ROC Compliance for a Newly Incorporated Company

A newly incorporated company's first obligations arrive in this order: INC-20A within 180 days of incorporation (26 October 2026 in this example), then its first AGM within 9 months of the first financial year end, then AOC-4 and MGT-7 computed from that first AGM.

Company profile

Entity & dates

Entity type

Financial year end

AGM date (held or planned)

AOC-4, MGT-7 and ADT-1 all recompute from this date.

Is this the company's first AGM? (extends the statutory limit to 9 months)

Applicable filings

Auditor appointment / re-appointment due at the ensuing AGM (→ ADT-1)

ADT-1 is filed only when an auditor is appointed or re-appointed — typically once every five years, not at every AGM.

DPT-3 not applicable to this company

DPT-3 is filed by every company — including a nil return where there are no deposits or loans. Included by default; tick only to exclude it.

Payments to MSME vendors outstanding beyond 45 days (→ MSME-1)

AOC-4 XBRL applicable (listed / subsidiary / paid-up ≥ ₹5cr / turnover ≥ ₹100cr)

Passed a board/special resolution requiring MGT-14

Event-based — 30 days from the resolution date, not annual.

Incorporated recently — INC-20A not yet filed

Date of incorporation

Saved in your browser only — never sent to a server.

No applicable filings found for this profile — check your entity type and flags above.

Penalty estimator

E.g. AOC-4 filed 78 days late = ₹7,800.

Form

Due date

Actual/planned filing date

This company has missed AOC-4/MGT-7 for 2 or more consecutive years alreadyClient hasn't filed for multiple years? Calculate total exposure across every year and form →

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ROC Compliance Calendar

ROC Compliance Calendar — Private Limited Company

Form	Due date	Basis

Dates computed from the AGM date provided; verify against MCA notifications.

Generated with PracticeFlow · practiceflow.in

The sequence, for a company that's never filed anything before

INC-20A comes first and is entirely independent of the AGM — a declaration that subscribers have paid for their shares and the company can commence business, due within 180 days of incorporation. Until it's filed, the company can't fully exercise its borrowing powers.

The first AGM follows on its own separate clock — 9 months from the end of the company's first financial year, three months longer than the standard 6-month rule that applies to every AGM after. AOC-4 and MGT-7 then cascade from that first AGM date exactly as they would for an established company.

Setting up the ongoing calendar from day one

The most efficient approach for a new company is to set up its full annual filing calendar — AGM planning, AOC-4, MGT-7, DPT-3 — at the same time as tracking INC-20A, rather than treating the one-time filing as a separate task from the recurring obligations that begin immediately after it.

A new company's first DPT-3 (30 June) may arrive before its first AGM has even been planned in detail — since DPT-3 is fixed-date and independent of the AGM, it's worth flagging on the calendar from incorporation day rather than only once the AGM planning conversation starts.

Frequently asked questions

INC-20A Due Date →First AGM Due Date for a New Company →ROC Annual Filing Checklist → Full calendar

Why this matters

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Estimate for planning purposes, not legal or compliance advice — always confirm with a CS/CA before filing.

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