ROC Filing Due Dates
FY 2025-26 — All MCA Annual Forms
AOC-4, MGT-7, ADT-1, DPT-3, MSME-1, DIR-3 KYC, BEN-2 and all event-based forms — complete ROC compliance calendar for Private Limited, OPC, Public Companies and LLPs.
⚡ The AGM Cascade — Everything Flows from Your AGM Date
FY End
31 March 2025
AGM Deadline
30 Sep 2025
ADT-1 (AGM +15d)
14 Oct 2025
AOC-4 (AGM +30d)
29 Oct 2025
MGT-7 (AGM +60d)
28 Nov 2025
* Assuming AGM held on last day — 30 September 2025. Earlier AGM = earlier deadlines.
📅 Annual Mandatory ROC Filings — FY 2025-26
Forms that every company must file every financial year
Auditor Appointment / Re-appointment
FY 2025-26 Deadline
14 October 2025*
Who Files?
All companies (other than OPC)
Standard Due Date
15 days from AGM conclusion
Penalty for Late Filing
₹300/day (min ₹30,000)
Filing of Financial Statements
FY 2025-26 Deadline
29 October 2025*
Who Files?
All companies (other than OPC, XBRL companies)
Standard Due Date
30 days from AGM
Penalty for Late Filing
₹100/day after due date
Consolidated Financial Statements
FY 2025-26 Deadline
29 October 2025*
Who Files?
Holding companies
Standard Due Date
30 days from AGM
Penalty for Late Filing
₹100/day after due date
Financial Statements in XBRL format
FY 2025-26 Deadline
28 November 2025*
Who Files?
Listed companies, companies with paid-up capital ≥ ₹5 Cr or T/O ≥ ₹100 Cr
Standard Due Date
60 days from AGM
Penalty for Late Filing
₹100/day after due date
Annual Return (e-form)
FY 2025-26 Deadline
28 November 2025*
Who Files?
All companies except OPC and Small Companies
Standard Due Date
60 days from AGM
Penalty for Late Filing
₹100/day (min ₹50,000, max ₹5,00,000) + director liability
Annual Return — OPC & Small Companies
FY 2025-26 Deadline
28 November 2025*
Who Files?
One Person Companies (OPC) & Small Companies
Standard Due Date
60 days from AGM / Board Meeting date
Penalty for Late Filing
₹100/day
Return of Deposits (outstanding loans / deposits)
FY 2025-26 Deadline
30 June 2025
Who Files?
All companies that have accepted deposits or have outstanding loans not treated as deposits
Standard Due Date
30th June every year
Penalty for Late Filing
₹5,000 to ₹25,000 + ₹500/day continuing default
Director KYC (Annual)
FY 2025-26 Deadline
30 September 2025
Who Files?
All directors who were allotted DIN on or before 31 March
Standard Due Date
30th September every year
Penalty for Late Filing
₹5,000 (DIN deactivated if not filed)
Half-yearly Return — Outstanding MSME Payments
FY 2025-26 Deadline
31 Oct 2025 (Apr–Sep) | 30 Apr 2026 (Oct–Mar)
Who Files?
Companies having outstanding payments to MSME suppliers for more than 45 days
Standard Due Date
Apr–Sep: 31 Oct | Oct–Mar: 30 Apr
Penalty for Late Filing
₹25,000 (non-filing)
Cost Audit Report filing
FY 2025-26 Deadline
Typically by 30 September 2025
Who Files?
Companies to which cost audit is applicable (Sec 148)
Standard Due Date
30 days from receipt of Cost Audit Report
Penalty for Late Filing
₹25,000 to ₹5,00,000
🏛️ Board Meetings & AGM Requirements
Mandatory meeting rules under Companies Act 2013
| Requirement | Rule / Deadline | Important Note |
|---|---|---|
| First Board Meeting | Within 30 days of incorporation | Mandatory — adopt common seal, appoint auditor, etc. |
| Minimum Board Meetings / Year | 4 meetings — gap ≤ 120 days between consecutive meetings | OPC, small companies: 2 meetings (gap ≤ 90 days between halves) |
| AGM (Annual General Meeting) | Within 6 months from end of financial year — by 30 September | First AGM: within 9 months from end of first FY. OPC: no AGM required |
| Notice of AGM | Minimum 21 clear days before AGM (can be shorter with 95% member consent) | Listed: also publish in newspapers |
| Quorum for Board Meeting | 1/3rd of total directors or 2 directors — whichever is higher | Cannot be less than 2 |
| Quorum for AGM | 5 members personally present (if members ≤ 1,000) — up to 30 members (if > 5,000) | OPC: 1 member |
| Directors' Report (Board Report) | To be adopted at Board Meeting before AGM — laid before members at AGM | Must include extract of annual return, CSR report, audit report remarks, etc. |
⚡ Event-Based ROC Filings
Forms triggered by specific corporate events — must not be delayed
| Form | Purpose | Trigger Event | Due Date |
|---|---|---|---|
| INC-20A | Declaration of Commencement of Business | New company incorporation | Within 180 days of incorporation |
| ADT-1 | First Auditor Appointment | Incorporation of new company | Within 30 days by Board; if failed, within 90 days by members (AGM/EGM) |
| BEN-2 | Register of Significant Beneficial Owners (SBO) | Receipt of BEN-1 declaration from SBO | Within 30 days of receipt of BEN-1 |
| MGT-14 | Filing of Board/Special Resolutions | Passing of certain Board / Members' Resolutions | Within 30 days of passing resolution |
| PAS-3 | Return of Allotment of Shares | Allotment of shares / debentures | Within 30 days of allotment |
| SH-7 | Alteration of Share Capital | Increase / consolidation / sub-division of share capital | Within 30 days of resolution |
