MCA FY 2025-26 Annual Filing Season: AOC-4, MGT-7 and Board-Record Checklist for Indian Startups
The annual filing season is where a startup’s accounts, registers, board records and cap table must finally agree.
Direct answer
For a private limited startup, annual filing is not an isolated compliance task. It is the annual test of whether the accounts, cap table, board records, statutory registers and disclosures tell the same story.
The primary official references are the Ministry of Corporate Affairs and the Companies Act, 2013. The Best CS Firm In India practice is to finish reconciliations before the AGM timetable becomes urgent.
Annual filing timetable
| Event | What must be ready | Typical timing |
|---|---|---|
| Board approval of accounts | Financial statements, directors’ report and auditor inputs | Before AGM notice |
| AGM | Notice, attendance/proxy record, resolutions and minutes | Within the company’s applicable statutory timetable |
| AOC-4 | Adopted financial statements and supporting disclosures | Generally within 30 days of AGM |
| MGT-7/MGT-7A | Annual return and shareholding/company particulars | Generally within 60 days of AGM |
Documents to prepare
- Audited financial statements, schedules and audit report.
- Board notice, agenda and minutes approving accounts and AGM notice.
- Directors’ report and required annexures/disclosures.
- AGM notice, attendance and signed minutes.
- Updated register of members, directors/KMP, charges and contracts where applicable.
- Current cap table, share allotment/transfer evidence and ESOP records.
- Related-party, loan, guarantee, deposit and material-contract working papers.
Reconciliation checklist
- Match paid-up capital, share certificates, statutory register and fully diluted cap table.
- Match the trial balance to signed financial statements and tax/GST positions.
- Confirm every director appointment, resignation or change has the relevant board record and MCA filing trail.
- Check whether related-party transactions and loans need board, shareholder or disclosure treatment.
- Review auditor qualifications, notes to accounts and unresolved compliance items before adoption.
- Save signed versions and MCA acknowledgement in one controlled annual-compliance folder.
Founder impact and mistakes
Investors usually request annual filings, financial statements, board minutes and cap-table evidence at the beginning of diligence. The common mistakes are treating the AGM as a formality, filing against unreconciled share records, backfilling minutes, and waiting until the due date to discover a missing signature or audit point.
Founder / Business Takeaway
Use annual filing season to clean the company’s core evidence. A clean AOC-4/MGT-7 process saves time in fundraising, banking, ESOP administration and any future exit.
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FAQ
When is AOC-4 due?
Generally within 30 days of AGM, subject to the company’s applicable legal position and any MCA extension.
When is MGT-7 due?
Generally within 60 days of AGM, subject to applicable provisions and extension.
What should be reconciled first?
Accounts, statutory registers, cap table, board records and material disclosures.
