30 September Is Near: Is Your Company Ready for AGM?
A missed AGM or ROC filing deadline can lead to additional fees, penalties and avoidable compliance problems.
Many business owners believe that annual compliance is completed once the accounts are prepared. That is not correct.
The financial statements must be approved, the AGM must be properly conducted, and the applicable forms must be filed with the Registrar of Companies within the prescribed time.
Waiting until the last week may create problems with audit completion, signatures, DSC validity, meeting documents and MCA filing.
Three important dates to track
Which ROC forms are generally required?
| Compliance | Applicable form | Normal timeline |
|---|---|---|
| Financial statements | AOC-4 or applicable variant | Within 30 days of AGM |
| Annual return of small company or OPC | MGT-7A | Within 60 days of AGM or applicable due date |
| Annual return of other companies | MGT-7 | Within 60 days of AGM |
| Auditor appointment, where applicable | ADT-1 | Within 15 days of appointment at AGM |
What should be completed before the AGM?
Finalise the accounts
Complete the books, reconciliations, schedules and financial statements.
Complete the audit
Provide the auditor with proper records, explanations and supporting documents.
Prepare meeting papers
Keep the Board’s Report, AGM notice, attendance records and resolutions ready.
Check DSC and master data
Confirm that DSCs are active and the company’s MCA records are properly updated.
Quick AGM readiness checklist
- ✓ Books of account are updated up to 31 March 2026
- ✓ Bank, GST, TDS and ledger reconciliations are completed
- ✓ Financial statements and schedules are finalised
- ✓ Statutory audit is completed or nearing completion
- ✓ Board’s Report and AGM notice are prepared
- ✓ Director and auditor documents are available
- ✓ Related-party transactions and loan disclosures are checked
- ✓ DSCs of authorised signatories are active
Are all companies covered by the same deadline?
No. The due date may be different for a newly incorporated company, a company holding its first AGM, an OPC, or a company that has obtained a valid extension.
Can the AGM deadline be extended?
The Registrar of Companies may grant an extension of up to three months for an AGM other than the first AGM.
The company must apply before the original due date. It should not assume that the extension will automatically be granted.
Why should your company start early?
Last-minute annual filing may expose errors in shareholding details, director records, related-party transactions, unsecured loans, statutory dues or financial statements.
An early compliance review gives the company sufficient time to correct its records before signing and filing.
Timely action also reduces the risk of additional filing fees, penalties and other legal consequences.
Need help with AGM and ROC annual filing?
We can assist with finalisation of accounts, statutory audit, AGM documentation, AOC-4 and MGT-7 or MGT-7A filing.
Disclaimer: This article provides general information as of 19 September 2026. The applicable due date and forms depend on the company’s incorporation date, constitution, AGM date and regulatory status. Professional review is recommended before filing.
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