Due dates · MCA
MCA annual filing due dates: one checklist for the full ROC pack
End-to-end MCA annual filing map: AGM timing, AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, DIR-3 KYC, and MSME-1, with the event that starts each deadline and a single company checklist.
In this guide
MCA annual filing is a sequence, not one form. Hold the AGM within the Act's outer limit, file AOC-4 within 30 days of that meeting, and file the annual return in MGT-7 or MGT-7A within 60 days of the meeting. Layer the separate clocks for ADT-1, DPT-3, DIR-3 KYC, and MSME-1 only where each form applies. Build the calendar from the company's AGM date and financial year, then confirm live MCA form instructions and any relief circular before you file.
Why one checklist beats a pile of fixed dates
Searches for "MCA annual filing due date" often expect a single national deadline. Companies do not work that way. The annual ROC cycle is a short chain of events: close the books, hold the AGM, file financial statements, file the annual return, and clear the side forms that apply to that entity.
A useful checklist therefore starts from the company's own financial year and AGM date, then layers only the forms that actually apply. Copying another company's October calendar is how AOC-4 goes out on time while MGT-7, DPT-3, or a director's KYC quietly slips.
Start with the AGM and financial year
For a company with a 31 March year-end, the AGM is generally required within six months from the end of the financial year, subject to the Act and any approved extension of the meeting itself. The AGM is where financial statements are adopted and where many auditor decisions are formalised.
Record both dates in the file:
- Financial year beginning and end
- Actual AGM date, or the date on which it ought to have been held
- Whether any adjourned AGM adopted the statements
One Person Companies and some special structures do not mirror the ordinary AGM path for every filing. Keep the company category next to the dates before you open any form.
Core annual pack: AOC-4 and MGT-7
Two filings sit at the centre of the annual ROC pack for most companies.
| Form | What it covers | General timing |
|---|---|---|
| AOC-4 family | Financial statements and related documents under section 137 | Generally within 30 days of the AGM |
| MGT-7 or MGT-7A | Annual return under section 92 | Generally within 60 days of the AGM |
AOC-4 is the financial-statement filing. Use the correct variant (ordinary, XBRL, CFS, or NBFC path) from the current MCA instructions. OPCs generally file adopted financial statements within 180 days from year-end rather than from an AGM.
MGT-7 is the annual return for companies that must use it. MGT-7A is available only where the statutory conditions for that shorter annual return are met. Do not pick MGT-7A because it looks simpler; pick it only when the company qualifies.
Detailed AOC-4 mechanics are in the AOC-4 due date guide. The broader ROC map, including event-driven forms outside the annual pack, is in ROC filing due dates.
Related filings that sit beside the annual pack
These forms are often planned with annual compliance, but each has its own trigger. Add a row only when the company or DIN holder is in scope.
| Form | Trigger | General timing |
|---|---|---|
| ADT-1 | Auditor appointment or reappointment | Follow the appointment event and current form instructions, commonly within 15 days of the appointment |
| DPT-3 | Return of deposits or particulars of transactions not considered deposits, where applicable | Annual filing tied to the financial year; commonly by 30 June under the deposits rules |
| DIR-3 KYC-Web | DIN holder KYC under Rule 12A | Routine cycle under the current three-year rule by 30 June of the applicable year; updates within 30 days of relevant changes |
| MSME-1 | Specified outstanding dues to micro or small suppliers, where the reporting condition is met | Half-yearly for eligible companies |
DIR-3 KYC is a person-level filing. Put every director's DIN on the checklist, including people who resigned during the year but still hold a DIN. See the DIR-3 KYC last date guide for the current cycle and deactivation risk.
End-to-end MCA annual filing checklist
- Confirm company category: private, public, small company, OPC, or other special class.
- Lock the financial year dates and prepare signed financial statements.
- Complete board approvals and hold the AGM within the Act's outer limit.
- File AOC-4 (correct variant) within 30 days of the AGM, or follow the OPC path where that applies.
- File MGT-7 or MGT-7A within 60 days of the AGM, after confirming which annual-return form is allowed.
- File ADT-1 from the auditor appointment or reappointment event.
- Check DPT-3 applicability and file on the deposits-rule calendar if required.
- Check every DIN holder's KYC status and complete DIR-3 KYC-Web where due or where details changed.
- Test MSME-1 eligibility from supplier dues and file on the half-yearly cycle if required.
- Save challans, acknowledgements, and filed PDFs in one annual compliance folder.
How MCA extensions and fee relaxations work
MCA may extend a filing window or relax additional fees through a general circular. The circular will name forms, periods, and conditions. It does not rewrite the Companies Act permanently, and it does not always cover every form in your pack.
Before you move a due date in the firm calendar:
- Find the circular or notification on the official MCA site
- Match the form number and the financial year or period named
- Check whether the relief is an extension, a fee waiver, or both
- Record the circular number next to the company's filing plan
Common mistakes in the annual filing cycle
- Building the whole year from fixed calendar months instead of the AGM date
- Filing AOC-4 on time and forgetting the longer MGT-7 or MGT-7A window
- Using MGT-7A for a company that does not meet the statutory conditions
- Ignoring DPT-3 or MSME-1 because they are not labelled "annual return"
- Checking company forms while a director's DIN is already deactivated for KYC default
- Relying on a prior-year fee-waiver circular after the relief period ended
Where Complied AI fits
The annual pack is stable in structure, but form versions, XBRL paths, KYC rules, and fee-relief circulars arrive as MCA releases. Use MCA updates on Complied AIto open the official item behind a change, then drop it onto this checklist against the company's AGM date and form list. For instrument-level reading habits, see MCA circulars and MCA notifications.
Practical checks
Common questions
What are the main MCA annual filing due dates?
For most companies, AOC-4 is due within 30 days of the AGM and MGT-7 or MGT-7A within 60 days of the AGM. Other forms such as ADT-1, DPT-3, DIR-3 KYC, and MSME-1 follow their own triggers and apply only where the company or DIN holder meets the conditions.
Is there one MCA annual filing due date for every company?
No. The core annual pack runs from each company's AGM date. Two private companies with different AGM dates will have different AOC-4 and annual-return deadlines for the same financial year.
In what order should annual ROC forms be filed?
Finish the AGM and adoption of financial statements first. File AOC-4 next on the 30-day clock. File the annual return on the 60-day clock. Handle ADT-1 from the auditor appointment event, and keep DPT-3, DIR-3 KYC, and MSME-1 on their own calendars where they apply.
Do small companies and OPCs use the same checklist?
The skeleton is similar, but form choice and timing can differ. OPCs follow a different financial-statement filing path under section 137, and MGT-7A is available only where statutory conditions are met. Confirm company category before copying another entity's calendar.
Verification path
Official sources used
Keep reading
Related guides
- Due dates · MCAAOC-4 due date and filing checklist for ROC financial statementsAOC-4 is generally due within 30 days of the AGM under section 137. See form variants, OPC timing, attachments, late-fee risk, and a practical filing checklist before you submit to the ROC.
- Due dates · MCADIR-3 KYC last date and director compliance under MCA rulesWho must file DIR-3 KYC, how the current three-year and event-based rules work, what happens if a DIN is deactivated, and how to verify the live Rule 12A position on the MCA site.
- Due dates · MCAROC filing due dates: an annual calendar for companiesA practical map of common ROC filings, including AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, and MSME-1, with the event that starts each deadline.