The Companies Act compliance calendar: AGM, AOC-4, MGT-7

Most of a private limited company’s recurring compliance hangs off two anchors: the financial year end (31 March for the large majority) and the date of the Annual General Meeting. Getting the sequence right matters because several filings have due dates expressed as “within N days of the AGM”.

Meetings

• Board meetings. Minimum four in a calendar year, with a gap of not more than 120 days between two consecutive meetings (relaxations apply to certain small / one-person companies).
• AGM. To be held within six months of the financial year end, and within 15 months of the previous AGM; the first AGM within nine months of the first financial year end.

Annual ROC filings

• AOC-4 — financial statements, within 30 days of the AGM.
• MGT-7 / MGT-7A — annual return, within 60 days of the AGM.
• DIR-3 KYC — for every person holding a DIN, annually.
• DPT-3 — return of deposits / particulars of transactions not treated as deposits, annually.
• MSME-1 — half-yearly return of outstanding dues to micro and small enterprises, where applicable.

Event-based filings sit on top

Changes in directors (DIR-12), allotment of shares (PAS-3), creation or satisfaction of charges (CHG-1 / CHG-4), alteration of the MOA / AOA and shifting of the registered office each have their own trigger dates independent of the annual cycle.

How FinRace AI helps

The company-secretary workspace builds a dated compliance calendar from the company’s financial year end and AGM date, and helps track the annual and event-based filing list. It does not file forms with the MCA, run the incorporation process, or allot DINs.