AGM DUE 30 SEPT 2026: AGM & ROC COMPLIANCE GUIDE FOR RAIPUR COMPANIES

What Is an AGM?

AGM stands for Annual General Meeting. It is the yearly meeting of a company’s members or shareholders where important company matters are discussed and, when required, approved. In simple words, AGM is a company’s official yearly meeting with its members. It allows members to review the company’s financial performance, reports and other important matters. Depending on the company, the AGM may also cover directors, auditors, dividends and financial statements.

Why Is 30 September 2026 Important?

Under the Companies Act, 2013, an AGM is generally required within six months from the end of the financial year. For a company whose financial year ended on 31 March 2026, the AGM will generally be due by 30 September 2026. However, the exact requirement may vary depending on the company’s type and applicable circumstances.

Which Companies Need to Conduct an AGM?

• Public Companies – Generally required to conduct an AGM every year.
• Private Companies – Generally required to hold an AGM, subject to applicable exemptions.
• Listed Companies – Must follow AGM and additional securities-law requirements.
• One Person Companies (OPCs) – Follow specific provisions and are generally exempt from holding an AGM.
• Other Eligible Companies – Requirements may vary depending on their legal structure and applicable rules.

What Should Be Prepared Before the AGM?

An AGM involves more preparation than simply selecting a date. Before the meeting, the company should review and arrange the documents and information required for the AGM.

Important preparations may include:

• Preparation of financial statements
• Board’s Report
• Auditor’s Report, wherever applicable
• AGM notice
• Agenda for the meeting
• Required resolutions
• Attendance-related records
• Supporting documents
• Information relating to directors and auditors
• Other documents required under applicable law

NOTE The company should also determine the appropriate date, time and venue/manner of conducting the AGM and ensure that the required notice is issued within the prescribed period.

What Is an AGM Notice?

The AGM notice is an important document through which members are informed about the meeting.

It generally contains important information such as:

• Date of the AGM
• Time of the AGM
• Venue or applicable mode of meeting
• Business to be considered
• Details of proposed resolutions
• Explanatory information, wherever required
• Other prescribed information

During the AGM, the company considers the matters included in the notice. Depending on the company and its agenda, these may include:

• Financial Statements- Members may consider the company’s financial statements for the relevant financial year.
• Board’s Report- The Board’s Report and other applicable reports may be placed before the members.
• Auditor-Related Matters- Where applicable, matters relating to the company’s auditor may be considered.
• Dividend- If the company proposes a dividend, the relevant matter may be placed before the members in accordance with applicable law.
• Directors’ Matters- Certain matters relating to directors may also be considered or approved, depending on the company’s circumstances.
• Other Business- Any other business properly included in the AGM notice may also be taken up.The proceedings of the meeting should also be properly recorded.

What Happens After the AGM?

Post-AGM ROC Filings & Their Deadlines. The work does not stop once the AGM is over. After the meeting, the company must complete its applicable ROC filings within the prescribed time.

• AOC-4 – Financial Statements
  • Filed for the company’s financial statements and related documents.
  • Deadline: Within 30 days of the AGM.
  • If the AGM is held on 30 September 2026, the filing is generally due by 30 October 2026.
• MGT-7 – Annual Return
  • Filed for the company’s annual return and corporate details.
  • Deadline: Within 60 days of the AGM.
  • For an AGM on 30 September 2026, the general deadline would be 29 November 2026.
• MGT-7A – OPCs & Small Companies
  • Used by eligible OPCs and small companies, as applicable.
  • Deadline: Generally within 60 days of the AGM, where an AGM is applicable.
• ADT-1 – Auditor Details
  • Where applicable, the company files details of the auditor appointed or re-appointed at the AGM.
  • Deadline: Generally within 15 days of the AGM.

What Happens If AGM Compliance Is Delayed?

Missing or delaying statutory compliance can result in unnecessary complications. Depending on the nature of the default, applicable provisions may provide for additional fees, penalties or other consequences.

More importantly, delayed compliance can create problems when a company later needs:

• Bank finance
• Investment
• Government registrations
• Due diligence
• Corporate restructuring
• Business expansion
• Regulatory documentation

NOTE- A company with properly maintained statutory records is generally better prepared for these situations.

Why Should Companies Start AGM Preparation Early?

September may seem like there is still plenty of time, but AGM compliance involves multiple steps. For example:

Financial statements prepared
↓
Board and statutory documents reviewed
↓
AGM notice prepared
↓
Notice issued within the required period
↓
AGM conducted
↓
Minutes and records maintained
↓
Applicable ROC filings completed

NOTE– If one step is delayed, the next steps may also be affected.