File the year
What is the order, once the books are closed?
The short answer
Board, then AGM, then AOC-4 within 30 days and the annual return within 60 days. The calendar counts those days from the AGM on the company profile.
A company with a 31 March year. An LLP is the other tab.
VerifiedAct-sourced — Sections 92, 96, 134, 137 and 139.
Step by step
1
Board
The board approves the financial statements and the board’s report. Section 134.
2
AGM
First AGM within nine months of the first year-end. Later, within six months of the year-end, and not more than fifteen months after the previous AGM.
3
ADT-1, only if this meeting appointed
Within 15 days. Skip it if the five-year term is still running.
4
AOC-4
Within 30 days of the AGM. Its own SRN. Use the XBRL or consolidated variant only if the company is in that class.
5
Annual return
MGT-7 within 60 days of the AGM. A separate SRN. An OPC or a small company uses MGT-7A. A public company never does.
6
The fixed dates
DPT-3 by 30 June. Each director’s KYC by 30 September, on that person’s login. MSME-1 only if a micro or small supplier was unpaid past 45 days.
7
Sign, upload, pay
A director, once for each form submits the web form at mca.gov.in as a business user. The SRN appears in My Application. Download the PDF, sign it with the DSC already associated to the DIN, DPIN, PAN or membership number on the form, upload that PDF against the same SRN, and pay.
Forms
Papers
- Signed financial statements
- Auditor’s report
- Board’s report
- Register of members at the year-end
Where this filing fails
- AOC-4 before the AGM adopts the statements is the wrong order, unless section 137’s unadopted path actually applies.