When are MCA annual filing due dates for a company?
End-to-end MCA annual filing map: AGM timing, AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, DIR-3 KYC, and MSME-1, with the event that starts each deadline and a single company checklist.
In this guide
MCA annual filing dates run from the company's own AGM, not from a fixed national date. AOC-4 is due within 30 days of the AGM under section 137, and the annual return in MGT-7 or MGT-7A within 60 days of the AGM under section 92. ADT-1, DPT-3, DIR-3 KYC and MSME-1 carry separate clocks and apply only where the company or DIN holder is in scope.
Is there one MCA annual filing date?
No. There is no single national MCA annual filing date, because the two core deadlines are measured from each company's own AGM: 30 days for AOC-4 under section 137 and 60 days for the annual return under section 92. The annual ROC cycle is a short chain of events: close the books, hold the AGM, file financial statements, file the annual return, and clear the side forms that apply to that entity.
A useful checklist therefore starts from the company's own financial year and AGM date, then layers only the forms that actually apply. Copying another company's October calendar is how AOC-4 goes out on time while MGT-7, DPT-3, or a director's KYC quietly slips.
When must a company hold its AGM?
A company with a 31 March year-end must hold its AGM by 30 September, being six months from the end of the financial year under section 96(1) of the Companies Act 2013, and no more than 15 months after the previous AGM. The AGM is where financial statements are adopted and where many auditor decisions are formalised.
For a company's first AGM, section 96(1) allows nine months from the end of the first financial year, and no extension is available for that first meeting. For later years the Registrar may extend the AGM by up to three months on an application showing special reason.
Record both dates in the file:
- Financial year beginning and end
- Actual AGM date, or the date on which it ought to have been held
- Whether any adjourned AGM adopted the statements
One Person Companies and some special structures do not mirror the ordinary AGM path for every filing. Keep the company category next to the dates before you open any form.
When are AOC-4 and MGT-7 due?
AOC-4 is due within 30 days of the AGM under section 137, and the annual return in MGT-7 or MGT-7A within 60 days of the AGM under section 92. Those two filings sit at the centre of the annual ROC pack for most companies.
| Form | What it covers | General timing |
|---|---|---|
| AOC-4 family | Financial statements and related documents under section 137 | Generally within 30 days of the AGM |
| MGT-7 or MGT-7A | Annual return under section 92 | Generally within 60 days of the AGM |
AOC-4 is the financial-statement filing. Use the correct variant (ordinary, XBRL, CFS, or NBFC path) from the current MCA instructions. OPCs generally file adopted financial statements within 180 days from year-end rather than from an AGM.
MGT-7 is the annual return for companies that must use it. MGT-7A is available only to a One Person Company and to a small company as defined in section 2(85) of the Companies Act 2013. Do not pick MGT-7A because it looks simpler; pick it only when the company qualifies.
What is the additional fee for a late AOC-4 or MGT-7?
Late filing of AOC-4 or MGT-7 attracts an additional fee of Rs 100 per day of delay under section 403 of the Companies Act 2013, with no upper cap on the daily accrual. The fee runs per form, so a delayed AOC-4 and a delayed MGT-7 accrue side by side rather than sharing one charge.
Does an AGM extension move the AOC-4 date?
Yes. Because AOC-4 is measured 30 days from the actual AGM, a Registrar extension of up to three months under section 96(1) moves the AOC-4 date with the meeting. The extension applies to the AGM, not to the form, so the shifted meeting date resets both the 30-day and the 60-day clocks.
Detailed AOC-4 mechanics are in the AOC-4 due date guide. The broader ROC map, including event-driven forms outside the annual pack, is in ROC filing due dates.
Which ROC forms sit beside the annual pack?
Four forms commonly sit beside the MCA annual pack: ADT-1 for auditor appointment, DPT-3 for deposits, DIR-3 KYC for DIN holders, and MSME-1 for dues to micro and small suppliers. Each runs on its own trigger, so add a row only when the company or DIN holder is in scope.
| Form | Trigger | General timing |
|---|---|---|
| ADT-1 | Auditor appointment or reappointment | Follow the appointment event and current form instructions, commonly within 15 days of the appointment |
| DPT-3 | Return of deposits or particulars of transactions not considered deposits, where applicable | Annual filing tied to the financial year; commonly by 30 June under the deposits rules |
| DIR-3 KYC-Web | DIN holder KYC under Rule 12A | Routine cycle under the current three-year rule by 30 June of the applicable year; updates within 30 days of relevant changes |
| MSME-1 | Specified outstanding dues to micro or small suppliers, where the reporting condition is met | Half-yearly for eligible companies |
DIR-3 KYC is a person-level filing. Put every director's DIN on the checklist, including people who resigned during the year but still hold a DIN. See the DIR-3 KYC last date guide for the current cycle and deactivation risk.
What is the MCA annual filing checklist?
The MCA annual filing checklist runs in ten steps, from confirming company category through to filing MSME-1 and saving the acknowledgements. Work it in order, because the AGM step fixes the dates for every filing below it.
