Most first-year founders ask us this, so the TAXAJ team is answering it here for everyone.
A small private limited company has just finished its first full financial year (FY 2025-26). Which forms must be filed with the Registrar, and what are the deadlines?
The core annual filings, assuming the AGM is held by 30 September 2026:
- AOC-4 (financial statements): within 30 days of the AGM.
- MGT-7A for small companies and OPCs, or MGT-7 for others (annual return): within 60 days of the AGM.
- ADT-1 (auditor appointment): within 15 days of the AGM at which the auditor is appointed. The first auditor is appointed by the board within 30 days of incorporation.
- DPT-3 (return of deposits and outstanding loans that are not deposits): by 30 June each year.
- MSME-1: half-yearly, only if dues to MSME suppliers are outstanding beyond 45 days.
For the first financial year, the AGM can be held within nine months of the year end.
Late AOC-4 and MGT-7 filings attract an additional fee of ₹100 per day per form, with no upper cap, and the Registrar can also start penalty proceedings. If you have received such a notice, see replying to a section 454 notice. The month-by-month view is in our compliance calendar for FY 2026-27, and we handle it end to end under annual compliance.