Annual Returns Filing (AOC 4, MGT 7, MGT 7A)
Statutory Compliance under the Companies Act, 2013
Under the Companies Act, 2013, every company is required to file annual returns and financial statements with the Ministry of Corporate Affairs (MCA). Timely and accurate filing of these documents is not only a statutory obligation but also a demonstration of corporate governance and regulatory discipline.
At CA Sowmya G & Associates, we provide comprehensive support for the preparation and filing of all annual compliance documents, ensuring full adherence to legal and regulatory frameworks.
Key Annual & Periodic Compliances
1. Annual ROC Filings
AOC-4 – Filing of Financial Statements
Filing of audited Balance Sheet, Profit & Loss Account, Cash Flow Statement, Auditor's Report, and Notes
Due Date:
Within 30 days from the AGM
MGT-7 – Annual Return
Filing of company profile, shareholding structure, directors, and compliance confirmations
Due Date:
Within 60 days from the AGM
MGT-7A – Annual Return for OPC & AOC
Applicable to One Person Companies and companies not required to hold AGM
Due Date:
Within 60 days from AGM due date
2. Auditor & Audit-Related Compliances
ADT-1 – Appointment / Reappointment of Auditor
Filing for appointment of statutory auditor
Due Date:
Within 15 days from AGM
Statutory Audit Support
Coordination with auditors, preparation of audit schedules, and documentation support
3. Deposit & Borrowing Related Filings
DPT-3 – Return of Deposits
Disclosure of loans, advances, and non-deposit transactions
Due Date:
30th June
CHG-1 / CHG-4 – Creation or Satisfaction of Charges
Creation or satisfaction of charges on assets (if applicable)
Due Date:
Within 30 days of charge creation/satisfaction
4. MSME & Vendor-Related Compliance
MSME-1 – Half-Yearly Return
Disclosure of outstanding dues to MSME vendors beyond 45 days
Due Date:
30th April and 31st October
Important Note
Non-compliance with any of the above filings can result in heavy penalties, additional fees, and potential disqualification of directors. We recommend maintaining a structured compliance calendar to ensure all statutory obligations are met on time.
Why Choose Our Services
Timely Compliance
Never miss statutory deadlines
Structured Calendar
Proactive compliance tracking
Risk Mitigation
Avoid penalties & disqualification
Expert Filing
Accurate & compliant submissions
At CA Sowmya G & Associates, we provide end-to-end management of all corporate compliances through a structured compliance calendar and proactive monitoring approach, ensuring your company remains fully compliant with all statutory requirements under the Companies Act, 2013.