Most companies in India close their year on 31 March. Under section 96 of the Companies Act, 2013, a company other than a One Person Company must hold an annual general meeting each year, and not more than fifteen months may pass between one AGM and the next. For the year ended 31 March 2026, the outer date for the AGM is 30 September 2026. Several filings run from the date on which the meeting is actually held.
Before the meeting
- Close and audit the accounts. The statutory auditor’s report must be ready before the Board approves the financial statements.
- Board approval. The Board approves the financial statements and the Board’s report, and signs them.
- Notice. The notice of the AGM must be given the required number of clear days before the meeting; the usual period is 21 clear days unless shorter notice is validly agreed.
- Auditor. If an auditor is appointed or re-appointed at the meeting, the resolution and the consent should be in place.
Filings that follow, and how they are dated
For an AGM held on 30 September 2026, the usual dates are:
- ADT-1 (auditor appointment or re-appointment): within 15 days, by 15 October 2026.
- AOC-4 (financial statements): within 30 days of the AGM, by 30 October 2026.
- MGT-7 or MGT-7A (annual return; MGT-7A is the abridged form for One Person Companies and small companies): within 60 days of the AGM, by 29 November 2026.
These dates move with the AGM. A company that holds its meeting earlier than 30 September has earlier dates, and the portal computes the dates from the AGM date entered. Published calendars differ by one day depending on whether the day of the meeting is counted. Under the General Clauses Act, 1897 the day of the event is excluded from the count, but a filing made a day early removes the question.
Cost of delay
Late filing of AOC-4 and MGT-7 attracts additional fees of Rs 100 per day, with no upper limit, and separate penalties can apply to the company and the officers in default. A missed AGM is a different default from a missed filing, and filing does not cure it. The Registrar can extend the time for holding an AGM, other than the first, by up to three months on application. A company’s first AGM is due within nine months of the end of its first financial year.
One Person Companies
A One Person Company does not hold an AGM. Its financial statements are filed within 180 days of the end of the financial year.
Practical checks
- Fix the AGM date first and write down the three filing dates that follow.
- Check that the figures in the audited accounts, the Board’s report, and the forms agree.
- Check the tax audit and the income tax return dates, which run independently of the AGM; see regulatory updates for the dates for assessment year 2026-27.
- File AOC-4 before MGT-7, as the portal expects that sequence.
Records to keep ready
- Audited financial statements, auditor’s report, and Board’s report
- Board resolution approving the accounts, and the notice of the AGM
- Minutes of the meeting and the resolution on the auditor
- Shareholding, director, and statutory register details for the annual return