MCA Annual Filing FY 2025-26: AOC-4, MGT-7, MGT-7A and Common Filing Errors

MCA annual filing for FY 2025-26 is an important compliance requirement for companies registered under the Companies Act, 2013. Companies must submit their financial statements and annual returns to the Registrar of Companies (ROC) within the applicable statutory deadlines.

However, selecting the wrong form, reporting inconsistent financial information or overlooking MCA V3 requirements can result in filing delays, additional fees and compliance issues.

This guide explains AOC-4, MGT-7 and MGT-7A applicability, key due dates, required documents, common filing errors and practical steps to complete annual ROC filing accurately.

What Is MCA Annual Filing?

MCA annual filing is the process through which companies submit prescribed financial and corporate information to the Ministry of Corporate Affairs.

For most companies, annual filing involves two primary submissions:

• Form AOC-4: Used for filing financial statements and related documents.
• Form MGT-7 or MGT-7A: Used for filing the company's annual return, including relevant details about its management, shareholding and corporate structure.

These filings help maintain updated statutory records and are generally required even when a company has limited business activity or no significant revenue.

The applicable requirements depend on the company's classification, financial position and statutory exemptions.

AOC-4, MGT-7 and MGT-7A: Key Differences

Understanding the purpose of each form is essential before beginning the annual filing process.

Important: MGT-7A is not available to every private limited company. Eligibility must be determined under the applicable statutory definition.

MCA Annual Filing Due Dates for FY 2025-26

Under Sections 92 and 137 of the Companies Act, 2013, the general filing timelines are linked to the Annual General Meeting (AGM).

For a company that held its AGM on 30 September 2026, the standard filing schedule is:

These dates assume an AGM held on 30 September 2026. Different dates or special provisions may apply to first AGMs, One Person Companies, Producer Companies and companies granted a valid AGM extension.

For example, OPCs generally file their financial statements within 180 days from the financial year-end.

Note: Companies should verify their specific filing deadlines and any MCA notifications before submission. As of 22 October 2026, no general FY 2025-26 annual filing extension was identified in the reviewed MCA updates.

Who Should File MGT-7A Instead of MGT-7?

MGT-7A is an abridged annual return prescribed for One Person Companies (OPCs) and eligible small companies.

An important change for FY 2025-26 is the revised small-company definition.

Effective 1 December 2025, the financial thresholds were increased to:

• Paid-up share capital not exceeding ₹10 crore.
• Turnover not exceeding ₹100 crore.

Both conditions must be satisfied, along with the other requirements under Section 2(85) of the Companies Act, 2013.

Certain entities, including holding companies, subsidiary companies and Section 8 companies, are excluded from the small-company definition.

Therefore, companies should reassess their eligibility before selecting MGT-7 or MGT-7A.

Documents Required for MCA Annual Filing FY 2025-26

Before preparing AOC-4 and the applicable annual return, collect and verify the following records:

1. Audited balance sheet and statement of profit and loss.
2. Auditor's report and relevant annexures.
3. Board's report and applicable disclosures.
4. AGM notice and meeting details.
5. Details of directors and Key Managerial Personnel.
6. Shareholding information and statutory registers.
7. Details of share allotments or transfers, where applicable.
8. Valid Digital Signature Certificates (DSCs) of authorised signatories.
9. Corporate Identification Number (CIN) and relevant MCA master data.
10. Other supporting documents and certifications required for the applicable forms.

The latest MCA V3 form instructions should be reviewed to confirm the exact attachments and structured disclosures required.

How to File AOC-4 and MGT-7/MGT-7A on MCA V3

The MCA V3 portal supports the updated company annual filing forms.

Step 1: Prepare and Approve Financial Statements

Finalise the financial statements, complete the statutory audit where applicable and obtain the necessary Board approval.

Ensure that the information in the financial statements agrees with the underlying books of accounts.

Step 2: Complete the AGM Process

Hold the AGM within the applicable timeline and complete the necessary corporate formalities.

Record the correct AGM date because it determines the general filing deadlines for AOC-4 and MGT-7/MGT-7A.

Step 3: Prepare Form AOC-4

Select the appropriate financial statement filing form based on the company's requirements.

Enter the relevant financial details and attach the prescribed statements and reports.

Verify financial figures, reporting periods, auditor details and Board information before proceeding.

Step 4: Prepare MGT-7 or MGT-7A

Choose the applicable annual return form.

Review information relating to:

• Registered office and company particulars.
• Share capital and shareholding.
• Directors and Key Managerial Personnel.
• Meetings and corporate activities.
• Other statutory disclosures required by the form.

Step 5: Validate and Submit

Complete the applicable MCA V3 validation and signing process.

Use valid, properly associated DSCs and complete any required professional certification.

