MGT-7 vs AOC-4: annual return vs financials
On MGT-7 vs AOC-4, both are annual filings an Indian company makes with the Registrar of Companies (ROC), but they carry different things. Form MGT-7 is the annual return: shareholders, directors, and share transfers. Form AOC-4 is the financial statements: the balance sheet, profit and loss account, and auditor's report. This guide compares MGT-7 vs AOC-4 across what each contains, its section, and its deadline. It is not investment advice.
Definition
MGT-7 versus AOC-4
are both annual MCA filings. Form MGT-7 is the annual return under Section 92, listing shareholders, directors, and share transfers. Form AOC-4 is the financial statements under Section 137, carrying the balance sheet and profit and loss account. One is structure; the other is finances. Source: MCA.
What does each filing carry?
Form MGT-7 is the annual return. It records the share capital and shareholding pattern, the list of shareholders and directors, share transfers, and the company's meetings for the year, under Section 92 of the Companies Act, 2013. Form AOC-4 is the financial statements filing. It carries the balance sheet, the profit and loss account, the cash flow statement where applicable, the notes, and the auditor's report, under Section 137. If you want to know who owns the company, you read the MGT-7; if you want the numbers, you read the AOC-4.
How do they differ?
The split is structure versus finances, with different sections and deadlines.
| What to check | Form MGT-7 | Form AOC-4 |
|---|---|---|
| What it is | Annual return | Financial statements |
| Section | Section 92 | Section 137 |
| Key content | Shareholders, directors, transfers | Balance sheet, P&L, auditor's report |
| Deadline | Within 60 days of the AGM | Within 30 days of the AGM |
Return vs financials
MGT-7 is the annual return of shareholders and directors; AOC-4 is the financial statements
Source: MCA
Which one should you read?
Read the MGT-7 for the ownership and governance picture, since it lists the shareholders and directors. Read the AOC-4 for the financial statements. For listed companies, both sit alongside the exchange shareholding pattern and the results a company files under material-event disclosure. Both MGT-7 and AOC-4 are public on the MCA21 portal.
Flock reads disclosure filings and keeps each one dated and linked to its source, so you can move from a summary to the underlying record in one step. What any of it means for your money is your call to make.
Frequently asked questions
What is the difference between MGT-7 and AOC-4?
Both are annual MCA filings by an Indian company. Form MGT-7 is the annual return under Section 92, listing shareholders, directors, and share transfers. Form AOC-4 is the financial statements under Section 137, carrying the balance sheet and profit and loss account. One is structure; the other is finances. Source: MCA.
Which one has the shareholder list?
Form MGT-7, the annual return, carries the shareholding pattern and the list of shareholders and directors. Form AOC-4 carries the financial statements, not the shareholder register. To see who owns the company at the registrar level, you read the MGT-7. Source: MCA.
Do MGT-7 and AOC-4 have different deadlines?
Yes. Form AOC-4, the financial statements, is filed within 30 days of the annual general meeting. Form MGT-7, the annual return, is filed within 60 days of the AGM. A company files both each year on the MCA21 portal. Source: MCA, Companies Act 2013.
Are both filings public?
Yes. Both Form MGT-7 and Form AOC-4 are filed with the Registrar of Companies on the MCA21 portal, and any person may inspect them or obtain copies on payment of a nominal fee under Section 399 of the Companies Act, 2013. Source: MCA.
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Disclosures shown are public regulatory filings. Data may be delayed or incomplete. Smart-money entities may no longer hold positions shown. Not investment advice.