AOC-4 & MGT-7 Annual Filing
Attachments Generator

Full Director's Report as per Section 134 — covering financial highlights, dividend, reserves, directors' responsibility statement, and disclosures.

Statutory Audit Report with CARO 2020 compliance statement, qualified/unqualified opinion, and key audit matters.

Detailed notes to financial statements — accounting policies, contingent liabilities, related party disclosures, segment information.

Statement of Cash Flows (indirect method) — operating, investing, and financing activities. Mandatory for Section 8 companies and FPCs.

Statement containing salient features of subsidiary/associate/joint venture companies as per Section 129(3).

Form AOC-2 disclosing related party contracts and arrangements not at arm's length, as per Section 134(3)(h).

Complete MGT-7 annual return for private limited companies not qualifying as small company or OPC. Details shareholders, directors, charges, debentures.

Abridged MGT-7A for Small Companies (paid-up capital ≤ ₹2 Cr, turnover ≤ ₹20 Cr) and One Person Companies.

List of all directors with DIN, designation, date of appointment, and shareholding — attached to the Board Report.

Chartered Accountants

Handle 20+ clients in filing season without drafting each attachment manually. Save the entire season.

Company Secretaries

Generate SS-compliant Board Reports and MGT-7 filings. Keep drafts per company, per FY.

Private Limited Companies

In-house finance teams — generate your own AOC-4 attachments without waiting for a professional.

Section 8 & OPC Companies

Tool auto-detects NGO/OPC type and generates the correct attachments including Cash Flow and MGT-7A.

What is the difference between AOC-4 and MGT-7?

AOC-4 is filed with financial statements (balance sheet, P&L) and related attachments — Board Report, Audit Report, Notes on Accounts. MGT-7 (or MGT-7A for small companies/OPCs) is the Annual Return filed separately, containing details of shareholders, directors, share capital, and company governance. Both must be filed annually after the AGM.

What documents are required as AOC-4 attachments for FY 2025-26?

Mandatory AOC-4 attachments: (1) Board Report (Director's Report), (2) Auditor's Report, (3) Notes on Accounts. Conditional: AOC-1 if company has subsidiaries, AOC-2 if there are non-arm's-length related party transactions, and Cash Flow Statement for Section 8 companies. ComplianceSearch.in generates all of these in one go.

Which companies file MGT-7A instead of MGT-7?

Companies qualifying as 'Small Company' under Section 2(85) — paid-up share capital not exceeding ₹2 crore AND turnover not exceeding ₹20 crore — file the abridged MGT-7A. One Person Companies (OPCs) also file MGT-7A regardless of size. All other private limited companies file the full MGT-7.

What is the due date for AOC-4 and MGT-7 for FY 2025-26?

For FY 2025-26: AGM must be held by 30 September 2026. AOC-4 must be filed within 30 days of AGM — i.e., by 29 October 2026. MGT-7/7A must be filed within 60 days of AGM — by 29 November 2026. Late filing attracts additional fees: 2x normal fee for up to 30 days delay, increasing to 12x beyond 180 days.

How long does it take to generate all annual filing attachments?

With ComplianceSearch.in, approximately 2 minutes per company once you have the company and financial data ready. You fill in company details, director information, financial figures, and auditor details — and all applicable attachments are generated simultaneously in ready-to-attach Word/PDF format.

Is the Board Report (Director's Report) format for FY 2025-26 different?

The core Board Report format under Section 134 remains consistent. However, FY 2025-26 disclosures include updated CARO 2020 requirements, Business Responsibility Report (for applicable companies), energy conservation disclosures, and updated related party transaction disclosures. Our tool templates reflect all FY 2025-26 requirements.

Can I use this tool for Section 8 companies and OPCs?

Yes. The tool auto-detects your company type and routes accordingly: OPCs get MGT-7A; Section 8 companies get the full Board Report with NGO-specific disclosures and mandatory Cash Flow Statement; Small Companies get MGT-7A and simplified Board Report. All company types are fully supported.

Is the data saved? Can I resume later?

Yes. All your data is saved as a draft per company per financial year. You can return, edit, and regenerate anytime. Team members can also collaborate — any team member can view and edit drafts saved by colleagues.