For most companies, the annual general meeting for the previous financial year is held by 30 September. Two key ROC filings follow: Form AOC-4 (financial statements) within 30 days of the AGM, and Form MGT-7 or MGT-7A (annual return) within 60 days.
Additional fees for delay
Late filings attract additional fees for each day of delay, and continued default can lead to the company and its directors being marked as non-compliant.
Our suggestion
Keep signed financial statements, the auditor’s report and the board’s report ready immediately after the AGM so that both forms can be filed together.
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