Company Annual Compliance Checklist — AOC-4, MGT-7A, ADT-1 & DIR-3 KYC Due Dates
Annual compliance for a Private Limited Company or OPC isn't one filing — it's a small sequence of forms, each with its own deadline, most of them triggered by your Annual General Meeting. Here's the full checklist.
The annual compliance cycle
| Form | Purpose | Due date | Additional fee for late filing |
|---|---|---|---|
| AGM | Annual General Meeting — financial statements adopted | Within 6 months of financial year-end (9 months for the first AGM) | No MCA fee for the meeting itself; a late AGM is a default under section 96 and delays AOC-4 and MGT-7A |
| ADT-1 | Notice of the auditor's appointment or reappointment | Within 15 days of the AGM or the Board meeting | 1 to 12 times the normal fee, by how late |
| AOC-4 | Audited financial statements filed with the ROC | Within 30 days of the AGM | Rs 100 per day, no upper limit |
| MGT-7A / MGT-7 | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of the AGM | Rs 100 per day, no upper limit |
| DIR-3 KYC | KYC for every individual holding a DIN | Once every three financial years, by 30 June (rule changed on 31 March 2026) | Rs 5,000 and DIN deactivation until filed |
The Rs 100 a day is the MCA’s additional fee for filing late. It is separate from the penalties the Registrar can impose on the company and its officers for the default itself, under section 137 (financial statements) and section 92 (annual return).
FY 2025-26 relaxation: MCA General Circular 05/2026 dated 24 October 2026 allows AOC-4 (including AOC-4 CFS and XBRL) for FY 2025-26 to be filed up to 31 December 2026, and MGT-7 or MGT-7A up to 31 January 2027, without additional fees. It does not extend the time for holding the AGM, and a filing after those dates pays the additional fee counted from the original due date. Read the FY 2025-26 extension details.
Each form has its own step-by-step guide: AOC-4, MGT-7A, ADT-1 and DIR-3 KYC.
What each filing actually covers
AOC-4 carries your audited balance sheet, profit and loss statement and the Board's Report — essentially your company's full financial picture for the year, filed with the Registrar.
MGT-7A (or the full MGT-7 for larger companies) is your annual return — a snapshot of your shareholding pattern, directors and registered office as of year-end.
ADT-1 is a short administrative filing confirming who your statutory auditor is and the term for which they are appointed.
DIR-3 KYC is unrelated to the company's own filings — it is a personal KYC requirement for every individual holding a Director Identification Number, regardless of how many companies they are a director in. From 31 March 2026 it is filed once every three financial years, by 30 June, on a single Form DIR-3 KYC Web.
Why this matters more than it looks
The Rs 100-per-day additional fee with no upper cap is what makes late annual filings expensive in a way that catches people off guard — a filing that is a year overdue can rack up over Rs 36,000 in late fees on its own, on top of the original filing fee. Beyond the money, continued default over multiple consecutive years puts directors at risk of disqualification from holding directorships in any company, not just the one that defaulted.
The practical takeaway
Because most deadlines in this cycle are calculated from your AGM date, the single highest-leverage thing you can do is hold your AGM on time — everything else follows a predictable clock from there. DIR-3 KYC is the exception: it runs on its own three-year clock, due 30 June.
For hands-on help with any of these filings, see our company annual compliance service.