SME Listed Companies – AGM Compliance Calendar 2026
Written by "CS Priyanka Yadav" Practicing Company Secretary in Navi Mumbai and Mumbai
SME Listed Companies – AGM Compliance Calendar 2026
Applicable to SME Listed Companies governed by the Companies Act, 2013, SEBI (LODR) Regulations, 2015 and Secretarial Standard-2.
PRE AGM COMPLIANCE
| Sr. No | Particulars/ Activity | Action Points | Timeline | Applicable Provision | Stock Exchange Filing | Website Update |
|---|---|---|---|---|---|---|
| 1 | Submit AGM Notice and Annual Report to Stock Exchange and upload the same on Company’s website | Submit AGM Notice and Annual Report to Stock Exchange and upload it on the company website before commencement of dispatch. | Not later than the day of commencement of dispatch to shareholders | Regulations 30, 34 & 46 | Yes | Yes |
| 2 | Dispatch AGM Notice | Dispatch through e-mail and physical mode (where applicable) to Members, Directors, Auditors, Secretarial Auditor, Debenture Trustee (if any) and other entitled persons. | At least 21 clear days before AGM | Sections 101 & 136 | NA | NA |
| 3 | Newspaper Advertisement | Publish advertisement regarding dispatch of Notice, remote e-voting, cut-off date, book closure (if closed) and AGM details in English and Vernacular newspapers and on Company’s website. | Immediately after dispatch and at least 21 days before AGM | Rule 20(4)(v), SS-2 Para 8.5.1. | Yes (voluntary) | Yes |
| 4 | Record Date for Dividend (where applicable) | Fix and intimate the Record Date to Stock Exchange for determining shareholders entitled to dividend. Also ensure applicable minimum gap between approval and Record Date and 5 working days between two Record Dates. | At least 3 working days in advance (excluding the date of intimation and Record Date) | Regulation 42 | Yes | No |
| 5 | Finalise Cut-off Date and Obtain BENPOS from Depositories through RTA | Fix cut-off date for determining members entitled to exercise voting rights through remote e-voting/e-voting at AGM and obtain corresponding BENPOS. | Cut-off date shall not be earlier than seven days before the date of General Meeting. | Regulation 44 & Rule 20 | No | No |
| 6 | Remote E-voting | Activate, monitor and close the remote e-voting facility as per statutory timelines. | Remote e-voting period shall remain open for not less than three days and shall close at 5:00 P.M. on the date preceding the date of the General Meeting. | Rule 20 | No | No |
| 7 | Proxy Forms | Receive and verify Proxy Forms. (Not applicable for members attending online) | 48 hours before AGM | Section 105 | No | No |
| 8 | Corporate Authorisations | Verify Board Resolutions/ Authority Letters of corporate members. | Before AGM | Section 113 | No | No |
| 9 | Coordinate with Scrutinizer | Share final BENPOS, EVSN, resolutions, attendance process and timelines. | Before AGM | Rule 20 | No | No |
| 10 | Statutory Registers | Ensure statutory registers are updated and available for inspection. | Before AGM | Companies Act, 2013 | No | No |
POST AGM COMPLIANCE
| Sr. No | Particulars/ Activity | Action Points | Timeline | Applicable Provision | Stock Exchange Filing | Website Update |
|---|---|---|---|---|---|---|
| 1 | Submission of AGM Proceedings to Stock Exchange and upload on Company’s website | Upload proceedings on NSE/BSE Listing Portal. | Within 12 hours of conclusion of AGM | Regulation 30(6)(ii), 46(2) read with Schedule III of SEBI (LODR) | Yes | Yes |
| 2 | Receipt of Scrutinizer's Report | Receive signed Scrutinizer's Report covering remote e-voting and e-voting during AGM. | Within 3 days from AGM | SS-2 Para 8.6 & Rule 20(4)(xii) | NA | NA |
| 3 | Preparation and Declaration of Voting Results by Chairman | Prepare voting results in the format prescribed by Stock Exchange. | Immediately after receipt of Scrutinizer's Report | Regulation 44(3), Rule 20 of Companies (Management & Administration) Rules, 2014 | NA | NA |
| 4 | Submission of Voting Results to Stock Exchange and upload on Company’s website and agency website | Upload Voting Results together with Scrutinizer's Report. | Within 2 Working Days of AGM | Regulation 44(3), 46 of SEBI (LODR), Rule 20(4), SS-2 Para 8.6 | Yes | Yes |
| 5 | Display Voting Results on Notice Board | Display voting results, votes cast for and against, invalid votes and status of resolutions on Notice Board at Registered Office / Corporate Office. | Minimum 3 Days | SS-2 Para 8.6 | NA | NA |
| 6 | Update Statutory Registers | Update records, if any | As and when applicable | Section 170 | NA | NA |
MCA FILINGS COMPLIANCE
| Sr. No | Form | Purpose of filing | Action Points | Timeline | Applicable Provision |
|---|---|---|---|---|---|
| 1 | MGT-15 | Report on Annual General Meeting | Prepare and file Report on AGM in the prescribed format with ROC. | Within 30 days of AGM | Section 121 of the Companies Act, 2013 and Rule 31 of the Companies (Management & Administration) Rules, 2014 |
| 2 | AOC-4 XBRL, as applicable | Filing of Financial Statements | File Audited Standalone & Consolidated Financial Statements, Board's Report, Auditor's Report and other applicable attachments. | Within 30 days from AGM | Section 137 of the Companies Act, 2013 read with Companies (Accounts) Rules, 2014 |
| 3 | MGT-7 | Annual Return | Prepare and file Annual Return containing shareholding pattern, directors, KMP, meetings and other statutory disclosures. | Within 60 days from AGM | Section 92 of the Companies Act, 2013 read with Rule 11 of Companies (Management & Administration) Rules, 2014 |
| 4 | MGT-14, DIR-12, ADT-1, IEPF-1 & IEPF-2, MR-1 or such other applicable forms | Filing of appointment of Auditor/ Director/ any other resolutions | Event based filings | Within the timeline prescribed for the respective form/event. | Companies Act, 2013 |
Disclaimer: This compliance calendar is intended for general informational purposes and provides an indicative overview of AGM-related compliances applicable to SME listed companies. Applicability and timelines should be evaluated based on the facts and circumstances of each company and the applicable law as amended from time to time.
