How the dates are worked out
Everything runs off two dates: the end of the financial year (31 March) and the AGM. The AGM must be held within six months of the year end and within 15 months of the previous AGM (s.96(1)). A company's first AGM can be held up to nine months after its first year ends. The RoC can extend an AGM by up to three months, but not the first one.
AOC-4 is due 30 days after the AGM (s.137) and MGT-7 or MGT-7A 60 days after it (s.92(4)). ADT-1 is due 15 days after the meeting that appoints the auditor (Rule 4(2), Audit Rules). If you hold the AGM early, these dates move earlier too. The calendar uses your AGM date when you enter one.
One person companies and small companies
An OPC does not hold an AGM. It files AOC-4 within 180 days of the year end, so by 27 September, and MGT-7A within 60 days of the date its AGM would have been due. Small companies and OPCs file the shorter MGT-7A annual return. They need only one board meeting in each half of the calendar year, at least 90 days apart (s.173(5)).
Filings that follow events, not the calendar
| Event | Form | Time limit |
|---|---|---|
| Director appointed, resigns or changes designation | DIR-12 | 30 days |
| Allotment of shares | PAS-3 | 30 days (15 days for private placement) |
| Special resolution, or a board resolution under s.179(3) (public companies) | MGT-14 | 30 days |
| Charge created or modified | CHG-1 / CHG-9 | 30 days (up to 60 more with additional fee) |
| Charge satisfied | CHG-4 | 30 days |
| Increase in authorised capital | SH-7 | 30 days |
| Significant beneficial owner declaration received | BEN-2 | 30 days |
| Change in registered office within the same city | INC-22 | 30 days |
| Change in a director's mobile, email or address | DIR-3 KYC-Web | 30 days |
Director KYC
DIR-3 KYC is now filed once every three financial years, by 30 June after the third year. Each director's cycle depends on when they last filed, so it is not shown as a company date above. Check each DIN on the MCA portal verify. Late filing costs ₹5,000 per DIN.
Board-level items each year
At the first board meeting of each financial year, every director gives a fresh MBP-1 (disclosure of interest, s.184(1)) and DIR-8 (non-disqualification, s.164). Hold at least four board meetings a year with no more than 120 days between two meetings (s.173(1)). Use the board meeting & AGM checker to test your dates.
Common questions
Do the due dates move if we hold the AGM early?
Yes. AOC-4, MGT-7 and ADT-1 are counted from the date the AGM is actually held. They are not counted from 30 September. An AGM on 15 September makes AOC-4 due on 15 October.
Is DPT-3 needed if the company has no deposits?
Usually yes. DPT-3 also reports outstanding loans and other money received that is not treated as a deposit under Rule 2(1)(c). A company with director loans or unsecured loans files it by 30 June. Government companies, banks and NBFCs are outside the rule.
When is MGT-14 needed for adopting the accounts?
A public company files MGT-14 within 30 days of the board meeting that approves the financial statements and board report, because it is a resolution under s.179(3). Private companies are exempt from filing s.179(3) resolutions.
What is the CSR-2 due date?
CSR-2 is a separate form filed after AOC-4. MCA has notified year-specific last dates in recent years, so check the current notification before relying on a date.