What these two forms cover, and why the ₹100/day penalty adds up fast.

By Kanoons Editorial Team · 5 min read · Last verified 2026-07-26

AOC-4 files a company's financial statements with the Registrar of Companies within 30 days of the AGM, while MGT-7 files the annual return within 60 days of the AGM.

Both attract a penalty of ₹100 per day of delay with no upper cap, which means even a few months of delay can result in a penalty far larger than the filing fee itself.