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ROC Annual Compliance Calendar

Plan your AGM and watch every ROC deadline cascade — notice, AOC-4, MGT-7, ADT-1, dividend payment. Includes reverse planner and .ics export. Every date cited to the section.

s.96 AGMs.137 AOC-4s.92 MGT-7s.139 ADT-1s.101 NoticeReverse planner
Professional note: The AGM is a movable anchor — move the date, and nine statutory clocks recompute. This tool does the arithmetic so you can plan backwards from your filing targets.
Total Deadlines
7
Overdue
2
Next Deadline
30 Oct 2026
AGM Date
30 Sept 2026

Configure your compliance calendar

If blank, defaults to statutory last date: 01 Oct 2026
0 days of buffer remaining before s.96(1) last date
You are on the statutory edge — one adjournment and the AGM is late.
TodayStatutory last date
Small company under s.2(85): paid-up capital not over ₹10 crore and turnover not over ₹100 crore (G.S.R. 880(E), 2025); never a holding or subsidiary, section 8 or special-Act company (s.2(85) proviso). Files MGT-7A (rule 11(1), Management and Administration Rules)
Used to check the 15-month gap rule under s.96(1)

Compliance timeline

Annual General Meeting (AGM)30 SeptNotice of AGM and financial statements sent08 SeptAOC-430 OctMGT-729 Nov

Compliance timeline

Annual General Meeting (AGM)
Due: 30 Sept 2026
s.96(1) — within 6 months from close of FY; not more than 15 months between AGMs
Notice of AGM and financial statements sent
Due: 08 Sept 2026
s.101(1) — "not less than clear twenty-one days' notice"; date counts 21 clear days, excluding the day of sending and the day of the meeting (ICSI Guidance Note on General Meetings — guidance, not law)
AOC-4 — filing of financial statements
Due: 30 Oct 2026
s.137(1) — within 30 days of AGM
MGT-7 — Annual Return
Due: 29 Nov 2026
s.92(4) — within 60 days of AGM

Detailed deadlines

Annual General Meeting (AGM)
OVERDUE
30 Sept 2026
s.96(1) — within 6 months from close of FY; not more than 15 months between AGMs
Company and every officer in default are liable (s.99) — get the exact exposure from us
Notice of AGM and financial statements sent
OVERDUE
08 Sept 2026
s.101(1) — "not less than clear twenty-one days' notice"; date counts 21 clear days, excluding the day of sending and the day of the meeting (ICSI Guidance Note on General Meetings — guidance, not law)
Send the notice and the financial statements by 08 Sept 2026. For the financial statements the Act's bare text (s.136(1): "not less than twenty-one days before the date of the meeting") allows 09 Sept 2026; we use 08 Sept 2026 to be safe. Shorter notice needs written or electronic consent of at least 95% of members entitled to vote (s.101(1) proviso)
Board meeting to approve financials and Directors' Report
ADVISORY
Before the accounts go to the auditor
s.134(1) — Board approves the financial statements before they are signed for submission to the auditor; s.134(3) — Board's report attached
Must happen before notice is dispatched
Auditor's Report signed
ADVISORY
Before AGM
s.143, Companies Act 2013
Auditor signs off on financial statements before AGM
AOC-4 — filing of financial statements
30 Oct 2026
s.137(1) — within 30 days of AGM
Late filing attracts additional fees (s.403(1) proviso) and penalties (s.137(3)) — get the exact exposure from us
MGT-7 — Annual Return
29 Nov 2026
s.92(4) — within 60 days of AGM
If no AGM is held, the 60 days run from the date it should have been held, and a statement of the reasons is filed with the return (s.92(4)). Late filing attracts additional fees (s.403(1) proviso) and penalties (s.92(5)) — get the exact exposure from us
Secretarial Audit — MR-3
ADVISORY
Advisory — if applicable
s.204(1), Companies Act 2013; Rule 9(1) (who) and Rule 9(2) (Form MR-3), Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014
Applies to: listed companies (s.204(1)); public companies with paid-up capital of ₹50 crore or more, or turnover of ₹250 crore or more (Rule 9(1)). Ask your CA whether any other class applies
Share your AGM date with us — we handle every one of these filings

Citations

s.96(1) · s.101(1) · s.122(3) · s.125 · s.127 · s.129 · s.134(1) · s.134(3) · s.136(1) · s.137(1) · s.137(3) · s.139(1) · s.143 · s.92(4) · s.92(5) · s.204(1) · s.2(85) · G.S.R. 880(E) (2025) · Rule 11(1) (Management and Administration Rules) · Rule 4(2) (Audit and Auditors Rules) · Rule 9 (Managerial Personnel Rules)

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Reviewed by Harun Raaj, CA — ICAI Membership No. 238303  ·  Firm Reg. 019027S  ·  Updated July 2026

Frequently Asked Questions

What is the last date for holding the AGM for FY 2025-26?

For a private limited company with March year-end, the AGM must be held within 6 months from the close of the financial year — i.e., by 30 September 2026 (s.96(1), Companies Act 2013). For the first financial year, the AGM can be held within 9 months from the close of that year.

When must AOC-4 and MGT-7 be filed after the AGM?

AOC-4 (filing of financial statements) must be filed within 30 days of the AGM (s.137(1)). MGT-7 (annual return) must be filed within 60 days of the AGM (s.92(4)). For small companies and OPCs the Central Government may prescribe an abridged annual return (second proviso to s.92(1)); the form is MGT-7A (rule 11(1), Companies (Management and Administration) Rules 2014). If no AGM is held, the 60 days run from the date it should have been held, with a statement of the reasons (s.92(4)).

What is the difference between MGT-7 and MGT-7A?

MGT-7A is the simplified annual return form for small companies and OPCs (rule 11(1), Companies (Management and Administration) Rules 2014). A small company is a private company with paid-up capital not over ₹10 crore and turnover not over ₹100 crore (s.2(85) read with rule 2(1)(t), Companies (Specification of definition details) Rules 2014, as substituted by G.S.R. 880(E), 1 Dec 2025); a holding or subsidiary company, a section 8 company, or a company governed by a special Act is never a small company (proviso to s.2(85)). The Act lets the Central Government prescribe an abridged annual return for them (second proviso to s.92(1)). MGT-7 applies to all other companies.

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