AGM extension, in short: a company can ask the Registrar of Companies (ROC) to extend its AGM due date by up to three months by filing Form GNL-1 before the original due date (Section 96(1), Companies Act 2013). The ROC grants it only for special reasons. No extension is allowed for a company’s first AGM. For FY 2026-27, the normal due date is 30 September 2027, so the latest extended date is 31 December 2027.
Last updated: 15 October 2026 · Applies to FY 2026-27
Who can apply for an AGM extension?
Any company that must hold an AGM under Section 96 can apply to the ROC for an extension of its AGM, except for its first AGM. One Person Companies don’t hold AGMs, so they don’t need an extension. The ROC decides each application on its merits; the extension is not automatic.
How to apply for an AGM extension (Form GNL-1)
- Hold a board meeting and approve applying for the extension, recording the special reason (for example, audit not completed).
- Prepare Form GNL-1 with the reason, the original AGM due date and the extension period sought (up to three months).
- File Form GNL-1 with the ROC on the MCA portal before the original AGM due date.
- Track the application. Once the ROC approves it, hold the AGM within the extended period.
- File AOC-4 within 30 days and MGT-7 / MGT-7A within 60 days of the AGM actually held.
AGM extension dates for FY 2026-27
| Item | Without extension | With maximum 3-month extension |
|---|---|---|
| AGM due date | 30 September 2027 | 31 December 2027 |
| AOC-4 (financial statements) | Within 30 days of the AGM | Within 30 days of the AGM |
| MGT-7 / MGT-7A (annual return) | Within 60 days of the AGM | Within 60 days of the AGM |
| First AGM of a new company | Within 9 months of the first financial year end | No extension allowed |
What happens if you miss the AGM date without an extension?
Holding the AGM late without an approved extension is a default under the Companies Act, 2013. Under Section 99, the company and every officer in default can be fined up to ₹1,00,000, plus up to ₹5,000 for each day the default continues.
Company-specific extension vs MCA’s general extension
The ROC grants a company-specific extension on a Form GNL-1 application. Separately, the MCA has occasionally announced a general extension for all companies in exceptional situations, as it did for FY 2020-21 during COVID-19 (details below). A general extension applies only when the MCA formally announces it; otherwise each company must apply on its own.
Archive: MCA’s general AGM extension for FY 2020-21
This section covers a one-time relaxation for FY 2020-21 and does not apply to later years.
Frequently Asked Questions on AGM Extension
How long can the AGM be extended?
Up to three months beyond the original due date, if the ROC approves the company’s Form GNL-1 application.
Can the first AGM be extended?
No. Section 96(1) does not allow any extension for a company’s first AGM.
When should Form GNL-1 be filed?
Before the original AGM due date. For FY 2026-27, that means before 30 September 2027.
What is the last date for AGM with extension for FY 2026-27?
31 December 2027, if the ROC grants the full three-month extension.
Does an AGM extension change the AOC-4 and MGT-7 due dates?
Yes, indirectly. AOC-4 is due within 30 days and MGT-7 / MGT-7A within 60 days of the date the AGM is actually held.
Need to extend your AGM or file Form GNL-1? KNM India’s secretarial services team can prepare and file it for you. Talk to our team.
