A private limited company in India has a fixed yearly rhythm of MCA filings: hold the AGM, file the financial statements (AOC-4), file the annual return (MGT-7 or MGT-7A), and keep a handful of smaller forms on time. Most of the dates hang off one event, the date of your AGM, so once you know that date you can work out almost everything else. This guide lists the MCA annual filing due dates for private companies, form by form, with a worked example.
Start with the financial year and the AGM
For most companies the financial year runs from 1 April to 31 March. Under Section 96 of the Companies Act, 2013, a company must hold its annual general meeting (AGM) within six months of the end of the financial year, which is 30 September for a March year-end. The gap between two AGMs should not exceed 15 months. A company's first AGM can be held within nine months of the close of its first financial year.
Before the AGM, the board approves the financial statements, the auditor signs the audit report, and the notice goes out to members. Private companies can hold the AGM at shorter notice if members agree as the law allows. If you miss the six-month window you can apply to the Registrar for an extension under the Act, but that is the exception, not a plan.
The main annual MCA filings
These are the forms most private companies file every year. The "due date" column is the statutory default; always check the MCA portal for any extension notification before you rely on it.
FormWhat it isStatutory due date ADT-1Intimation of the auditor's appointmentWithin 15 days of the meeting at which the auditor is appointed AOC-4Financial statements with the Registrar (Section 137)Within 30 days of the AGM MGT-7 / MGT-7AAnnual return (Section 92); MGT-7A is for One Person Companies and small companiesWithin 60 days of the AGM DPT-3Return of deposits and of outstanding receipts not treated as depositsBy 30 June each year MSME-1Half-yearly return of dues to micro and small suppliers outstanding over 45 days31 October (April–September) and 30 April (October–March)AOC-4: financial statements
AOC-4 carries the balance sheet, the statement of profit and loss, the auditor's report and the board's report. It is due within 30 days of the AGM. If the AGM is held on 30 September, that works out to 30 October. For a detailed checklist, see our guide on AOC-4 filing for an AGM held on 30 September 2026.
MGT-7 or MGT-7A: annual return
The annual return records the company's shareholders, directors, key managerial personnel, share capital and meetings held in the year. It is due within 60 days of the AGM. One Person Companies and small companies file the shorter MGT-7A. The return is certified or signed as the rules require for your company, so allow time for the signatory to review it.
ADT-1: auditor appointment
When the members appoint or reappoint the auditor at the AGM, the company informs the Registrar in Form ADT-1 within 15 days of that meeting. Keep the auditor's consent and eligibility certificate on file.
DPT-3: deposits and outstanding loans
Every company, including one that has accepted no deposits, files DPT-3 by 30 June for the previous financial year to report money received that is not treated as a deposit, such as certain loans from directors. Many first-time company owners miss this one because it does not depend on the AGM.
MSME-1: dues to small suppliers
A company that owes money to micro or small enterprises for more than 45 days reports it in MSME-1 twice a year. Read our note on who must file MSME-1 by 31 October to see whether it applies to you.
Other recurring obligations to track
- Board meetings: Section 173 requires at least four board meetings a year, with no more than 120 days between two meetings. Small companies and One Person Companies have relaxations; check the Act for your category.
- Director KYC: directors holding a DIN have to complete the DIN KYC (Form DIR-3 KYC) as the rules require. Check the MCA portal for the current frequency and due date, because it has been revised in the past.
- Event-based forms: a change of director is reported in DIR-12, generally within 30 days. Changes to the registered office, authorised capital or articles have their own forms and timelines.
- Statutory registers and minutes: keep the registers of members, directors and charges, and the minutes of board and general meetings, up to date. These are not filed every year but they are checked in any inspection or audit.
A worked example with an AGM on 30 September 2026
Suppose your company's financial year ended on 31 March 2026 and the members approved the accounts at an AGM on 30 September 2026. The statutory defaults would work out as follows:
- ADT-1 for any auditor appointment at the AGM: by 15 October 2026.
- AOC-4: by 30 October 2026.
- MGT-7 or MGT-7A: by 29 November 2026 (60 days after the AGM).
- MSME-1 for April–September 2026, if you have qualifying dues: by 31 October 2026.
- DPT-3 for FY 2025-26 was due by 30 June 2026.
If your AGM was on a different date, count 30 days and 60 days forward from that date. Because the clock starts at the AGM, holding it earlier gives you more breathing room for the filings.
What happens if you file late
Late filing on the MCA portal attracts additional fees on top of the normal filing fee, and the additional fee grows the longer the delay. The Act also provides for penalties on the company and on its officers in default for not filing the financial statements or the annual return on time (see Sections 137 and 92). Persistent default can also affect directors, including disqualification risk under Section 164 for continued non-filing of financial statements. Because the amounts and conditions are revised from time to time, confirm the current position on the MCA portal or with your company secretary or CA.
A simple yearly routine
- At the start of the year, note the AGM date you are aiming for, well before 30 September.
- Close the books and give your auditor complete working papers early. Our bookkeeping checklist for Indian SMEs covers the monthly and year-end tasks that make this easier.
- Hold the board meeting that approves the accounts, send the AGM notice, and hold the AGM.
- Within a week of the AGM, prepare ADT-1, AOC-4 and MGT-7 or MGT-7A so a review is possible before the deadline.
- Calendar the recurring dates: 30 June (DPT-3), 31 October and 30 April (MSME-1).
- Check the MCA portal for circulars that extend or change a date before you plan around it.
For the tax side of the same year, our income tax compliance checklist for Indian businesses is a useful companion.
Key takeaways
- The AGM date drives most MCA deadlines: AOC-4 within 30 days, MGT-7 or MGT-7A within 60 days, ADT-1 within 15 days of the appointment.
- DPT-3 (30 June) and MSME-1 (31 October and 30 April) run on fixed dates, independent of the AGM.
- MCA sometimes extends dates by circular, so confirm on the official portal before relying on a default.
- Late filing means additional fees and possible penalties for the company and its officers.
- This is general guidance; confirm specifics for your company with a company secretary or CA.
Clean, up-to-date books make every one of these filings faster. If you are looking for accounting software to keep your ledgers ready for the audit, you can explore Smart Books from Aicountly.
