If AOC-4 or MGT-7/MGT-7A is missing from your MCA filing history, verify the financial year, AGM/audited financial statements and the form/SRN status first. As of 18 August 2026, MCA’s Companies Compliance Facilitation Scheme, 2026 has been extended through 31 August 2026 by General Circular No. 03/2026. Eligibility and fee relief depend on the scheme terms, so overdue companies should check the live MCA position before filing.
What this means for you
Annual compliance is not one form. Financial statements and annual return are distinct filings with different source records.
Who this applies to
Companies with missing or overdue annual filings, especially where an annual-compliance package was purchased.
Why this problem happens
Audit/AGM delays, missing records, inactive DSC/DIN or scope misunderstanding can leave one form filed and another pending.
What should be checked immediately
Use an indexed checklist rather than scattered messages. The exact documents vary by issue, but the records below should be under business control before any filing, correction or response.
| Annual item | Source record | Proof |
|---|---|---|
| Financial statements | Audited/adopted accounts | AOC-4 SRN |
| Annual return | Member/director/shareholding data | MGT-7/7A SRN |
| Auditor | Appointment/tenure records | ADT-1 where applicable |
| CCFS | Scheme eligibility | MCA fee calculation + eligible filing |
What to do now
Build a year-wise chronology, finalise lawful financial/audit dependencies, choose the correct forms, verify CCFS eligibility and let MCA calculate the filing fee under the live scheme.
Practical hypothetical example
A small private company has AOC-4 filed for FY 2023-24 but no MGT-7A SRN. It should not assume the annual package was complete; it must verify the correct annual-return form and current CCFS treatment.
What happens if this is ignored
Long-pending annual filings can create additional fees and enforcement consequences under the Companies Act.
What TargoLegal checks before filing or responding
TargoLegal maps each financial year to accounts, AGM, auditor, AOC-4, MGT-7/7A and SRNs before using any relief scheme.
What the customer should approve and receive
Before filing or response
Receive the issue summary, pending-document list, proposed figures/treatment, deadline and payment impact. Material assumptions should be visible.
After submission
Receive the filed return/form or response, government acknowledgement, payment proof and a short open-items list.
Do not make the handover or correction harder
Statutory deadlines continue.
Keep portal access under business control.
Rebuild from source records and prior filings.
Every completed filing should leave an official trail.
What to send for a first review
Send the CIN and financial year you think is pending; we’ll map what MCA actually shows and whether the current CCFS-2026 window applies.
Related questions
How do I know the filing or response is actually complete?
Look for the official acknowledgement/status on the relevant government portal and retain the filed copy. A payment receipt or provider message is not enough.
Should I share my portal password with a new provider?
Prefer official authorisation, secure reset and business-controlled access. Do not send passwords or OTPs through uncontrolled chats.
Can I blame the previous adviser in the government response?
A statutory response should focus on facts, law and evidence. Private responsibility with a provider is a separate issue unless legally relevant.
What should I approve before filing?
You should receive a concise summary of figures, differences, payment/correction proposed and unresolved risks before submission.
What should I keep afterwards?
Keep the filed form/return, acknowledgement, payment proof, reconciliation and any response/order in a business-controlled archive.
Official sources used
Legal and portal claims were anchored to the official references below. Forums and customer complaints were used only to understand real-world confusion, never as legal authority.
TargoLegal Research and Editorial Desk · Last legally reviewed: 18 August 2026. Recheck live forms, notifications, portal workflows and response dates immediately before acting.
