ROC Filing Due Date Calendar
MGT-7, AOC-4, DIR-3 KYC, DPT-3, MSME-1 and event-based filings.
The ROC Filing Due Date Calendar lists annual, half-yearly and event-based filings under the Companies Act, 2013 and the LLP Act, 2008, including MGT-7, AOC-4, DIR-3 KYC Web (now triennial), DPT-3 and MSME-1. It is for company directors, LLP partners and compliance teams. AGM-linked dates assume the AGM is held on the last permissible date.
Use the ROC Filing Due Date Calendar
Annual, half-yearly and event-based compliance forms under the Companies Act, 2013 and the LLP Act, 2008. AGM-linked deadlines assume the AGM is held on the last permissible date (30 September).
| Form | Description | Due Date | Category | Penalty for delay |
|---|---|---|---|---|
| AOC-4 | Filing of financial statements with ROC | Within 30 days of AGM (usually 30 Oct) | Annual | Additional fee Rs 100 per day, no cap |
| AOC-4 XBRL | Financial statements in XBRL format | Within 30 days of AGM | Annual | Additional fee Rs 100 per day, no cap |
| MGT-7 | Annual return - Companies (other than small) | Within 60 days of AGM (usually 29 Nov) | Annual | Additional fee Rs 100 per day, no cap |
| MGT-7A | Annual return - Small Companies and OPCs | Within 60 days of AGM | Annual | Additional fee Rs 100 per day, no cap |
| DPT-3 | Return of deposits / non-deposit amounts (loans) | 30 June (for previous FY) | Annual | Additional fee 2x-12x normal fee by delay; fine up to Rs 5,000 + Rs 500/day (Deposit Rules, r.21) |
| MSME-1 | Outstanding dues to MSME vendors (over 45 days) | 30 April / 31 October (half-yearly) | Half-yearly | No additional fee; penalty Rs 20,000 + Rs 1,000/day (max Rs 3 lakh) on company and each officer (s.405(4)) |
| DIR-3 KYC Web | KYC of every DIN holder, once every three financial years (single consolidated form) | 30 June after every third FY (next for existing DINs: 30 June 2028) | KYC | Rs 5,000 fee + DIN deactivation |
| ADT-1 | Intimation of auditor appointment | Within 15 days of AGM | Annual | Additional fee 1x normal fee up to 15 days, rising to 12x after 180 days |
| PAS-6 | Reconciliation of share capital (unlisted public + larger pvt) | Within 60 days of half-year (29 Nov / 30 May) | Half-yearly | Additional fee 2x-12x normal fee by delay |
| Form-11 | LLP Annual Return | 30 May (within 60 days of FY end) | LLP | Additional fee: multiple of normal fee by delay, lower for small LLPs (from 1 April 2022) |
| Form-8 | LLP Statement of Account and Solvency | 30 October | LLP | Additional fee: multiple of normal fee by delay, lower for small LLPs (from 1 April 2022) |
| CSR-2 | CSR Report (companies subject to Sec 135) | Separately after AOC-4, by the date MCA notifies for each FY (FY 2023-24: 30 June 2025) | CSR | Linked to AOC-4 penalty |
| INC-22A | ACTIVE form: registered office verification (companies incorporated on or before 31 Dec 2017) | One-time, due 25 April 2019 (Rule 25A); web form from 14 July 2025 | Event | Rs 10,000 fee if filed late; ACTIVE-non-compliant tag until filed |
| INC-20A | Declaration of commencement of business | Within 180 days of incorporation | Event | Rs 50,000 on company; Rs 1,000/day on each officer, max Rs 1 lakh (s.10A) |
| MGT-14 | Filing of resolutions / agreements (Sec 117) | Within 30 days of resolution | Event | Additional fee 2x-12x normal fee; penalty Rs 10,000 + Rs 100/day (max Rs 2 lakh company, Rs 50,000 officer) (s.117(2)) |
| BEN-1 / BEN-2 | Significant Beneficial Owner declaration | Within 30 days of acquiring SBO | Event | BEN-1 (individual): Rs 50,000 + Rs 1,000/day, max Rs 2 lakh (s.90(10)); BEN-2 (company): Rs 1 lakh + Rs 500/day, max Rs 5 lakh (s.90(11)) |
| DIR-12 | Change in directors | Within 30 days of change | Event | Additional fee 2x-12x normal fee; penalty Rs 50,000 + Rs 500/day (max Rs 3 lakh company, Rs 1 lakh officer) (s.172) |
| PAS-3 | Return of allotment | Within 30 days of allotment | Event | Rs 1,000/day or Rs 1 lakh, whichever is less, on company and officer in default (s.39(5)) |
For FY 2025-26 (year ended 31 March 2026):
- AGM deadline: 30 September 2026 (within 6 months of FY end). First AGM for new companies: 9 months from end of first FY.
- AOC-4: 30 October 2026 (within 30 days of AGM).
- MGT-7 / MGT-7A: 29 November 2026 (within 60 days of AGM).
- DIR-3 KYC Web: no annual filing from 2026. KYC is now due once every three financial years by 30 June; DIN holders whose KYC was complete under the earlier annual system are next due by 30 June 2028.
- DPT-3: 30 June 2026 (return of deposits / loans as at 31 March 2026).
- MSME-1: 30 April 2026 (for Oct 25 - Mar 26) and 30 October 2026 (for Apr - Sep 26).
DIR-3 KYC now triennial:
The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E) dated 31 December 2025, in force from 31 March 2026) replaced the annual 30 September KYC with a single DIR-3 KYC Web filing once every three financial years, due by 30 June. Changes in mobile, email or address are still to be updated within 30 days.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
When are AOC-4 and MGT-7 due?
AOC-4 (financial statements) is due within 30 days of the AGM, and MGT-7 or MGT-7A (annual return) within 60 days of the AGM. For a March 2026 year-end, the AGM must be held by 30 September 2026, which typically places AOC-4 in late October and MGT-7 in late November 2026.
What is the due date for DIR-3 KYC?
From 31 March 2026, DIR-3 KYC is no longer annual. Every DIN holder files Form DIR-3 KYC Web once every three financial years, by 30 June of the year following the third financial year (G.S.R. 943(E) dated 31 December 2025). Directors whose KYC was complete under the earlier system are next due by 30 June 2028. Missing the due date deactivates the DIN, and a fee of ₹5,000 applies to file late.
When is Form DPT-3 due?
Form DPT-3, the annual return of deposits and of outstanding receipts of money not treated as deposits, must be filed by 30 June each year, reporting figures as on 31 March. It applies to all companies other than government companies, including those that have only exempted borrowings such as loans from directors.
What other recurring ROC filings should companies track?
Key recurring items include MSME-1, a half-yearly return of delayed payments to MSME suppliers due by 30 April and 31 October, and ADT-1 for auditor appointment within 15 days of the AGM. Event-based forms — such as PAS-3 for allotments and CHG-1 for charges — have their own timelines from the date of the event.
Due in the next 30 days
ROC- Form 8: LLP Statement of Account and Solvency
- AOC-4: Filing of financial statements with ROC
- MSME-1 for Apr–Sep 2026
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.