- Confirm company category: private, public, small company, OPC, or other special class.
- Lock the financial year dates and prepare signed financial statements.
- Complete board approvals and hold the AGM within the Act's outer limit.
- File AOC-4 (correct variant) within 30 days of the AGM, or follow the OPC path where that applies.
- File MGT-7 or MGT-7A within 60 days of the AGM, after confirming which annual-return form is allowed.
- File ADT-1 from the auditor appointment or reappointment event.
- Check DPT-3 applicability and file on the deposits-rule calendar if required.
- Check every DIN holder's KYC status and complete DIR-3 KYC-Web where due or where details changed.
- Test MSME-1 eligibility from supplier dues and file on the half-yearly cycle if required.
- Save challans, acknowledgements, and filed PDFs in one annual compliance folder.
Can MCA extend an annual filing date?
Yes. MCA can extend a filing window or waive the Rs 100 per day additional fee through a general circular carrying a number and a date. A relief circular does not rewrite the Companies Act permanently, and it does not always cover every form in your pack. The reading habits for those instruments are in the MCA circulars guide.
Before you move a due date in the firm calendar:
- Find the circular or notification on the official MCA site
- Match the form number and the financial year or period named
- Check whether the relief is an extension, a fee waiver, or both
- Record the circular number next to the company's filing plan
Why do companies miss ROC annual deadlines?
Companies miss ROC annual deadlines mostly by building the calendar from fixed months rather than from the AGM date that section 137 and section 92 actually measure from. These are the recurring failures.
- Building the whole year from fixed calendar months instead of the AGM date
- Filing AOC-4 on time and forgetting the longer MGT-7 or MGT-7A window
- Using MGT-7A for a company that does not meet the statutory conditions
- Ignoring DPT-3 or MSME-1 because they are not labelled "annual return"
- Checking company forms while a director's DIN is already deactivated for KYC default
- Relying on a prior-year fee-waiver circular after the relief period ended
Where are MCA form changes published?
MCA publishes form changes, XBRL path revisions, KYC rule amendments and fee-relief circulars on its own notifications and e-filing pages, and the change usually surfaces only when you open the form. Use MCA updates on Complied AIto open the official item behind a change, then drop it onto this checklist against the company's AGM date and form list. For instrument-level reading habits, see MCA circulars and MCA notifications.
Practical checks
Common questions
What are the main MCA annual filing due dates?
AOC-4 is due within 30 days of the AGM under section 137 of the Companies Act 2013, and the annual return in MGT-7 or MGT-7A within 60 days of the AGM under section 92. ADT-1, DPT-3, DIR-3 KYC and MSME-1 follow their own triggers and apply only where the company or DIN holder meets the conditions in the relevant rule.
Is there one MCA annual filing due date for every company?
No. MCA annual filing due dates run from each company's own AGM date, so two private companies that hold their AGMs on different days have different AOC-4 and annual-return deadlines for the same financial year. Only the 30-day and 60-day intervals in sections 137 and 92 are common; the start date is not.
In what order should annual ROC forms be filed?
File AOC-4 first, on the 30-day clock from the AGM under section 137, then the annual return in MGT-7 or MGT-7A on the 60-day clock under section 92. ADT-1 runs from the auditor appointment event under section 139, commonly within 15 days. DPT-3, DIR-3 KYC and MSME-1 keep their own calendars where they apply.
Do small companies and OPCs use the same checklist?
Partly. A One Person Company files adopted financial statements within 180 days from the end of the financial year under section 137, not 30 days from an AGM. MGT-7A is available only to a One Person Company and a small company as defined in section 2(85). Confirm the company category before copying another entity's calendar.
Our AGM was on 25 September. When is AOC-4 due for that company?
AOC-4 for that company is due by 25 October, being 30 days from the 25 September AGM under section 137 of the Companies Act 2013. The annual return in MGT-7 or MGT-7A is due by 24 November, 60 days from the same meeting under section 92. Both clocks start from the AGM date, so record it in the compliance file before opening either form.
What happens if we file AOC-4 after the 30-day window?
Late AOC-4 filing attracts an additional fee of Rs 100 per day of delay under section 403 of the Companies Act 2013, with no upper cap on the daily accrual. The additional fee applies per form, so a delayed AOC-4 and a delayed MGT-7 accrue separately. Continued default also exposes the company and its officers to penalty under section 137(3).
Does the AGM extension move the AOC-4 due date too?
Yes. Because AOC-4 runs 30 days from the actual AGM, a Registrar-granted AGM extension of up to three months under section 96(1) moves the AOC-4 date with it. The extension covers the meeting, not the form, so it is the shifted AGM date that resets both the 30-day and the 60-day clocks.
Which DIN holders need DIR-3 KYC in the annual cycle?
Every person holding an allotted DIN needs DIR-3 KYC under rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014, including a director who resigned during the year but still holds a DIN. DIR-3 KYC is a person-level filing, so it sits outside the AGM clocks that drive AOC-4 and MGT-7. A missed filing deactivates the DIN until a fee of Rs 5,000 is paid.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 30 July 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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