MCA / ROC annual filings
Needs Python 3 and internet: runs scripts/fortax.py (the Fortax engine on ai.fortax.in; your file is processed and not stored).
First
Get the entity type, CIN/LLPIN, FY end and AGM date from the client's own records — the previous
year's filings, the certificate of incorporation, the minutes — and from MCA master data. Company vs
LLP vs OPC vs small company changes the form and the fee. For an LLP, the full treatment of Form 11
and Form 8 is in fortax-llp-filings.
Dates and fees are looked up before quoting. Run
python3 scripts/fortax.py kb "AOC-4 due date after AGM" --topics mca and quote its source and
captured date. Where the reply is weak or none, read the Companies Act, 2013 / LLP Act, 2008 and
the MCA portal and mark the figure "confirm on the portal". Put each in a Rules used block.
Annual cycle (company)
- Board meeting approving accounts → notice of AGM → AGM (section 96). The notice period and the
outer date for the AGM are statutory and an OPC is treated differently: look both up for this
company before you put a date on anything.
- AOC-4 / AOC-4 CFS / AOC-4 XBRL (section 137), due a set number of days after the AGM.
Attachments: signed financials, board report, auditor report, CSR annexure if applicable.
- MGT-7 (MGT-7A for OPC / small company) (section 92), due a set number of days after the AGM.
Attachments: list of shareholders, MGT-8 if applicable.
- ADT-1 (section 139), due within the prescribed days of the AGM where an auditor was appointed.
- DIR-3 KYC / KYC-WEB: every DIN holder, by the annual cut-off (see
fortax-mca-director-changes
for which form).
- DPT-3: return of deposits and exempted amounts, by its annual cut-off.
- MSME-1: half-yearly, where dues to an MSME are outstanding beyond the prescribed period.
Annual cycle (LLP)
- Form 11 (annual return): commonly due 30 May. Form 8 (statement of account and solvency):
commonly due 30 October. Both run from the FY end, not from any meeting — confirm both dates for
the FY on the MCA portal (LLP Rules, 2009).
Steps
- Build a filing matrix for the client as a spreadsheet: form, trigger, due date, status, days left
(a formula, not typed), additional fee if late. The additional fee for AOC-4 and MGT-7 has been
₹100 per day with no cap; other forms are slab-based — verify the current fee rules for the FY
before quoting either, and compute any late fee with a formula.
- Verify prerequisites: DSC validity of signatories, DIN status (not deactivated), master data on
MCA matches the folder (registered office, directors, capital). Open MCA master data in your
browser tool (Claude in Chrome, a Playwright or browser MCP, or the Codex browser); if you have
none, give the CA the click path.
- Draft the board resolution / notice / director's report skeleton where asked, in standard
Companies Act 2013 language, with blanks marked
[[ ]] for facts you do not have. Meeting records
must exist before a form reports them — see fortax-mca-charges-and-resolutions.
- Assemble an attachment checklist with the file names found in the client's ROC folder and mark
the missing ones.
- Write
<date>_ROC_<FY>_filing_matrix.xlsx (or .md for a quick view) in the client's ROC folder,
for example <Client>/<FY 2026-27>/ROC/.
Never
- Never quote an SRN, challan or approval status you did not see in a downloaded document.
- On the MCA portal: browse, download, pre-fill. The CA signs in, affixes the DSC, uploads and pays.
1---2name: fortax-mca-annual-filing3description: MCA / ROC annual filings4---56# MCA / ROC annual filings78Needs Python 3 and internet: runs `scripts/fortax.py` (the Fortax engine on ai.fortax.in; your file is processed and not stored).910## First1112Get the entity type, CIN/LLPIN, FY end and AGM date from the client's own records — the previous13year's filings, the certificate of incorporation, the minutes — and from MCA master data. Company vs14LLP vs OPC vs small company changes the form and the fee. For an LLP, the full treatment of Form 1115and Form 8 is in `fortax-llp-filings`.1617**Dates and fees are looked up before quoting.** Run18`python3 scripts/fortax.py kb "AOC-4 due date after AGM" --topics mca` and quote its source and19captured date. Where the reply is `weak` or `none`, read the Companies Act, 2013 / LLP Act, 2008 and20the MCA portal and mark the figure "confirm on the portal". Put each in a **Rules used** block.2122## Annual cycle (company)2324- Board meeting approving accounts → notice of AGM → AGM (section 96). The notice period and the25 outer date for the AGM are statutory and an OPC is treated differently: look both up for this26 company before you put a date on anything.27- **AOC-4 / AOC-4 CFS / AOC-4 XBRL** (section 137), due a set number of days after the AGM.28 Attachments: signed financials, board report, auditor report, CSR annexure if applicable.29- **MGT-7 (MGT-7A for OPC / small company)** (section 92), due a set number of days after the AGM.30 Attachments: list of shareholders, MGT-8 if applicable.31- **ADT-1** (section 139), due within the prescribed days of the AGM where an auditor was appointed.32- **DIR-3 KYC / KYC-WEB**: every DIN holder, by the annual cut-off (see `fortax-mca-director-changes`33 for which form).34- **DPT-3**: return of deposits and exempted amounts, by its annual cut-off.35- **MSME-1**: half-yearly, where dues to an MSME are outstanding beyond the prescribed period.3637## Annual cycle (LLP)3839- **Form 11** (annual return): commonly due 30 May. **Form 8** (statement of account and solvency):40 commonly due 30 October. Both run from the FY end, not from any meeting — confirm both dates for41 the FY on the MCA portal (LLP Rules, 2009).4243## Steps44451. Build a filing matrix for the client as a spreadsheet: form, trigger, due date, status, days left46 (a formula, not typed), additional fee if late. The additional fee for AOC-4 and MGT-7 has been47 ₹100 per day with no cap; other forms are slab-based — verify the current fee rules for the FY48 before quoting either, and compute any late fee with a formula.492. Verify prerequisites: DSC validity of signatories, DIN status (not deactivated), master data on50 MCA matches the folder (registered office, directors, capital). Open MCA master data in your51 browser tool (Claude in Chrome, a Playwright or browser MCP, or the Codex browser); if you have52 none, give the CA the click path.533. Draft the board resolution / notice / director's report skeleton where asked, in standard54 Companies Act 2013 language, with blanks marked `[[ ]]` for facts you do not have. Meeting records55 must exist before a form reports them — see `fortax-mca-charges-and-resolutions`.564. Assemble an attachment checklist with the file names found in the client's ROC folder and mark57 the missing ones.585. Write `<date>_ROC_<FY>_filing_matrix.xlsx` (or `.md` for a quick view) in the client's ROC folder,59 for example `<Client>/<FY 2026-27>/ROC/`.6061## Never6263- Never quote an SRN, challan or approval status you did not see in a downloaded document.64- On the MCA portal: browse, download, pre-fill. The CA signs in, affixes the DSC, uploads and pays.
amit-voais