Every company (other than a One Person Company) must hold an Annual General Meeting each year — for most companies, by 30 September following the 31 March year-end, with not more than 15 months between AGMs.

A company's first AGM gets more room: within nine months of the end of its first financial year.

The AGM date drives your ROC calendar: audited financials are adopted at the AGM, AOC-4 is due within 30 days of it, and MGT-7/7A within 60 days. Slip the AGM and every downstream filing slips into penalty territory with it — which is why we fix the audit-to-AGM timetable with clients before the monsoon, not after.