ROC Annual Filing (AOC-4 and MGT-7): Documents to Collect

ROC annual filing documents are easy to list and hard to gather on time. The AGM was held in September. The audited accounts arrived last week, and the board report is still a draft on a director's laptop. The AOC-4 clock is running, and the signing director's DSC expired in August.

What documents does a company need for AOC-4 and MGT-7?

Between them, AOC-4 and MGT-7 need the audited financial statements, the auditor's report, the board report, the AGM notice and minutes, and details of shareholders and directors. AOC-4 is due within 30 days of the AGM. MGT-7 or MGT-7A is due within 60 days of the AGM. Dates can be extended, so check the latest MCA notifications. Both clocks run from the AGM date, not from the day the accounts are ready. If the audit is still open, the statutory audit document checklist shows what the auditor needs from the company.

The five mistakes that cause a last-minute chase

1. Counting from the wrong date. Both clocks start at the AGM. Put the AGM date, the 30-day date and the 60-day date in one calendar entry on the day the AGM is fixed.

2. A signing DSC that has run out. AOC-4 is signed by a director with a valid DSC. Check the expiry date of every signing director's DSC before the AGM, not after the forms are ready.

3. A board report that doesn't match the accounts. Ask for the board report as the board approved it, along with the minutes that approved the accounts. A draft copied from last year's template won't do.

4. Directors who joined or left during the year. MGT-7 asks for director and key managerial personnel details, and for attendance at board meetings. Ask for each appointment and resignation letter, with its date. Directors' KYC runs on its own cycle, covered in DIR-3 KYC documents.

5. A share register from the last AGM. MGT-7 reports shareholding as on the year end. Ask for the register as it stood on that date, with every transfer made in the year.

The complete ROC document list

• Audited financial statements for the year, signed
• Auditor's report, and the auditor's appointment letter
• Board report, as approved by the board
• Minutes of the board meeting that approved the accounts
• AGM notice, with proof of sending, and the AGM minutes
• Register of shareholders as on the year end, with transfers
• Director list with DIN, and every change in the year
• Dates of board and committee meetings, with attendance
• Valid DSC of the signing director

A newly formed company also keeps its company incorporation papers with this pack. GST papers belong in their own folder, and the GST registration for private companies guide lists what they need.

Collect the ROC pack without the chase

Send one request with the full list and the AGM date. One upload link covers the whole pack, so the director sees every item in one place. Reposha, a WhatsApp alternative for client documents, gives each Client a folder, and every open and download is logged. The company uploads from a phone or laptop, with no account to create. The link and a one-time access code arrive as two separate WhatsApp messages, and no files travel through chat. Upload pages come in English and Hindi. Files go up to 25 MB each, with no audio or video and no old .doc files.

If the delays feel familiar, why clients send documents late lists seven fixes. Once the pack is in, Reposha keeps it with the company's earlier filings, so the next AGM starts from a full folder.

See how the folders work at reposha.com.

Questions people ask

General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.

Written by Premanshu, Founder, PreceptsAI