AOC-4
Every company is required to file with the Registrar of companies, (RoC), a copy of the financial statements, including consolidated financial statement, if any, along with all the relevant documents like Board report, Notice of Annual General meetings, related party transaction details etc. duly adopted at the Annual General Meeting of the company with in 30 days of holding such AGM in e form AOC -4
Consolidated Financial Statements
Every company which has a subsidiary or an Associate shall prepare a consolidated financial statements and file with RoC in e-form AOC-4CFS with in 30 days of holding the Annual General meeting
Extensible Business Reporting Language
In case of companies covered under XBRL required, the financial statements are to be uploaded in XBRL format. The applicability of XBRL to companies is based on below criteria
a. Listed companies and their Indian subsidiaries
b. All companies with a turnover of Rs.100 crores or more
c. All companies with a paid up of capital of Rs. 5 crores or more
d. All companies, which are required to prepare their financial statements in accordance with the Companies (Indian Accounting Standards) Rules ,2015
Directors Report
Every company is required to attach the Board of Directors Report as part of filing AOC-4 along with the financial statements. The Directors report contains important details regarding the company’s operations to the stakeholders. The Directors report should be based on the company’s standalone financial statement and should relate to the financial year for which such financial statement is prepared.
MGT-7
Annual Return in form MGT-7 is required to be filed by every company with Registrar of Companies with in 60 days from the date of holding Annual General meeting. It is snapshot of certain company information as on the close of the financial year. While the AOC-4 gives information on financial matters, the MGT-7 gives information on non-financial matters like Share transfer details. List of shareholders as on close of financial year, details of director changes, details of Board meeting and Shareholder meetings etc.
For small companies and OPC, the annual return to be filed in MGT-7A and for other companies, it need to be filed in MGT-7.