Note · 29 August 2026 · revised 1 October 2026
A private company’s filing year: which MCA forms fall due, and when
Most private companies close their books on 31 March, and the filings with the Registrar of Companies follow in a fairly fixed order. If your AGM was held on 30 September, the two big returns are still ahead of you: the accounts by 30 October and the annual return by 29 November.
The year at a glance
The forms, in plain terms
AOC-4 carries the audited financial statements, the board’s report and the auditor’s report. Companies above the XBRL thresholds in the rules (for example, paid-up capital of ₹5 crore or more, or turnover of ₹100 crore or more) file it in XBRL format as AOC-4 XBRL. It is due within 30 days of the AGM, so an AGM on 30 September means a deadline of 30 October.
MGT-7 is the annual return: shareholders, directors, meetings held and the like. Small companies and one person companies use the shorter MGT-7A. It is due within 60 days of the AGM, which for a 30 September meeting is 29 November.
ADT-1 tells the Registrar that an auditor has been appointed. It is needed when an auditor is appointed or reappointed at the AGM, not every year for every company.
DPT-3 is filed by 30 June. It reports deposits, and also money received by the company that the law does not treat as deposits, such as loans from directors. Many private companies forget that the second part applies to them.
MSME-1 is a half-yearly return for companies that owe money to micro or small enterprises for more than 45 days. It falls due on 30 April and 31 October.
Filings that depend on what happened in the year
Some forms are not on a calendar at all. They are triggered by events: a new director or a resignation (DIR-12), a charge created on a bank loan or satisfied after repayment (CHG-1 or CHG-4), a change of registered office, or an allotment of shares. Most of these have a 30-day window from the event, so it pays to file them as they happen rather than at year-end. Director KYC has its own cycle; check the current requirement on the MCA portal.
Late filing
A late form attracts additional fees that rise with the delay, and a long default can lead to penalties on the company and its officers. MCA sometimes announces extensions or relief schemes; when it does, they appear on the MCA portal and on our Updates page.
This note is general information for companies with a 31 March year-end and does not deal with any particular company. Mukul Nimrani & Co. acts only on a written mandate, and reading this page does not start any work. If you have a question after reading the official material, you can reach us through Contact.