ROC Filing Due Date Calendar

All Annual Half-yearly KYC Event-based LLP

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	Rs 100 per day, no cap
AOC-4 XBRL	Financial statements in XBRL format	Within 30 days of AGM	Annual	Rs 100 per day, applies to listed and certain large unlisted companies
MGT-7	Annual return - Companies (other than small)	Within 60 days of AGM (usually 29 Nov)	Annual	Rs 100 per day, no cap
MGT-7A	Annual return - Small Companies and OPCs	Within 60 days of AGM	Annual	Rs 100 per day
DPT-3	Return of deposits / non-deposit amounts (loans)	30 June (for previous FY)	Annual	Rs 5,000 + Rs 500/day continuing
MSME-1	Outstanding dues to MSME vendors (over 45 days)	30 April / 30 October (half-yearly)	Half-yearly	Up to Rs 20,000 + Rs 1,000/day per officer
DIR-3 KYC	Annual KYC for every director with DIN	30 September (every year)	KYC	Rs 5,000 per director + DIN deactivation
DIR-3 KYC Web	Web-based DIR-3 KYC (where no change in particulars)	30 September	KYC	Rs 5,000 per director + DIN deactivation
ADT-1	Intimation of auditor appointment	Within 15 days of AGM	Annual	Rs 100 per day
PAS-6	Reconciliation of share capital (unlisted public + larger pvt)	Within 60 days of half-year (29 Nov / 30 May)	Half-yearly	Rs 100 per day
Form-11	LLP Annual Return	30 May (within 60 days of FY end)	LLP	Rs 100 per day
Form-8	LLP Statement of Account and Solvency	30 October	LLP	Rs 100 per day
CSR-2	CSR Report (companies subject to Sec 135)	31 March (after AOC-4)	CSR	Linked to AOC-4 penalty
INC-22A	Active Company Compliance (Active Form)	Within 25 days of incorporation (once)	Event	Rs 10,000 if filed late; Active Non-Compliant tag
INC-20A	Declaration of commencement of business	Within 180 days of incorporation	Event	Rs 50,000 on company; Rs 1,000/day on officer
MGT-14	Filing of resolutions / agreements (Sec 117)	Within 30 days of resolution	Event	Rs 10,000 + Rs 200/day
BEN-1 / BEN-2	Significant Beneficial Owner declaration	Within 30 days of acquiring SBO	Event	Up to Rs 50,000 + Rs 1,000/day
DIR-12	Change in directors	Within 30 days of change	Event	Rs 5,000 + Rs 1,000/day
PAS-3	Return of allotment	Within 30 days of allotment	Event	Rs 1,000/day + officer penalty

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: 30 September 2026 for every director who held a DIN as on 31 March 2026.
• 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).

MCA notification (March 2026): The Ministry has proposed moving DIR-3 KYC to a 3-year cycle for compliant directors (instead of annually). Until officially notified, the annual filing on or before 30 September continues. Watch MCA portal for updated rules.