Business
India — Business: Annual Compliance
Every Private Limited Company in India must hold an Annual General Meeting (AGM) — for FY ending 31 March 2026, by 30 September 2026 — undergo a mandatory statutory audit regardless of turnover, and file AOC-4 (financial statements) within 30 days of the AGM and MGT-7 (annual return) within 60 days of the AGM with the Registrar of Companies (ROC). Directors holding a DIN must complete DIR-3 KYC annually (by 30 September for FY 2025-26). Late filing of AOC-4/MGT-7 incurs a ₹100/day penalty with no cap, and directors of a company that fails to file returns for 3 consecutive years face a 5-year director disqualification.
VerifiedGovernment / official sourceMinistry of Corporate Affairs (ROC) / Companies Act, 2013Last reviewed: 2026-07-20
Key facts
- AGM for FY ending 31 March 2026 must be held by 30 September 2026.
- Statutory audit is mandatory for every Private Limited Company regardless of turnover or profitability.
- AOC-4 (financial statements) due within 30 days of AGM; MGT-7 (annual return) due within 60 days of AGM.
- DIR-3 KYC is required annually for anyone holding a DIN, due by 30 September for FY 2025-26.
- Late AOC-4/MGT-7 filing: ₹100/day penalty, uncapped; 3 consecutive years of non-filing triggers a 5-year director disqualification.
Steps
- Complete statutory audit — Must be finished before the AGM.
- Hold the AGM — By 30 September for a 31 March fiscal year-end.
- File AOC-4 — Within 30 days of the AGM — financial statements.
- File MGT-7 — Within 60 days of the AGM — annual return.
- Complete DIR-3 KYC — For every director holding a DIN, annually by 30 September.
Costs
- Late AOC-4/MGT-7 filing penalty: ₹100/day, no cap
Timelines
- AGM deadline (31 March fiscal year-end): By 30 September
- AOC-4 filing: Within 30 days of AGM
- MGT-7 filing: Within 60 days of AGM
Required documents
- Audited financial statements
- Annual return details
- DIN details for DIR-3 KYC
Common mistakes
- Missing the AOC-4/MGT-7 filing deadlines — the ₹100/day penalty has no cap and compounds quickly.
- Allowing 3 consecutive years of non-filing, which triggers automatic director disqualification for 5 years.