AGM by 30 September, then the AOC-4 and MGT-7A windows
Every company with a 31 March 2026 year end must hold its Annual General Meeting by 30 September 2026. The AGM date starts two clocks: AOC-4 with the audited accounts within 30 days, and MGT-7A or MGT-7 within 60 days. Both carry a late fee of ₹100 per day.
The sequence before the AGM
The auditor signs the financial statements. The board meets to approve them and the directors' report, and to fix the AGM date. Notice goes to every member 21 clear days before the meeting, or shorter with the consent of members holding 95% of voting rights. At the AGM the members adopt the accounts, appoint or ratify the auditor and re-appoint any director retiring by rotation. Minutes are signed within 30 days. A company incorporated in 2025-26 gets nine months from its first year end, so its first AGM can be as late as 31 December 2026.
The two filing windows
If the AGM is on 30 September, AOC-4 is due by 29 October and MGT-7A by 28 November. AOC-4 carries the balance sheet, profit and loss, auditor's report and directors' report; MGT-7A carries the shareholding, directors and meetings for the year. Both are signed with a director's DSC and certified by a practising professional. ADT-1 for an auditor appointed at the AGM is due within 15 days. The late fee for AOC-4 and MGT-7A is ₹100 per day per form with no cap, so a two-month slip on both costs about ₹12,000.
If the accounts are not ready
Apply to the ROC for an AGM extension of up to three months before 30 September with a genuine reason, such as a change of auditor. Extensions are not automatic and late applications are usually refused. The better fix is to close the books monthly so the audit does not start in August. Our Company Annual Filings package includes the AGM notice, minutes, directors' report and both ROC forms, and the Late Fee Calculator shows the cost of any delay.