Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
AGM by 30 September
The audit must be complete before the AGM, where the accounts are adopted. First-year AGM timelines differ — confirm.
AOC-4 within 30 days
File the audited financials in AOC-4 within 30 days of the AGM, and MGT-7 within 60 days.
First-year and AGM timing
A company’s first AGM can be held within nine months of the end of its first financial year, giving new companies a little more room; every later AGM must be within six months of year-end and no more than fifteen months after the previous one. Plan the audit to finish before the AGM, because the accounts are adopted there. After adoption, file AOC-4 within 30 days and MGT-7 within 60 days of the AGM. Missing these triggers ₹100-per-day late fees per form. Booking the auditor early and closing the books soon after year-end is what keeps the whole September-to-November sequence on track. Where a company also crosses the tax-audit limit, the same financials feed the September tax audit and October return, so a single delay at the books-closing stage cascades across every deadline.