as a complete package

✓MSME-1 half-yearly return compliance tracked for applicable companies

✓Late filing penalty exposure assessed and minimised where returns are overdue

✓SRN acknowledgements and filed copies retained for statutory records and audit

Frequently Asked Questions

The primary mandatory annual filings are AOC-4 (financial statements, within 30 days of AGM), MGT-7 or MGT-7A (annual return, within 60 days of AGM), and ADT-1 (auditor appointment, within 15 days of AGM). Directors must also file MBP-1 and DIR-8 at board meetings. MSME-1 applies where the company has outstanding dues to MSME suppliers.

AOC-4 must be filed within 30 days of the Annual General Meeting. MGT-7 must be filed within 60 days of the AGM. For companies not required to hold an AGM, the deadline is calculated from the last date on which the AGM ought to have been held.

Late filing attracts additional fees of ₹100 per day per form with no maximum cap. Continued non-filing can result in the company being marked as defaulting on MCA, directors being disqualified under Section 164(2), and prosecution under Sections 92 and 137 of the Companies Act.

No — XBRL (AOC-4 XBRL) is mandatory for listed companies and certain unlisted companies above MCA-notified thresholds (typically paid-up capital above ₹5 crore or turnover above ₹100 crore). Most small and private companies file the standard non-XBRL AOC-4.

MBP-1 is the disclosure of interest form filed by directors at the first board meeting of each financial year under Section 184. Every director must disclose their interests in other entities so the company maintains an updated record of potential conflicts.

Yes — for most private limited companies without a whole-time Company Secretary, a director can file. However, MGT-7 certification by a practicing CS is mandatory for companies above prescribed capital/turnover thresholds, and certain forms may require CS involvement.

Need your annual filings done on time?

We'll set up your filing calendar, compile all required data, and file AOC-4, MGT-7, ADT-1, and all related forms within their statutory deadlines.