The Corporate Filing Blueprint
The Ministry of Corporate Affairs (MCA) maintains strict timelines for the filing of annual returns and financial statements. Delayed filings not only attract significant additional fees (calculated per day) but can also lead to the striking off of the company and disqualification of its directors.
The Big Three Forms
- Form AOC-4: Filing of financial statements. Must be submitted within 30 days of the Annual General Meeting (AGM).
- Form MGT-7 / MGT-7A: Annual Return containing director and shareholder details. Due within 60 days of the AGM.
- Form ADT-1: Intimation of auditor appointment. Crucial for newly incorporated companies.
AGM Deadlines
The AGM must be held within 6 months from the end of the financial year (i.e., by September 30th). For the first AGM of a newly incorporated company, the deadline is extended to 9 months.