Quick highlights
AGM
First AGM within 9 months of first FY end; thereafter within 6 months of FY end and not more than 15 months between two AGMs.
AOC-4 (financials)
Within 30 days of AGM.
MGT-7 / MGT-7A (annual return)
Within 60 days of AGM; MGT-7A for small co./OPC.
ADT-1 (auditor)
Within 15 days of appointment/AGM; first auditor appointment by Board within 30 days of incorporation (else members within 90 days).
DIR-3 KYC / KYC-WEB (each DIN holder)
By 30 September every year for DINs held on 31 March.
MSME-1 (outstanding >45 days to MSMEs)
31 Oct (Apr–Sep) and 30 Apr (Oct–Mar).
DPT-3 (return of deposits/exempt loans)
By 30 June (info as on 31 March).
IEPF-2 (unclaimed/unpaid amounts)
Within 60 days after AGM (some sources still mention 90; check current year’s rule window).
CSR-2 (if Sec 135 applies)
File as notified alongside/after AOC-4; for FY 2023-24, MCA extended up to 30 June 2025; FY-wise dates can vary—verify each year.
Board meetings (Sec 173)
First BM within 30 days of incorporation; thereafter generally 4 per year with ≤120 days gap (OPC/small co.: one meeting in each half-year).
