September 30 Annual General Meeting (AGM) Deadline: Essential ROC Filing Timelines for Companies

Published Date: 24 September 2026

Last Updated Date: 28 September 2026

Reviewed by: Akash P R, Business Consultant & Corporate Governance Lead, D BIZ CONSULTANCY PVT. LTD.

News Summary & Quick Answer

Under Section 96(1) of the Companies Act, 2013, every company (other than a One Person Company) must hold its Annual General Meeting (AGM) within six months from the date of closing of the financial year. For businesses following the standard financial year ending 31 March 2026, the statutory cutoff to convene the AGM is 30 September 2026. Company managements must realize that the AGM date dictates all subsequent Registrar of Companies (ROC) filing deadlines.

Key Update at a Glance

September marks the pinnacle of corporate governance for thousands of corporate entities across Kerala and India. Holding the AGM is a mandatory legal assembly where shareholders formally adopt:

1. The Audited Financial Statements (Balance Sheet, Profit & Loss Account, Cash Flow Statement, and Notes).
2. The Directors' Report under Section 134.
3. The Auditor's Report under Section 143.
4. Resolutions regarding dividend declarations, director reappointments, and auditor remuneration.

The statutory timeline under the Companies Act, 2013 remains strict:

• The gap between two AGMs cannot exceed 15 months.
• The AGM must be convened within 6 months of financial year closing.
• Unless an explicit extension is granted by the Registrar of Companies (ROC) under Section 96 upon prior application in Form GNL-1, holding an AGM after 30 September violates the Act.

For companies holding their AGM on 30 September 2026, statutory ROC filing timelines follow a strict cascade:

1. Form AOC-4 / AOC-4 XBRL (Financial Statements): Due within 30 days of AGM $ ightarrow$ 30 October 2026.
2. Form MGT-7 / MGT-7A (Annual Return): Due within 60 days of AGM $ ightarrow$ 29 November 2026.
3. Form ADT-1 (Auditor Appointment): Required where a statutory auditor's 5-year tenure expires or a new auditor is appointed at the AGM, due within 15 days of the AGM.

• Private Limited Companies across Technopark, Kochi Infopark, and commercial hubs.
• Public Limited Companies (unlisted and listed).
• Producer Companies and Nidhi Companies.
• *Exception:* One Person Companies (OPCs) are exempt from holding an AGM under Section 96(1), though they must still file AOC-4 within 180 days of FY closure (27 September).

Applies to the closing of the financial year ended 31 March 2026.

The Most Common Mistake: "Preparing Only the Forms"

Many corporate founders make the costly mistake of treating annual compliance as a mere clerical task of filling out web forms on the MCA V3 portal.

Annual compliance must begin with thorough reconciliation, not form filling.

Before filing AOC-4 and MGT-7, verify:

• That the figures in the MCA form agree letter-for-letter with the audited balance sheet.
• That director shareholdings match official Form DIR-2 and MGT-1 statutory registers.
• That loans from directors conform with the Companies (Acceptance of Deposits) Rules, 2014.
• That related-party transactions under Section 188 are disclosed with board resolution dates.
• That MSME vendor liabilities are classified correctly.

Case Scenario:

*Ananthapuri SoftTech Pvt. Ltd.*, operating in Technopark Phase 3, Trivandrum, finalizes their statutory audit on 22 September.

Instead of postponing the AGM, the board gives formal notice and conducts the AGM on 28 September 2026. The shareholders adopt the audited accounts and approve the director's report.

By having D BIZ CONSULTANCY handle their company secretarial compliance, their Form AOC-4 is uploaded on 15 October, and Form MGT-7A is filed on 30 October—avoiding the heavy ₹100 per day additional fee that triggers immediately upon crossing statutory deadlines.

1. Compounding Additional Fees: Failure to file Form AOC-4 and MGT-7 on time incurs an automatic statutory late fee of ₹100 per day per form, with no upper ceiling. For a company late by 6 months, fees easily exceed ₹36,000.
2. Adjudication Penalties on Directors: Section 454 adjudication penalties can be levied personally on directors for failure to convene the AGM.
3. Director Disqualification: Continuous non-filing of financial statements for three consecutive years results in director disqualification for 5 years under Section 164(2).
4. Company Inactive Status: The ROC Ernakulam may mark the company as "Active Non-Compliant" or initiate strike-off proceedings under Section 248.

• Virtual/VC meetings: Companies can conduct AGMs through Video Conferencing (VC) or Other Audio Visual Means (OAVM) in accordance with MCA circular guidelines.
• Small Company Benefits: Qualifying small companies (paid-up capital up to ₹4 Cr and turnover up to ₹40 Cr) file the simplified Form MGT-7A instead of the full MGT-7.

D BIZ CONSULTANCY PVT. LTD. provides dedicated Company Secretarial (CS), corporate audit, and MCA annual filing services across Kerala and pan-India.

Our Office Locations:

• Thiruvananthapuram Head Office:

TC No 44/913(2), Second Floor, Springs Tower, Edappazhanji / Paruthippara, Thiruvananthapuram, Kerala - 695010

*(Google Verified Location: Plus Code: GX39+M6 Thiruvananthapuram )*

• Ernakulam / Kochi Corporate Hub:

4th Floor, Koprambil Heights, B3, Seaport - Airport Rd, near Chaithram Clothing, Irumpanam, Thrippunithura, Kochi, Ernakulam, Kerala - 682309

Core Compliance Services:

• Complete Annual ROC Compliance Packages (AOC-4 & MGT-7)
• Statutory MCA Filings & Secretarial Audit Support
• Private Limited Company Compliance in Kerala
• Company Registration in Trivandrum

Ensure Timely Annual Filings:

Call our corporate advisory desk at **+91 8075273408 or consult via WhatsApp **.

1. What is the last date to hold the AGM for companies in 2026?

For companies following the standard financial year ending 31 March 2026, the statutory last date to hold the Annual General Meeting is 30 September 2026.

2. When is Form AOC-4 due after holding the AGM?

Form AOC-4 (for filing financial statements with the ROC) must be filed within 30 days of the date of the AGM. For an AGM held on 30 September 2026, the due date is 30 October 2026.

3. What is the late fee for filing AOC-4 and MGT-7 after the due date?

Under the Companies Act, the late filing fee is ₹100 per day for each form until the filing is completed, with no statutory cap.

4. Are One Person Companies (OPCs) required to hold an AGM?

No. Under Section 96(1) of the Companies Act, 2013, One Person Companies are explicitly exempted from holding an Annual General Meeting.