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AOC-4, MGT-7, MGT-7A and XBRL: How ROC Annual Filing Actually Sequences

Published 23 Sept 2026 · 2 min read

Executive summary

ROC annual filing fails when financials, board papers, and the wrong annual-return form drift apart. MGT-7 vs MGT-7A, AOC-4 vs AOC-4 XBRL, and DIR-3 KYC — PJRJ’s company-law calendar for Delhi NCR.

FinancialsAOC-4 / AOC-4 XBRL
Annual returnMGT-7 or MGT-7A
DirectorsDIR-3 KYC
01

Annual filing is a sequence, not three unrelated PDFs

Searches for “AOC-4 filing Delhi,” “MGT-7A,” or “XBRL MCA” usually arrive when the AGM window is already tight. The forms are linked: board-approved financials feed AOC-4 (XBRL when required); the annual return is MGT-7 or MGT-7A by class; directors still need DIR-3 KYC.

02

XBRL is class-driven — not optional decoration

If MCA class rules require XBRL, taxonomy mapping and validation are part of the filing, not a last-night conversion. We use the same board-approved numbers as statutory audit — we do not invent a second set of figures for the portal.

03

CA firm vs PCS Secretarial Audit

PJRJ prepares and files CA-permitted company-law work. Form MR-3 Secretarial Audit stays with a Company Secretary in Practice. Confusing the two products is how businesses buy the wrong engagement.

ROC annual filing guideYear-end calendar for AOC-4, MGT-7/7A, and KYC.MCA / ROC compliance deskEngage PJRJ for annual and event-based filings.Company law hubIncorporation, board support, and corporate filings.
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Quick answers

Direct answers to common questions on this topic.

4 topics

MGT-7A is the abridged annual return for One Person Companies and small companies that meet Companies Act thresholds. Larger companies file MGT-7.

MCA notifies classes of companies that must file financial statements in XBRL. Where that class applies, file AOC-4 XBRL from board-approved figures. Others file non-XBRL AOC-4.

No. PJRJ is a CA firm and does not issue Form MR-3. We file MCA/ROC forms and coordinate PCS where Secretarial Audit is mandatory.

See /guides/roc-annual-filing-delhi and /services/company-law-delhi/secretarial, or WhatsApp the firm with CIN and last AOC-4 / MGT status.

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