ROC Annual Compliance Calendar

For a private limited company with March year-end, the AGM must be held within 6 months from the close of the financial year — i.e., by 30 September 2026 (s.96(1), Companies Act 2013). For the first financial year, the AGM can be held within 9 months from the close of that year.

AOC-4 (filing of financial statements) must be filed within 30 days of the AGM (s.137(1)). MGT-7 (annual return) must be filed within 60 days of the AGM (s.92(4)). For small companies and OPCs the Central Government may prescribe an abridged annual return (second proviso to s.92(1)); the form is MGT-7A (rule 11(1), Companies (Management and Administration) Rules 2014). If no AGM is held, the 60 days run from the date it should have been held, with a statement of the reasons (s.92(4)).

MGT-7A is the simplified annual return form for small companies and OPCs (rule 11(1), Companies (Management and Administration) Rules 2014). A small company is a private company with paid-up capital not over ₹10 crore and turnover not over ₹100 crore (s.2(85) read with rule 2(1)(t), Companies (Specification of definition details) Rules 2014, as substituted by G.S.R. 880(E), 1 Dec 2025); a holding or subsidiary company, a section 8 company, or a company governed by a special Act is never a small company (proviso to s.2(85)). The Act lets the Central Government prescribe an abridged annual return for them (second proviso to s.92(1)). MGT-7 applies to all other companies.