The Annual General Meeting (AGM) of a company is conducted once every year. The due date for the first AGM lies within 9 months from the end of the first financial year of the Company.

In any other case, the AGM must be conducted within a period of 6 months from the closure of the financial year. Accordingly, the last date for conducting the first AGM is 31st December, while subsequent AGMs must be held by 30th September.

ROC stands for Registrar of Companies and operates under the Ministry of Corporate Affairs (MCA), India. As per Sections 129, 137, and 92 of the Companies Act, 2013, audited financial reports and annual returns must be filed with the ROC.

1. First Board Meeting
   • Authorize the auditor as per Schedule III of the Companies Act, 2013.
   • Authorize Directors or Company Secretary to prepare Board Report and Annual Return.
2. Second Board Meeting

   Approval of draft Financial Statements, Board Report, and Annual Return.

3. Annual General Meeting (AGM)

   Members approve the Financial Statements and pass necessary resolutions. Financial statements are considered final only after AGM approval.

• Adopted Financial Statements (Balance Sheet, P&L, Cash Flow Statement if applicable) in e-Form AOC-4
• Board Report with annexures in e-Form AOC-4
• List of Members as on year-end in e-Form MGT-7
• Cost Audit Report (if applicable) in Form CRA-4