One calendar for AGM, AOC-4, MGT-7/MGT-7A, ADT-1, DIR-3 KYC (triennial from 31 Mar 2026), DPT-3, MSME-1, income-tax and GST — with due-date maths from the AGM date.
By Kanoons Editorial Team · 15 min read · Last verified 2026-10-06
SummaryShow summaryHide summary
Summary
A private limited company’s year is not one ROC deadline — it is a stack: Companies Act AGM and forms, Income-tax return / tax audit, GST returns if registered, and a handful of event-based MCA filings that ignore the annual calendar entirely. This guide puts the recurring pieces on one page for a standard 31 March year-end company. Verified against the Companies Act, 2013, MCA form pages and the Rule 12A DIR-3 KYC amendment (G.S.R. 943(E), effective 31 March 2026) on 6 October 2026.
- AGM outer date (non-OPC): 30 September after a March year-end (section 96).
- AOC-4: within 30 days of the AGM (section 137) · MGT-7/7A: within 60 days (section 92).
- ADT-1: auditor appointment intimation — typically within 15 days of the AGM appointment/reappointment.
- DIR-3 KYC: from 31 Mar 2026, generally once every three FYs by 30 June of the following third year (amended Rule 12A) — not the old every-September rhythm.
- Service path: ROC Annual Compliance.
Master calendar (March year-end private limited)
| When | What | Anchor |
|---|---|---|
| Ongoing / monthly | GST GSTR-1 / GSTR-3B (or QRMP profile); TDS deposits if deducting | GST / Income-tax Act |
| 30 April / 31 October | MSME-1 (half-yearly outstanding dues to micro/small enterprises) where applicable | MCA / MSME rules |
| 30 June | DPT-3 (return of deposits) where applicable | Rule 16, Acceptance of Deposits Rules |
| 30 June (triennial cycle) | DIR-3 KYC Web for DIN holders whose three-year window closes | Rule 12A (w.e.f. 31 Mar 2026) |
| By 31 July (non-audit) / tax-audit dates | Company ITR (typically ITR-6) | Income-tax Act |
| By 30 September | Hold AGM; adopt accounts | Section 96 |
| AGM + 15 days | ADT-1 (auditor appointment intimation) | Section 139 practice / form instructions |
| AGM + 30 days | AOC-4 (financial statements) | Section 137 |
| AGM + 60 days | MGT-7 or MGT-7A (annual return) | Section 92 |
| Within 30 days of change | DIR-12, INC-22, CHG-1/4, SH-7, PAS-3, etc. | Event-based chapters |
If the AGM is held on 30 September 2026, the common outer filing dates are roughly AOC-4 → 30 October 2026 and MGT-7 → 29 November 2026. Hold the AGM in August and both ROC filings move earlier — do not treat 30 October / 29 November as fixed calendar dates independent of the AGM.
ROC block — how the dates actually compute
AGM (section 96)
Every company other than an OPC must hold an AGM each year within six months of FY close (subject to the Act’s spacing rules from the previous AGM). The AGM is where members adopt the financial statements that AOC-4 will carry.
AOC-4 (section 137)
File the adopted financial statements and attachments within thirty days of the AGM. Variants include AOC-4, AOC-4 CFS, AOC-4 XBRL (triggered by paid-up capital / turnover / listed status — do not assume private limited = never XBRL). Primary MCA page: Form AOC-4.
MGT-7 / MGT-7A (section 92)
File the annual return within sixty days of the AGM. OPCs and small companies use abridged MGT-7A; others use MGT-7. Certification by a practising company secretary applies above the paid-up capital / turnover thresholds in the Rules — check the live form before assuming a director-only sign-off.
ADT-1
Auditor appointment or reappointment at the AGM is intimated in ADT-1, commonly within 15 days of the appointment. Missing ADT-1 while “remembering” AOC-4 is a frequent incomplete-season pattern.
Late AOC-4 / MGT-7 attract ₹100 per day additional fee with no upper cap under the Fees Rules practice most companies meet at checkout — see also AOC-4 and MGT-7 guide and Understanding ROC compliance.
Mid-article CTA: Outsource the ROC annual season → Cross-sell: Bookkeeping, ITR Filing, GST Return Filing.
DIR-3 KYC — the 2026 reset
Until the amendment, every DIN holder filed KYC annually (classically by 30 September). Vide G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026, Rule 12A is substituted:
- File DIR-3 KYC Web on or before 30 June of the financial year immediately following every third consecutive financial year in which the individual held a DIN as on 31 March.
