What happens if an FPC misses ROC filing?

Late fees of ₹100 per day per form apply with no upper cap. Non-filing for 2 consecutive years leads to DIN deactivation for all directors and risk of company strike-off under Section 248 of the Companies Act, 2013.

What documents are needed for Form AOC-4?

Form AOC-4 requires: audited balance sheet, profit & loss statement, notes to accounts, auditor's report (signed by CA), board report (signed by minimum 2 directors), and extract of Annual Return.

Is MGT-7A different from MGT-7 for Producer Companies?

Yes. Producer Companies file the abridged annual return in Form MGT-7A (not the full MGT-7). This was introduced to reduce the compliance burden for smaller companies.

FPC Annual ROC Filing Checklist: MGT-7A & AOC-4 Step-by-Step (2025-26)

Q: What is the deadline for FPC AGM in 2026?

Every Farmer Producer Company must hold its Annual General Meeting within 6 months of fiscal year-end, i.e., by September 30, 2026, for FY 2025-26.

Every Farmer Producer Company must complete its statutory ROC filings within fixed windows after the AGM. Missing them means ₹100 per day per form in late fees — with no upper limit — plus risk of DIN deactivation for every director.

The Three-Step Annual ROC Window

Step 1: AGM by September 30

Hold your Annual General Meeting within 6 months of fiscal year-end (March 31). For FY 2025-26, the AGM deadline is September 30, 2026. First-year FPCs must hold their AGM within 90 days of incorporation.

AGM Notice Requirements:

14 days' written notice to every member
Notice must include: agenda, audited accounts, board report, proposed dividend/patronage bonus
Quorum: minimum 1/4th of total members (or higher if specified in Articles)
Minutes must be recorded and signed within 30 days

Step 2: Form AOC-4 by October 30

File audited financial statements within 30 days of the AGM date. Required documents:

Audited Balance Sheet and Profit & Loss Account
Auditor's Report (signed by the statutory CA with UDIN)
Board's Report (signed by Chairman + 1 director, or 2 directors if no Chairman designated)
Related Party Transaction disclosures if applicable

Step 3: Form MGT-7A by November 29

File the abridged Annual Return within 60 days of the AGM. MGT-7A requires:

Principal business activities and registered office details
Complete list of members with shareholding (from MGT-1 register)
Details of all board meetings held (date, attendance)
Director KMP details and DIN numbers
Certification by a CS (Company Secretary) if turnover exceeds ₹2 Crore

Supporting Compliances That Often Get Missed

ADT-1: Auditor Appointment

If you changed or reappointed your statutory auditor at the AGM, file Form ADT-1 within 15 days of the AGM. This is separate from AOC-4 and MGT-7A and is frequently missed.

DIR-3 KYC for All Directors

Every director must file DIR-3 KYC by September 30 every year. Missing this deactivates the DIN immediately.

MBP-1: Director Interest Disclosure

Collect signed MBP-1 declarations from all directors at the first board meeting of each April. This must precede the AOC-4 filing.

Common Mistakes That Trigger Scrutiny

AGM minutes not signed within 30 days of the meeting date
Auditor's UDIN not generated before submission of the report
MGT-1 member register not updated for new share allotments during the year
Incorrect CIN quoted on AOC-4 (copy-paste error from previous year)

Vihara Foundation's Governance Academy provides pre-drafted MGT-1 registers, AGM notice templates, and board resolution formats as part of the paid Master Vault — so you never miss a filing again.