Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
AOC-4 + MGT-7
AOC-4 carries the audited financials; MGT-7 is the annual return of shareholding and directors.
Plus audit, AGM, director KYC
The accounts must be audited and adopted at the AGM, and every director files DIR-3 KYC.
The full annual checklist
AOC-4 and MGT-7 are the headline filings, but a company’s yearly cycle has more to it. The board must meet at least four times a year for most companies (small companies and OPCs can hold two), with proper notice and minutes. The statutory audit is completed and the accounts adopted at the AGM. Every director files DIR-3 KYC by 30 September. In addition to the two annual forms, a company files DPT-3 (the return of deposits and of money received that isn’t a deposit) by 30 June, and MSME-1 (half-yearly, where dues to micro and small suppliers stay outstanding beyond 45 days). Where the auditor is appointed or changed, Form ADT-1 is filed. Statutory registers — of members, directors and charges — and the minutes books must be kept current through the year. Each of these carries its own penalty for default, and several feed off the same financial statements, so they cluster around the September-to-November window. The practical safeguard for a small company is a dated compliance calendar that lists every applicable form, what triggers it and when it falls due, reviewed at the start of each financial year.