What a private company files every year
Dates below are for the financial year 2025-26, assuming the AGM is held on 30 September 2026, the last permitted date. If your AGM was earlier, AOC-4 and MGT-7 fall due earlier too.
| Requirement | Due | If missed |
|---|---|---|
| Board meetings | At least four a year, no more than 120 days apart. Small companies and OPCs: one in each half of the calendar year, at least 90 days apart. | Penalty on the company and officers |
| Annual general meeting | Within six months of the year end: 30 September 2026. OPCs do not hold an AGM. | Default under sections 96 and 99 |
| AOC-4 financial statements | Within 30 days of the AGM: 30 October 2026. OPCs: 27 September 2026. | ₹100 per day additional fee, no cap |
| MGT-7 or MGT-7A annual return | Within 60 days of the AGM: 29 November 2026. | ₹100 per day additional fee, no cap |
| ADT-1 auditor appointment | Within 15 days of the AGM at which the auditor is appointed (usually every five years). | Additional fee |
| DPT-3 return of deposits | 30 June each year. | Penalty |
| MSME-1 | 30 April and 31 October, if dues to micro or small suppliers are older than 45 days. | Penalty under section 405 |
| DIR-3 KYC Web | Once every three financial years, by 30 June. Most existing directors are next due by 30 June 2028. Changes in mobile, email or address: within 30 days. | ₹5,000 late fee and DIN deactivation |
Use the compliance calendar to see the exact dates for your company, including GST, TDS and advance tax, and get email reminders.
Why the deadlines matter
MCA charges an additional fee of ₹100 a day for each late AOC-4 and MGT-7, with no upper limit. On top of that, the Registrar can levy penalties under sections 92 and 137 on the company and on officers in default.
If a company does not file its financial statements or annual returns for three continuous financial years, every director is disqualified under section 164(2) for five years, and the Registrar can strike the company off under section 248. Already behind? See how we clear backlogs.
How we work
- You send the audited financial statements and auditor's report, the shareholder list as on 31 March, and any changes in directors or shareholding during the year.
- We draft the board's report, AGM notice and minutes, and check the financial statements against the Schedule III format before filing.
- You review and sign. One director signs the forms with a DSC.
- We file AOC-4 and MGT-7/7A and send you the SRNs and challans the same day.
Questions we are asked
Can a small company file MGT-7A instead of MGT-7?
Yes. Small companies and one person companies file the shorter MGT-7A. We check whether your company meets the current small-company limits before filing.
Our company had no revenue. Do we still need an audit and these filings?
Yes. Every company must have its financial statements audited and file AOC-4 and MGT-7 or MGT-7A, whatever its turnover. Nil-activity companies may consider dormant status or a strike-off to reduce future costs.
We held the AGM late. What should we do now?
File AOC-4 and MGT-7 as soon as possible to stop the daily additional fee from growing. The late AGM itself is a separate default; we will tell you whether compounding is advisable.
Is director KYC included?
Updates to directors' contact details are part of our annual compliance plans. The three-yearly DIR-3 KYC Web can also be handled on its own.