Calculate AGM deadline
How the AGM due date is worked out
Section 96 of the Companies Act, 2013 requires every company except a One Person Company to hold an annual general meeting each year, and not more than fifteen months may pass between one AGM and the next. The calculator applies the statutory periods below and returns the earliest applicable date.
| Situation | Deadline under section 96 | How the calculator treats it |
|---|---|---|
| First AGM | Within nine months from the closing of the first financial year | Financial-year end plus nine months. No extension is available for the first AGM. |
| Later AGMs, year-end limit | Within six months from the closing of the financial year | Financial-year end plus six months. |
| Later AGMs, gap limit | Not more than fifteen months between one AGM and the next | Previous AGM date plus fifteen months. The earlier of this date and the year-end date is shown. |
| Registrar’s extension (not the first AGM) | For special reasons, up to three months | The days you enter are added to the date. Three months from 30 September is 92 days. |
| One Person Company | Not required to hold an AGM | Shows “AGM not required”. |
The AGM must also be called during business hours (9 a.m. to 6 p.m.) on a day that is not a National Holiday, and held at the registered office or within the city, town or village where it is situated (section 96(2)). Notice must be at least 21 clear days unless the shorter-notice consent in section 101 is obtained.
Worked examples (calculated with this tool)
| Facts entered | Result | Why |
|---|---|---|
| Existing company, year end 31 Mar 2026, previous AGM 30 Sep 2025, no extension | 30 Sep 2026 | Six months from year end falls before the fifteen-month date of 30 Dec 2026. |
| Existing company, year end 31 Mar 2026, previous AGM held early on 30 Apr 2025 | 30 Jul 2026 | Fifteen months from the previous AGM (30 Jul 2026) arrives before the six-month date of 30 Sep 2026. |
| First AGM, first financial year ended 31 Mar 2026 | 31 Dec 2026 | Nine months from the first year end. The Registrar cannot extend this date. |
| Existing company, year end 31 Mar 2026, Registrar allowed three months (enter 92 days) | 31 Dec 2026 | The 30 Sep 2026 date plus the extension granted by the Registrar’s order. Check the order for the exact date it allows. |
| One Person Company | AGM not required | Section 96(1) excludes OPCs. |
These dates are statutory outer limits. Boards usually fix the AGM earlier so that the accounts are approved, the auditor’s report is signed and the 21-day notice has gone out.
Filings and deadlines that follow the AGM
| Filing | Due date | Provision |
|---|---|---|
| Financial statements, Form AOC-4 | Within 30 days of the AGM; if no AGM is held, within 30 days of the last date on which it should have been held (with reasons) | Section 137 |
| Annual return, Form MGT-7 or MGT-7A | Within 60 days of the AGM; if no AGM is held, 60 days from the date it should have been held (with reasons) | Section 92(4) |
| Late filing | Additional fees are payable on delayed filing | Section 403 |
Because both periods run from the AGM date, a company that holds its AGM on the last permitted day also compresses the time available for these filings. See the annual filing due date calculator and the guide to AOC-4 filing after the AGM.
Common mistakes
- Counting six months from the date of the last AGM instead of from the end of the financial year.
- Using the six-month rule for the first AGM, which has a nine-month period.
- Applying for the Registrar’s extension after the due date has passed. The application is made before the date, on Form GNL-1.
- Treating an extension as open-ended. It cannot exceed three months and is not available for the first AGM.
- Ignoring the fifteen-month gap when the previous AGM was held unusually early.
- Fixing the AGM on a National Holiday or outside business hours.
What happens if the AGM is missed
Section 99 punishes a failure to hold the meeting with a fine of up to ₹1 lakh on the company and on every officer in default, and a further fine of up to ₹5,000 for every day the default continues. Under section 97 a member can apply to the Tribunal, which may call the meeting or direct that it be called and give ancillary directions. For the step-by-step response see AGM deadline missed: Section 96 extension, Form GNL-1 and what a company should do.
Frequently asked questions
Are One Person Companies required to hold an AGM?
No. Section 96(1) applies to every company other than a One Person Company, so an OPC does not hold an AGM. Its annual filings, such as financial statements and the annual return, still fall due.
Which deadline applies: six months from year end or fifteen months from the last AGM?
Both apply and the earlier date wins. A company that held its last AGM early in the previous year can reach the fifteen-month limit before the six-month date, which is why the calculator asks for the previous AGM date.
Can the Registrar extend the date for the first AGM?
No. The Registrar’s power in the proviso to section 96(1) covers any AGM other than the first one, and the extension cannot exceed three months.
How do I ask for an extension?
The company applies to the Registrar of Companies on Form GNL-1 through the MCA portal before the due date, supported by a board resolution and the special reasons. Entering days in the calculator only shows the resulting date; it does not mean an extension has been granted.
What if the AGM is not held on time?
Section 99 provides a fine of up to ₹1 lakh on the company and on every officer in default, and a further fine of up to ₹5,000 for every day the failure continues. Under section 97 any member can ask the Tribunal to call the meeting.
By when must the accounts and the annual return be filed after the AGM?
Financial statements go to the Registrar within 30 days of the AGM (Form AOC-4, section 137) and the annual return within 60 days of the AGM (Form MGT-7 or MGT-7A, section 92(4)). If no AGM is held, the periods run from the last date on which it should have been held, with a statement of the reasons.
Does the calculator work for a company whose financial year is not April to March?
Yes. Enter the actual financial-year end date. The six-month and nine-month periods are counted from that date.
Evidence and verification checklist
- Confirm the current, in-force text governing AGM Due Date and Extension Calculator on the official source linked above - the summary on this page is an implementation aid, not a substitute for it.
- Record the exact event/transaction date, since the applicable version of the law, form or threshold can change between the date of the underlying event and today.
- Preserve the primary documents (notices, applications, orders, acknowledgements) that would let a reviewer reconstruct how the facts were classified and what was actually done.
- Check for a State-specific rule, later amendment or binding judicial decision that may modify how this applies on your facts.
Before relying on this page
This page is a structured implementation summary, not the operative legal text. Portal or process acceptance of a filing does not by itself establish legal compliance - the underlying classification, authority, evidence and timeline still have to be independently correct. Where the facts are contested, high-value, or time-barred if delayed, verify the current position with the official source and, where appropriate, a qualified professional before acting.