Now that the 30 September annual-general-meeting deadline has arrived, the next date on the corporate compliance calendar is already running. The AOC-4 due date for FY 2025-26 is 30 days after your AGM — and because the meeting is where your audited accounts are formally adopted, the filing that carries them to the Registrar cannot happen until that meeting is done. For a company that held its AGM on the last allowed date, 30 September 2026, AOC-4 is due by 30 October 2026 (a Friday). Hold the meeting earlier and the deadline moves earlier with it.
What the AOC-4 due date for FY 2025-26 actually requires
Section 137 of the Companies Act, 2013, read with Rule 12 of the Companies (Accounts) Rules, 2014, requires every company to file a copy of its financial statements — duly adopted at the annual general meeting — with the Registrar within thirty days of the date of that meeting, in Form AOC-4. For a 31 March 2026 financial year, Section 96 fixes the outer AGM date at 30 September 2026, six months from the year-end. Counting thirty days from a 30 September meeting lands the AOC-4 filing on 30 October 2026. That is the outer limit, not a fixed national due date: the thirty days run from the day your company actually holds its meeting, so the two dates move together.
A note on the arithmetic, because it is exactly the kind of date that gets quoted wrong. You will see some calendars say 29 October. The thirty-day period is reckoned from — and therefore excludes — the day of the meeting, which puts the last date at 30 October for a 30 September AGM. Where a deadline this tight matters, count from your own board minutes rather than a generic calendar.
The clock runs from your AGM, not from a fixed date
AOC-4 has no single national due date. It falls thirty days after your company’s own AGM — so the sooner you hold the meeting, the sooner the filing is due, and the more room you leave to fix anything the accounts throw up.
This is the part boards most often misread. A company that adopts its accounts on 12 September is due AOC-4 by 12 October, not 30 October; only the company that meets on the final permitted day gets the full run to the end of the month. Leaving the AGM to the last week is a choice to compress the filing window as well — and AOC-4 carries a per-day additional fee for late filing that climbs the longer it runs, on top of the Registrar penalties the company and its officers face. The way to protect the date is to hold the AGM with a margin, not to bank on the outer limit.
What AOC-4 actually files
AOC-4 is what puts your audited accounts on the public record. The core package is the audited balance sheet and profit-and-loss account, the notes to accounts, the cash-flow statement (small companies and One Person Companies are exempt from the cash-flow statement), the Board’s Report, and the Auditor’s Report; where the company has subsidiaries or associates, the consolidated statements go on a linked AOC-4 (CFS). Companies above a certain size file in XBRL rather than the ordinary form — broadly, every company listed on a recognised stock exchange, and unlisted companies with paid-up capital of ₹5 crore or more or turnover of ₹100 crore or more. Getting the format right is not a formality: the wrong form is a rejected filing, and a filing rejected after the due date is a late filing, with the fee to match.
In practice AOC-4 sits at the end of a sequence, which is why the deadline is tighter than it looks: the books have to be closed, the statutory audit signed off, and the accounts adopted by the members at the AGM before the form can be filed at all. Each of those steps can slip, and every day lost upstream is a day taken out of the thirty. The filing itself is certified by a director and, for many companies, by a practising professional — so it is not a form to leave to the final afternoon.
AOC-4 is not MGT-7 — and both clocks are running
Two annual filings follow every AGM, and businesses routinely treat them as one. AOC-4, under Section 137, carries the financial statements and is due within 30 days of the AGM — 30 October 2026 for a 30 September meeting. MGT-7, or MGT-7A for small companies and OPCs, under Section 92, is the annual return — the corporate-identity statement covering shareholding, directors, meetings and transfers — and is due within 60 days of the AGM, which is 29 November 2026 for the same meeting. Separate forms, separate sections, separate deadlines: filing one does nothing for the other.
| Annual filing | What it carries | Section | Due from AGM | Last date (30 Sep AGM) |
|---|---|---|---|---|
| AOC-4 / AOC-4 (CFS) / AOC-4 XBRL | Audited financial statements, Board’s & Auditor’s reports | Section 137 | within 30 days | 30 October 2026 |
| MGT-7 / MGT-7A | Annual return — shareholding, directors, meetings | Section 92 | within 60 days | 29 November 2026 |
One carve-out worth flagging: a One Person Company does not hold an AGM at all, so its AOC-4 clock runs differently — within 180 days of the financial-year end. And on the wider question of relief: as of this writing the MCA has notified no extension of the AOC-4 due date for FY 2025-26. It did grant a one-off relaxation for FY 2024-25 last year, but a discretionary extension is never something to plan around. Plan for 30 October, hold the AGM with room to spare, and treat any extension as a bonus rather than the base case.