Differences Between Form AOC 4 and MGT 7
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1. Purpose
AOC 4 is for filing financial statements.
MGT 7 is for filing the annual return of the company.
2. Nature of Information
AOC 4 contains financial data.
MGT 7 contains company structure and ownership details
3. Filing Authority
AOC 4 is filed by a director.
MGT 7 is filed by a company secretary or director.
4. Due Date
AOC 4 is due within 30 days from the AGM.
MGT 7 is due within 60 days from the AGM.
5. Filing Under
AOC 4 is filed under Section 137 of the Companies Act, 2013.
MGT 7 is filed under Section 92 of the Companies Act, 2013.
6. Applicability
AOC 4 is applicable to all companies.
MGT 7 is not required for OPCs and small companies, they use MGT 7A.
7. Certification
AOC 4 may need auditor’s certification.
MGT 7 often needs professional certification (CS/CA/CMA).
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