Key takeaways
- The core yearly filings are AOC-4 (financial statements) within 30 days of the AGM and MGT-7/7A (annual return) within 60 days.
- The AGM must be held by 30 September for a March year-end.
- DIR-3 KYC is no longer annual: from 31 March 2026, directors file once every three financial years, by 30 June.
- Late filing attracts an additional fee of ₹100 per day per form, with no cap.
The yearly calendar (financial year ending 31 March)
| Compliance | What it is | Due |
|---|---|---|
| Board meetings | At least 4 a year, gap not more than 120 days. Small companies and OPCs: 2 a year, one in each half, at least 90 days apart. | Through the year |
| MBP-1 and DIR-8 | Directors disclose their interests and confirm they aren't disqualified | First board meeting of the year |
| DPT-3 | Return of deposits and outstanding loans/money not treated as deposits | 30 June |
| DIR-3 KYC | KYC of every director holding a DIN — now once every three financial years | 30 June (in the due year) |
| MSME-1 | Half-yearly return if payments to micro/small suppliers are outstanding beyond 45 days | 31 October and 30 April |
| Annual General Meeting | Adopt financial statements, declare dividend, appoint/re-appoint directors | By 30 September |
| AOC-4 | Filing of financial statements and board's report | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of the AGM |
For a company whose AGM is on 30 September 2026, that means AOC-4 by 30 October 2026 and MGT-7/7A by 29 November 2026. The MCA sometimes extends these dates by circular — but only plan around an extension once it's actually notified.
DIR-3 KYC: what changed in 2026
Until 2025, every director had to file DIR-3 KYC every year. From 31 March 2026, a director holding a DIN files once every third consecutive financial year, by 30 June. Directors who received their DIN in 2025-26 file their first KYC in April–June 2029. If your mobile number, email or address changes in between, update it straight away — don't wait for the three-year cycle. A missed KYC deactivates the DIN and carries a ₹5,000 fee to reactivate it.
Event-based filings people forget
- INC-20A — declaration of commencement of business, within 180 days of incorporation (for companies with share capital).
- First board meeting within 30 days of incorporation, and the first AGM within nine months of the end of the first financial year.
- DIR-12 — appointment or resignation of a director, within 30 days.
- PAS-3 — allotment of shares, within 30 days of allotment.
- MGT-14 — certain board and special resolutions, within 30 days.
- INC-22 — change in registered office address.
- CHG-1 — creation or modification of a charge when you take a secured loan, within 30 days.
What happens if you miss filings
- An additional fee of ₹100 per day for each late form, with no upper limit — a year's delay on two forms is over ₹70,000.
- Penalties on the company and on every officer in default.
- Directors of a company that hasn't filed its financial statements or annual returns for three consecutive years are disqualified for five years from all companies.
- The Registrar can strike off a company that isn't carrying on business or filing.
If filings are already behind, it's usually far cheaper to catch up promptly — and to check whether a condonation or settlement scheme is open — than to let the fees keep running.