| CHG-1 | Creation / Modification of Charge | Creation or modification of mortgage, pledge, hypothecation | Within 30 days of creation (extended to 60 days with additional fee) |
| CHG-4 | Satisfaction of Charge | Repayment of loan / discharge of charge | Within 30 days of satisfaction |
| DIR-12 | Appointment / Resignation of Director / KMP | Any change in directors or KMP | Within 30 days of change |
| INC-22 | Notice of Situation of Registered Office | Change of registered office within same city | Within 15 days of Board resolution |
| INC-28 | Notice of Order of Court / Tribunal / CLB | Order of NCLT / Court affecting company | Within 30 days of receipt of order |
| GNL-2 | Submission of Documents to Registrar | Various — consent of first directors, etc. | As specified in Act / Rules |
📚 Statutory Registers Every Company Must Maintain
Physical or electronic registers — must be kept at registered office
Register of Members (MGT-1)
Register of Debenture Holders / Other Security Holders (MGT-2)
Register of Directors & Key Managerial Personnel (MBP-1 / DIR-8)
Register of Contracts / Arrangements (MBP-4) — Related Party Transactions
Register of Significant Beneficial Owners (BEN-3)
Minutes Book — Board Meetings
Minutes Book — General Meetings (AGM / EGM)
Register of Loans, Guarantees, Security & Investments (MBP-2)
Register of Charges (CHG-7)
Register of Share Transfers
🔵 LLP Annual Compliance (LLP Act 2008)
LLPs file different forms with ROC — not MGT-7 or AOC-4:
Statement of Account & Solvency
Due: 30 October every year (for FY ending 31 March)
Penalty: ₹100/day
Annual Return of LLP
Due: 30 May every year
Penalty: ₹100/day
Designated Partner KYC
Due: 30 September every year
Penalty: ₹5,000 (DIN deactivated)
LLP Income Tax Return
Due: 31 July (no audit) | 31 Oct (audit)
Penalty: ₹1,000–₹5,000 + interest
⚠️ Penalty for ROC Non-Compliance
Key penalties under Companies Act 2013 — Section 403 / 446B and specific sections
| Form / Non-Compliance | Penalty | Max / Note |
|---|---|---|
| AOC-4 (Financial Statements) | Company: ₹10,000 + ₹100/day. MD/CFO: ₹10,000 + ₹100/day | No cap mentioned — continues per day |
| MGT-7 (Annual Return) | Company: ₹50,000 + ₹100/day. Every defaulting officer: ₹50,000 + ₹100/day | Max ₹5,00,000 each |
| DPT-3 (Deposits) | ₹5,000 to ₹25,000 + ₹500/day continuing | Continuing daily penalty |
| DIR-3 KYC (Director KYC) | ₹5,000 for filing after 30 Sep (late fee). DIN deactivated until filed | Company operations impacted |
| MSME-1 | ₹25,000 one time for non-filing | Additionally interest on MSME dues at 3× bank rate |
| ADT-1 (Auditor) | Company: ₹1,00,000 + ₹1,000/day. Officer: ₹1,00,000 + ₹500/day | High — auditor-related non-compliance is serious |
| MGT-14 (Resolution) | Company: ₹1,00,000 to ₹25,00,000. Officer: ₹25,000 to ₹5,00,000 | |
| CHG-1 (Charge — beyond 60 days) | Charge not registrable; unregistered charges void against liquidator | Lender loses security — critical |
| BEN-2 (Beneficial Owner) | ₹10 lakh to ₹50 lakh (company) + ₹1 lakh to ₹10 lakh (officer) | One of the highest MCA penalties |
| INC-20A (not filed at all) | ₹50,000 + ₹1,000/day. Company cannot commence business | Company operations are illegal without this |
❓ Frequently Asked Questions
Q: What is the due date for AOC-4 for FY 2024-25?
A: AOC-4 must be filed within 30 days from the date of AGM. If the AGM is held on 30 September 2025 (last date), AOC-4 is due by 29 October 2025. If AGM is held earlier, the deadline moves up accordingly.
Q: What is the difference between MGT-7 and MGT-7A?
A: MGT-7 is the Annual Return form for all companies except OPC and Small Companies. MGT-7A is a simplified Annual Return form applicable only to One Person Companies (OPC) and Small Companies. MGT-7A requires fewer disclosures.
Q: What happens if ADT-1 is not filed?
A: Non-filing of ADT-1 attracts a penalty of ₹1,00,000 on the company + ₹1,000/day continuing default, and ₹1,00,000 on the auditor. Additionally, the auditor's appointment is not valid until ADT-1 is filed.
Q: Is DPT-3 mandatory if there are no deposits?
A: Yes — DPT-3 is mandatory for all companies (other than Government companies) even if they have no deposits. Companies that have outstanding loans from directors, shareholders, or others (which are exempted from deposit rules) must report them in DPT-3 by 30 June every year.
Q: When must MSME-1 be filed?
A: MSME-1 is filed twice a year: (1) for April to September period — due by 31 October, (2) for October to March period — due by 30 April. It applies to companies with outstanding payments to MSME suppliers exceeding 45 days.
Q: What is the DIR-3 KYC deadline?
A: DIR-3 KYC must be filed by 30 September every year by all directors who were allotted a DIN on or before 31 March of that year. Filing after 30 September attracts a fee of ₹5,000 and the DIN gets deactivated until filed.
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