For a company with a 31 March 2026 year-end, the AGM was due by 30 September. After the AGM, four filings follow, and every clock runs from the actual AGM date, not from 30 September.
The post-AGM clock (example: AGM on 30 September 2026)
| Form | Purpose | Time limit | Due date |
|---|---|---|---|
| ADT-1 | Auditor appointment or re-appointment | 15 days from the AGM | 15 October 2026 |
| MGT-14 | Special resolutions passed at the AGM | 30 days from passing | 30 October 2026 |
| AOC-4 | Financial statements | 30 days from the AGM | 30 October 2026 |
| MGT-7 / MGT-7A | Annual return | 60 days from the AGM | 29 November 2026 |
If your AGM was earlier, recalculate. An AGM on 14 August makes AOC-4 due on 13 September.
Form by form
- AOC-4: It must agree with the signed financial statements, so check the data entered in the form itself, not just the uploaded PDF. Test XBRL and consolidation applicability afresh.
- MGT-7 / MGT-7A: Data should agree with the register of members, share capital records and MCA master data. MGT-7A is the abridged return for OPCs and small companies, and MGT-8 certification applies above specified thresholds (₹10 crore paid-up capital or ₹50 crore turnover).
- ADT-1: This is not an annual form for everyone. It is filed when an auditor is appointed or re-appointed, typically once every five years or on a change.
- MGT-14: Every special resolution, whether private or public, needs it within 30 days. Ordinary resolutions at the AGM, such as adopting accounts and appointing auditors, generally do not, because AOC-4 and ADT-1 cover them. Whether a private company must also file for the board resolution approving the financial statements is a point on which commentary is divided. Many rely on the 2015 private-company exemption (GSR 464(E)), but check before deciding.
Two 2025-26 changes
- Small company thresholds rose from 1 December 2025 to ₹10 crore paid-up capital and ₹100 crore turnover. Re-test whether MGT-7A is now available. Holding and subsidiary companies and Section 8 companies are still excluded.
- Director KYC moved from annual to a three-year cycle, per rules effective 31 March 2026. Don't carry a "KYC by 30 September" line into the checklist automatically.
What default costs
- An additional fee of ₹100 per day, per form for delayed AOC-4 and MGT-7. Each form accrues separately.
- Separate statutory penalties under ss. 92 and 137. Paying the additional fee does not by itself end the exposure.
- Director disqualification under s. 164(2) after prolonged default.
- The one-time Companies Compliance Facilitation Scheme, 2026 has ended, so legacy defaults carry full fees.
Practical checklist
- Fix the AGM date and calculate all four dates before the meeting.
- Reconcile share capital, borrowings and related parties before filing.
- Confirm small-company status, XBRL and MGT-8 applicability.
- File ADT-1 and MGT-14 first, then AOC-4, then MGT-7.
- Keep the AGM minutes, the resolutions and the filed forms consistent with each other.
Bottom line: AOC-4 for a 30 September AGM is due in ten days. Treat the AGM as the start of the filing clock, not the end of the compliance cycle.
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