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MCAMCA annual filings

Annual general meeting

The yearly meeting of members at which the company lays its audited financial statements before shareholders.

Next due

30 Sept 2027

Later this yearIn 384 days

For FY2026-27

Regulator
MCA
Category
MCA annual filings
Form
Not specified
Last verified
2026-09-01
Read statutory basisOpen filing portal

A company must hold its annual general meeting within six months of the close of the financial year, and no more than fifteen months after the previous AGM. For the year ended 31 March 2026 that outer date is 30 September 2026. The Registrar can extend the six-month limit by up to three months on application, but not for a first AGM.

All dates this year

Past dates are kept, so a late filing can still be dated.

30 Sept 2027FY2026-27In 384 days

The rule

Stated as the law states it, so you can work out any period yourself.

Annual general meeting

Within six months of the close of the financial year, and within fifteen months of the previous annual general meeting. The Registrar may extend the six-month limit by up to three months for reasons shown, except for a first AGM.

Who must comply

  • Every company other than a One Person Company
  • Every listed Indian company, which also has to hold the meeting within the section 96(1) limits before its AOC-4 XBRL and MGT-7 clocks can start

Carve-outs

  • A One Person Company is outside section 96 altogether
  • A first AGM cannot be extended by the Registrar

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Approve the audited financial statements at a Board meeting.
  • Get the auditor's report on those financial statements.
  • Get the Board's report for the same financial year.
  • Send the notice of meeting to every member within the statutory period.

How to file

  1. 1Hold the meeting within six months of the financial year end.
  2. 2Lay the audited financial statements before the members.
  3. 3Record the resolutions in the minutes.
  4. 4File Form MGT-15 within 30 days of the meeting if the company is a listed public company.
  5. 5File AOC-4 XBRL within 30 days of the meeting.
  6. 6File Form MGT-7 within 60 days of the meeting.

MCA21 V3 portal

If you miss it

Section 99 sets a fine of up to ₹1 lakh on the company and on every officer in default for failing to hold the AGM, and a further fine of up to ₹5,000 for each day the default continues. A listed company also pays the exchanges ₹25,000 per instance under the LODR fine schedule if it does not convene the AGM within five months of the financial year end, which is a month tighter than the Companies Act limit.

  • The AOC-4 XBRL and MGT-7 clocks run from the date the AGM should have been held, so a missed AGM starts those filing defaults as well and each carries its own additional fee
  • Section 137(2) and section 92(4) require the filing to be made within thirty and sixty days of the last date on which the AGM should have been held, with a statement of the reasons it was not held
  • A company that files no financial statements or annual returns for three continuous financial years disqualifies its directors under section 164(2), and their offices fall vacant in every other company under section 167(1)(a)

Common questions

Can the AGM date be extended?

Yes, by up to three months, and only if the Registrar allows it on an application showing reasons. The extension is not available for a first AGM.

Does the fifteen-month gap rule matter if the six-month test is met?

Both limits apply at once. A company that meets the six-month test can still breach section 96 if more than fifteen months have passed since its last AGM.

Last verified 2026-09-01. Confirm against the official source before you rely on it.