MCA & ROC Updates
Important highlights
- AOC-4 carries financial statements; MGT-7 is the annual return.
- Each director must complete DIR-3 KYC every year.
- Late filing attracts additional fees per day of delay.
What each filing is
AOC-4 is filed with the company's financial statements after they are adopted at the AGM. MGT-7 contains shareholding and director details. DIR-3 KYC keeps the director identity records current.
How to stay on time
Plan the audit and AGM early, collect director details in advance and use a compliance calendar. Check due dates on the MCA portal in case of extensions.
Official notification / source: MCA Portal
Editorial summary for awareness. Check the official source before acting.