- PIB summary (MCA): annual KYC replaced with a simpler intimation once in three years; DSC / professional certification is required mainly when updating mobile, email or residential address.
- Any change to mobile, email or residential address still needs DIR-3 KYC Web within 30 days, outside the triennial clock.
Directors who were already KYC-compliant under the old annual regime should read their next due date on MCA (practitioner notes commonly point compliant FY 2024-25 filers toward 30 June 2028 — confirm on the portal, do not rely on a blog spreadsheet alone). Older site articles that still say “every September” describe the pre-amendment rule.
Tax and GST sit beside ROC — they do not replace it
| Regime | What a typical Pvt Ltd still owes |
|---|---|
| Income-tax | ITR-6 (company); tax audit if section 44AB triggers; advance tax instalments |
| GST | Registration if liable; GSTR-1 / GSTR-3B (or QRMP); e-invoicing if AATO crossed ₹5 crore |
| TDS | Monthly deposits + quarterly 26Q/24Q if the company deducts |
A clean AOC-4 does not file your GSTR-3B. A filed ITR does not satisfy MGT-7. Build one shared calendar with three owners (ROC, tax, GST) or one outsourced desk.
First-year extras new companies forget
- INC-20A within 180 days of incorporation (share-capital companies) — INC-20A guide
- First auditor appointment within 30 days of incorporation (Board) then ADT-1
- First Board meeting within 30 days
- Statutory registers under sections 85 / 88 / 189
Checklist before the September rush
- Books closed and audit scheduled early enough for an August/early-September AGM
- Small-company / XBRL / MGT-7A eligibility re-tested for *this* FY
- Every director’s DIN status and next KYC due date checked on MCA
- GST periods locked; no open GSTR-1 drafts for closed months
- Advance-tax and TDS ledgers reconciled to Form 26AS / AIS
- Board and AGM notices / minutes drafted so AOC-4 attachments exist
Related reading on this site
- AOC-4 and MGT-7
- DIR-3 KYC (legacy annual explainer — check Rule 12A update)
- INC-20A commencement of business
- Private Limited vs LLP
- LLP Form 11 / Form 8
Primary sources
- Companies Act, 2013 — sections 92, 96, 137, 139
- MCA — Form AOC-4
- Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 — G.S.R. 943(E) (31 Dec 2025; w.e.f. 31 Mar 2026) substituting Rule 12A
- PIB — MCA on simplified director KYC
- Companies (Registration Offices and Fees) Rules, 2014 — additional fees for delay
- mca.gov.in
Disclaimer
General information only — not legal, company-secretarial or tax advice. Kanoons is not a law firm or accounting firm. AGM extensions, small-company tests, XBRL triggers and DIR-3 KYC due dates are fact-specific; confirm against the live Act, Rules and MCA portal before acting. See our Disclaimer.
Frequently asked questions
When must a private limited company hold its AGM?
Under section 96 of the Companies Act, 2013, a company other than an OPC must hold an AGM within six months of the close of the financial year (and not more than fifteen months from the previous AGM, subject to the Act’s exceptions). For a 31 March year-end, the ordinary outer date is 30 September.
When are AOC-4 and MGT-7 due?
AOC-4 (financial statements) is generally due within 30 days of the AGM under section 137. MGT-7 / MGT-7A (annual return) is generally due within 60 days of the AGM under section 92. If the AGM is on 30 September, those outer dates fall around 30 October and 29 November respectively — earlier AGMs pull both deadlines forward.
Is DIR-3 KYC still annual every September?
Not after the Rule 12A substitution notified vide G.S.R. 943(E) (31 December 2025), effective 31 March 2026. KYC intimation in Form DIR-3 KYC Web is generally once every three consecutive financial years, due by 30 June of the following third year. Changes to mobile, email or residential address still need a DIR-3 KYC Web filing within 30 days. Confirm your DIN’s next due date on the MCA portal.
Who can use MGT-7A instead of MGT-7?
One Person Companies and small companies (as defined under the Companies Act) file the abridged annual return in MGT-7A. Other private limited companies file MGT-7. Recheck “small company” thresholds before assuming MGT-7A applies.
Does a dormant or nil-turnover private limited still need these filings?
Yes for the core ROC annual set (AGM / AOC-4 / MGT-7 family) unless the company has a live dormant-company or strike-off status that changes the obligation. Nil activity is not a waiver. Income-tax and GST calendars still apply where the company remains registered for those laws.