Every private limited company has annual filings with the Registrar of Companies on the MCA portal, even if it had no business during the year. Delays attract additional fees per day, which add up quickly.
The annual cycle runs from the financial year end on 31 March, through the audit and board approval of accounts, to the AGM and the filings that follow it.
Key points
- Hold the AGM by 30 September
- AOC-4 (financial statements) within 30 days of the AGM
- MGT-7 / MGT-7A (annual return) within 60 days of the AGM
- ADT-1 for auditor appointment within 15 days of the AGM
- DIR-3 KYC for every director by 30 September
- DPT-3 by 30 June and MSME-1 half-yearly, where applicable
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts