AOC-4 & MGT-7 Due Dates FY 2025-26: AGM, Penalties & CCFS-2026
AGM by 30 September 2026, AOC-4 within 30 days and MGT-7 within 60 days of the AGM. Late filing costs Rs. 100 per day per form with no cap.
ROC Annual Compliance (Startup Upper)
Complete ROC annual compliance for startups and small companies at just ₹57,591. Includes AOC-4, MGT-7, DIR-3 KYC, board meetings, and audit report filing.
DPT-3 (Return of Deposits)
File DPT-3 return of deposits at just ₹3,750. Mandatory annual filing by companies accepting deposits or having outstanding deposits or money received from dire
Director KYC (DIR-3 KYC)
Complete Director KYC through DIR-3 KYC at just ₹4,013. Mandatory annual KYC filing for all company directors with DIN. Avoid DIN deactivation with timely filin
The FY 2025-26 filing timeline
- 31 March 2026: financial year end
- 30 June 2026: DPT-3 due ; DIR-3 KYC in triennial cycle (see separate guide)
- 30 September 2026: AGM must be held (within 6 months of FY end)
- 15 October 2026: ADT-1 auditor appointment within 15 days of AGM
- 30 October 2026: AOC-4 (30 days after AGM)
- 29 November 2026: MGT-7 / MGT-7A (60 days after AGM)
- 27 September 2026: OPC AOC-4 (180 days from FY end)
Who files what
- AOC-4: balance sheet + P&L + director's report + auditor's report, in XBRL for listed and larger companies
- MGT-7: annual return with shareholding and director details; MGT-7A for OPCs and small companies with geo-tagged office photo attachment
- ADT-1: auditor appointment/reappointment within 15 days of AGM
- Form 11 (LLP annual return): within 60 days of FY end - see the LLP guide
Fallout of missing the dates
Late fee accrues daily with no cap. Non-filing for three consecutive financial years invokes Section 164(2) - every director is disqualified for 5 years from all companies and the DIN turns 'Disqualified'. The MCA V3 portal also blocks filing a newer year until older years are cleared.
Impact on companies
A clean AGM + AOC-4 + MGT-7 record is what lenders, investors and the registrar see. Delays also block merger, strike-off and director-change filings. The earlier you hold the AGM (e.g., mid-September), the more buffer you build for AOC-4/MGT-7.
What you should do
- Fix the AGM date now - aim for early September
- Finalise accounts by August so the audit completes before the AGM
- Verify all directors' DSC validity and DIR-3 KYC status before filing
- If a backlog exists, clear years in chronological order, oldest first
- Plan AOC-4 and MGT-7 submissions within 2 weeks of the AGM
Need help filing this? Our advisors handle it end-to-end
ROC Annual Compliance (Startup Upper)
Complete ROC annual compliance for startups and small companies at just ₹57,591. Includes AOC-4, MGT-7, DIR-3 KYC, board meetings, and audit report filing.
DPT-3 (Return of Deposits)
File DPT-3 return of deposits at just ₹3,750. Mandatory annual filing by companies accepting deposits or having outstanding deposits or money received from dire
Director KYC (DIR-3 KYC)
Complete Director KYC through DIR-3 KYC at just ₹4,013. Mandatory annual KYC filing for all company directors with DIN. Avoid DIN deactivation with timely filin