Step 6: Pay Fees and Save Acknowledgements

Complete payment of the applicable statutory fees.

Download and preserve the filing acknowledgement, Service Request Number (SRN) and payment records.

Track the submission until the relevant processing status is confirmed.

Common MCA Annual Filing Errors and How to Avoid Them

Even routine annual ROC filings may be delayed by errors in company records, attachments or digital signatures.

Companies should review these issues before submission rather than relying only on portal validation.

Important MCA V3 Updates for FY 2025-26

The MCA introduced revised company annual filing forms through its V3 system in 2025.

These changes affect the way companies prepare and submit annual compliance information.

Professionals should pay particular attention to:

• Updated AOC-4 and annual return e-forms.
• Revised disclosure and attachment requirements.
• Structured information relating to meetings and shareholding.
• DSC association and authentication requirements.
• Updated Board's report disclosures, including prescribed information concerning workplace sexual harassment complaints and maternity benefit compliance.

The applicable reporting requirements depend on the company's circumstances and the relevant rules.

Using previous-year templates without reviewing the latest form instructions can result in missing or inconsistent disclosures.

MCA Annual Filing Late Fees and Penalties

Delays in annual ROC filing can create additional compliance costs.

Under the applicable fee framework, delayed filing of AOC-4 and MGT-7/MGT-7A generally attracts an additional fee of ₹100 per day per form, subject to any notified relief.

Separate statutory penalties may also apply to the company and its officers for non-compliance under the relevant provisions of the Companies Act, 2013.

Companies should not assume that a previous year's filing relaxation applies to FY 2025-26.

The latest MCA circulars should always be checked before calculating the applicable additional fees.

How ROC Compliance Software Helps Simplify MCA Annual Filing

For Chartered Accountants, Company Secretaries and professionals managing multiple companies, tracking annual returns, financial statements, directors and compliance deadlines can become time-consuming.

CompuRoc ROC Compliance Software from CompuTax is designed to support corporate compliance and statutory documentation workflows.

Its published capabilities include:

• Importing company master information using CIN.
• Accessing director information through DIN.
• Preparing resolutions, notices and meeting minutes.
• Maintaining relevant statutory documents and registers.
• Preparing annual return information.
• Accessing MCA-related filing functions and acknowledgements.

These features can help compliance professionals organise company records, reduce repetitive administrative work and manage statutory documentation more efficiently.

Before filing, users should verify that the software version supports the latest applicable MCA V3 forms and requirements.

MCA Annual Filing Checklist for FY 2025-26

Before submitting the annual ROC forms, confirm the following:

• Applicable AGM requirements have been completed.
• Financial statements and audit reports are finalised.
• Board's report includes required disclosures.
• Company classification and form eligibility are verified.
• AOC-4 figures match the approved financial statements.
• Shareholding and director information is accurate.
• Required attachments are complete.
• Authorised DSCs are valid and associated.
• Applicable filing deadlines and fees are verified.
• Final acknowledgements and SRNs are saved.

Completing these checks helps reduce avoidable errors and filing delays.

Frequently Asked Questions

1. What is the due date for AOC-4 for FY 2025-26?

For a company that held its AGM on 30 September 2026, the standard AOC-4 filing deadline is 30 October 2026, unless an applicable extension or special provision changes the timeline.

2. What is the difference between MGT-7 and MGT-7A?

MGT-7 is the annual return used by companies that do not qualify for the abridged return. MGT-7A is prescribed for OPCs and eligible small companies.

3. Is MCA annual filing mandatory for a company with no turnover?

Generally, yes. A company with no turnover may still have annual filing obligations unless a specific exemption applies.

4. What are the small-company limits for FY 2025-26?

Under the revised framework effective 1 December 2025, the prescribed limits are paid-up share capital up to ₹10 crore and turnover up to ₹100 crore, subject to statutory exclusions and other eligibility conditions.

5. What happens if MGT-7 is filed late?

Additional filing fees generally apply, and separate statutory penalties may be imposed depending on the nature of the non-compliance.

6. Can AOC-4 and MGT-7 be filed using compliance software?

ROC compliance software can assist with preparing and managing statutory records and filing-related information. Submission must follow the current MCA portal requirements.

Conclusion

Accurate MCA annual filing for FY 2025-26 requires proper form selection, reliable financial information, updated statutory records and timely submission through the MCA V3 portal.

Whether preparing AOC-4, MGT-7 or MGT-7A, companies should review the applicable requirements, reconcile their records and resolve discrepancies before filing.

For professionals managing multiple company clients, organised compliance workflows and accurate documentation can make annual ROC filing more manageable.

Streamline your corporate compliance workflow with CompuRoc ROC Compliance Software. Explore its company information, statutory documentation and annual return preparation features.