When must a company hold its AGM? Section 96 time limits, extension and the follow-on ROC filings

Last updated 24 Oct 2026 · India

Short answer. Under section 96 of the Companies Act 2013, a company holds its first AGM within 9 months of the close of its first financial year, and each later AGM within 6 months of the close of the financial year, with not more than 15 months between two AGMs. The Registrar can extend a later AGM by up to 3 months for special reasons (application in Form GNL-1), but not the first AGM. A One Person Company does not have to hold an AGM. The AGM starts the clock for AOC-4 (30 days, section 137) and MGT-7 (60 days, section 92).

Dates for a 31 March year end

Item	Rule	Usual date
Later AGM	Within 6 months of year end	By 30 September
AOC-4	30 days from AGM	AGM date + 30 days
MGT-7 / MGT-7A	60 days from AGM	AGM date + 60 days

Meeting rules people miss

Hold it during business hours (9 am to 6 pm) on a day that is not a national holiday, at the registered office or in the same city, town or village (section 96(2)).
Give at least 21 clear days' notice (section 101), or get the consent for shorter notice the Act allows.

Common mistakes

Applying for an extension of the first AGM, which the Act does not allow.
Assuming no AGM means no AOC-4/MGT-7. Filing deadlines still run from the last day the AGM should have been held.
Missing the 15-month gap when the previous AGM was held early.

Frequently asked questions

When must the first AGM be held?

Within 9 months from the close of the company's first financial year (section 96(1)). The Registrar cannot extend it.

Can the AGM date be extended?

For AGMs other than the first, the Registrar may extend by up to 3 months for special reasons.

Does an OPC need an AGM?

No. Section 96(1) exempts a One Person Company.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 24 Oct 2026.

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