MGT-7 (ANNUAL RETURN)
Pursuant to Section 92(1) of the Companies Act, 2013 and rule 11(1) of the Companies
(Management and Administration) Rules, 2014.
Every company shall prepare an annual return in the form MGT-7 containing the particulars
as they stood on the close of the financial year regarding:
a) its registered office, principal business activities, particulars of its holding, subsidiary and
associate companies;
b) its shares, debentures and other securities and shareholding pattern;
c) its indebtedness;
d) its members and debenture-holders along with changes therein since the close of the
previous financial year
e) its promoters, directors, key managerial personnel along with changes therein since the
close of the previous financial year;
f) meetings of members or a class thereof, Board and its various committees along with
attendance details;
g) remuneration of directors and key managerial personnel;
h) penalty or punishment imposed on the company, its directors or officers and details of
compounding of offences and appeals made against such penalty or punishment;
i) matters relating to certification of compliances, disclosures as may be prescribed;
j) Shareholding pattern of the company; and such other matters as required in the form.
The annual return, filed by a listed company or a company having paid-up share
capital of ten crore rupees or more or turnover of fifty crore rupees or more, shall be
certified by a Company Secretary in practice and the certificate shall be in Form No.
MGT.8.
Due date for filing Form MGT-7 (Annual Return) for companies was within 60 days
from the date of the Annual General Meeting (AGM). The AGM is usually held
within six months from the end of the financial year.
CHECKLIST FOR MGT-7
1. Company Details:
Name of the company
Corporate Identity Number (CIN)
Registered Address
Email Address
Date of Incorporation
Type, Category and sub-category of the Company
2. Financial Year:
Mention the financial year for which the annual return is being filed.
3. Board of Directors and Key Personnel:
List of directors with their DIN (Director Identification Number)
Details of Key Managerial Personnel (KMP) like CEO, CFO, Company Secretary, etc.
4. Principal Business Activities of the Company:
Main Activity Group Code
Business Activity Code
5. Shareholding Pattern:
Details of the share capital structure, including the number and type of shares issued.
Information about shareholders, including their names, addresses, and shareholdings.
6. Details of Meetings:
Members/Class/Court convened meeting
Board Meeting
Committee meeting
7. AGM Details:
Date, time, and location of the last Annual General Meeting (AGM).
Special resolutions passed in the AGM.
8. Details of Shares, Debentures and other Securities of the company
Transfer of Shares during financial year
Debentures (outstanding at the end of financial year)
Securities (Other than shares and Debentures)
9. Turnover and Net worth of the company:
10. Directors' Report:
Highlights of the company's performance during the year.
Changes in the board of directors, if any.
Information about the committees of the board and their activities.
11. Compliance:
Details of compliance with various laws and regulations applicable to the company.
12. Holding, Subsidiary and Associate Companies:
Information about the Holding, subsidiary and Associate companies, if applicable.
13. Disclosure of Penalties and Punishments:
Any penalties or punishments imposed on the company, its directors, or officers during
the year.
14. Certification:
The form may require a certification by a Company Secretary.
Attachments:
List of Share Holders
List of Debenture Holders
Copy of MGT-8 (Certificate by Company Secretary in Practice)
Approval letter for extension of AGM
Optional Attachments
AOC-4 (FORM FOR FILING FINANCIAL STATEMENT AND OTHER
DOCUMENTS WITH THE REGISTRAR)
Section 129(3), 137 of the Companies Act,2013 and Rule 12(1) of the Companies (Accounts)
Rules, 2014
Form AOC-4 is a financial statement form under the Companies Act, 2013, used by
companies in India to file their financial statements with the Registrar of Companies
(RoC). The financial statements include the Balance Sheet, Profit and Loss Account,
and Cash Flow Statement, along with other relevant documents and disclosures.
The due date for filing Form AOC-4 depends on the type of company and its financial
year. The general due date for filing Form AOC-4 is 30 days from the date of the
Annual General Meeting (AGM) of the company.
Checklist for filing AOC-4
SEGMENT-1 INFORMATION AND PARTICULARS IN RESPECT OF BALANCE
SHEET:
Part-A: General Information of the company
CIN
Financial Year
Nature of Financial Statement
Details of Board meeting in which financial statements are approved
Details of Directors who have signed the Boards report
Date of signing of reports on the financial statements by the auditors
Details of Annual General Meeting
Details of Holding, subsidiary and Associate Companies
Details of Auditors
Whether Schedule III of the Companies Act, 2013 is applicable
Whether consolidated Financial Statements Required or Not
Information relating to maintenance of Books of Accounts
Part-B: Following sections needs to be filled in Part B
Balance Sheet
Detailed Balance Sheet items
Financial Parameters – Balance Sheet items
Share Capital raised during the reporting period
Details related to Cost records and Cost Audit
SEGMENT-2 INFORMATION AND PARTICULARS IN RESPECT OF PROFIT
AND LOSS ACCOUNT
Following Sections needs to be filled in Segment 2:
Statement of Profit and Loss
Detailed Profit and Loss items
Financial Parameters – Profit and Loss account items
Details related to principal products or services of the company
SEGMENT-3 REPORTING OF CORPORATE SOCIAL RESPONSIBILITY (CSR)
If Section 135 of Companies Act,2013 applicable to the company, following details needs to
be filled in Segment 3:
Net Profit for last three financial years
Average net profit of the company for last three financial years
Prescribed CSR Expenditure (Two percent of the amount)
Total amount spent on CSR for the financial year
Details of Implementing Agencies
Explanation for not spending
Whether a responsibility statement of the CSR Committee on the implementation and
monitoring of CSR Policy is enclosed to the Board’s Report
SEGMENT-4 DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS
Following sections needs to be filled in Segment 4:
Number of contracts or arrangements or transactions not at arm’s length basis
Number of material contracts or arrangement or transactions at arm’s length basis
SEGMENT-5 AUDITORS’ REPORT
In case of a government company, whether Comptroller and Auditor General of India
(CAG of India) has commented upon or supplemented the audit report under section
143 of the Companies Act, 2013
Details of remarks made by auditors and applicability of CARO
Whether auditors’ report has been qualified or has any reservations or contains
adverse remarks
Details of Auditors Committee
Attachments:
Financial Statements duly authenticated as per section 134
Statement of Subsidiaries as required under section 129
Statement of facts and reasons for not holding AGM- This attachment is mandatory if
AGM was not held
Company CSR Policy as per section 135
Secretarial Audit report
Directors Report as per Section 134
Details of other Entities
Optional attachments
