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A. Annual Forms Required to be File:

S. No. Private Company Public Company Listed Company
1. MGT-7 MGT-7 MGT-7
2. AOC-4 AOC-4 AOC-4
3. MGT-9 MGT-14 MGT-14
4. AOC-1 MGT-9 MGT-9
5. AOC_2 AOC-1 AOC-1
6. AOC_2 AOC_2

B. Purpose of the Forms:

S. No. Form No. Purpose of Form Status of Form
1. MGT-7 Annual Return E-Form
2. AOC-4 Financial Statement and other documents with the Registrar E-Form
3. MGT-14 Approval of Directors’ Report and Annual Statement E-Form
4. MGT-9 Extract of Annual Return Attachment
5. AOC-1 If Company have any Subsidiary/ Associate/ Joint Venture Company Attachment
6. AOC_2 Information relating to Related Party Transaction. Attachment

C. Attachment in the Forms:

Form No. Attachments:
AOC-4 • Financial statements duly authenticated as per section 134

• auditors’ report

• Board’s report

• MGT-9


Secretarial Audit Report

• Statement of subsidiaries/ Associates/ Joint Ventures as required under section 129 in the format of Form AOC-1 Company CSR policy

• Details of salient features and justification for entering into contracts/ arrangements/transactions with related parties as per Sub-section (1) of section 188 – Form AOC-2

MGT-7 • List of shareholders,

• Debenture Holders


• Approval letter for extension of AGM

• Copy of MGT-8;

MGT-14 • Board Resolution for approval of Financial Statement

• Board Resolution for approval of Directors’ Report

D. Time Period for filing of Forms:

AOC-4 Within 30 days of Holding of Annual General Meeting
MGT-7 Within 60 days of holding of Annual General Meeting
MGT-14 Within 30 days of Holding of Board Meeting

E. Sections Relating to Annual Forms:

Form Section and Rules
MGT-7 Section 92(1) of the Companies Act, 2013 and rule 11(1) of the Companies (Management and Administration) Rules, 2014
Aoc-4 Section 129(3), 137 of the Companies Act.2013 and Rule 12(1) of the Companies (Accounts) Rules, 2014
MGT-14 Section 179(3)(g) read with section 17(3)(g)



As per provisions of Section 129(3) read with Rule 5 every company which have any subsidiary/Associate/Joint Venture Company required to attach AOC-1 along with AOC-4.

Even Companies exempted for preparation of Consolidated Financial statement required to attach AOC-1.

Date of Filing:

MCA came with a circular according that Companies which have done there Annual General Meeting before 30th September, 2015 can file AOC-4 & MGT-7 upto 30th October, 2015 without any late fee.

Form 23AC/23ACA:

If Financial of Company started before 01.04.2014 then Annual Statement will file in e-form 23AC, 23ACA for this financial year instead of AOC-4.


No need to file e-form ADT-1 for ratification of Auditor.

Professional Certification MGT-7:

No Need of Professional Certification in e-form MGT-7 of Small Company and One Person Company.

CS Divesh Goyal(Author – CS Divesh Goyal, ACS is a Company Secretary in Practice from Delhi and can be contacted at

Author Bio

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary in Delhi and Steering Voice in the Corporate World. He is a competent professional having enrich post qualification experience of a decade with expertise in Corporate Law, FEMA, IBC, SEBI, View Full Profile

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  1. himanshu verma says:

    what are the form and Compliace to be followed . If a Direcotr of Private company want to give Salary / remumneration to his own son in the comapny. under related party.

  2. CA Mukesh Gupta says:

    A Private Limited Co. is incorporated on 21/02/2014. First AGM held on 20/08/2015. Unable to file 20B as financial end date does not accept 31/03/2015. Can we file form 23AC/ACA with MGT-7.

  3. Manisha More says:

    We have subsidiary company 30% but subsidiary company is not prepared Balance Sheet and annual report for F.y. 2014-15. How to file holding companies ROC return for consolited balance sheet

  4. ANAND G says:

    Dear Sir,

    A Private Limited Co. is incorporated on 25/02/2014. First AGM held on 30/09/2015. Unable to file 20B as financial end date does not accept 31/03/2015. Can we file form 23AC/ACA with MGT-7.

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April 2024