ROC Compliance Calendar — Indian Companies FY 2026-27

In short. Every Indian company and LLP must file a defined set of forms with the Registrar of Companies each financial year. The annual slate for a private limited company is AOC-4 (financial statements), MGT-7 (annual return), ADT-1 (auditor appointment), DIR-3 KYC (directors) and DPT-3 (deposit return). Half-yearly MSME-1 is additional. Late filing attracts Rs. 100 per day per form under Section 403, with no upper cap. Three consecutive years of default triggers director disqualification under Section 164(2) and strike-off under Section 248.

Who the ROC is and what "ROC compliance" means

The Registrar of Companies is the state-level office of the Ministry of Corporate Affairs (MCA). Every company incorporated under the Companies Act, 2013 (and before that, the 1956 Act) is registered with the ROC for the state in which its registered office sits. Every Limited Liability Partnership is similarly registered under the LLP Act, 2008. ROC compliance is the ongoing requirement to file, on fixed schedules, the forms that keep a company or LLP in good standing on the MCA register.

The filings are a mix of three timetables: annual (once per financial year), half-yearly (MSME-1) and event-based (whenever a specified corporate action occurs — allotment, director change, change of registered office, special resolution, and others). The underlying authority is the Companies Act, 2013 and the rules framed under it, read with periodic MCA notifications and circulars.

The three regulatory sources

Three layers of law drive each form on the calendar:

The Companies Act, 2013 — the parent statute. Sections 92 (annual return), 96 (AGM), 117 (resolutions), 135 (CSR), 137 (financial statements), 139 (auditor), 164 (disqualification), 248 (strike-off) and 403 (late fees).
The Rules framed under the Act — the operational detail. Companies (Management and Administration) Rules, 2014 for MGT-7 and DIR-3 KYC. Companies (Accounts) Rules, 2014 for AOC-4 and CSR-2. Companies (Audit and Auditors) Rules, 2014 for ADT-1. Companies (Acceptance of Deposits) Rules, 2014 for DPT-3. Companies (Prospectus and Allotment of Securities) Rules, 2014 for PAS-3.
MCA notifications and circulars — the periodic adjustments. MSME-1 was introduced by MCA notification S.O. 368(E) dated 22 January 2019 under Section 405. CSR-2 was inserted into the Accounts Rules by the Companies (Accounts) Amendment Rules, 2022. Due dates and fee structures change by notification and need an annual check.

The annual slate — private limited company (FY 2025-26 filings)

The AGM for a private limited company (other than its first) must be held within six months of the close of the financial year under Section 96(1). For FY 2025-26 (closed 31 March 2026), the latest permissible AGM date was 30 September 2026. The downstream deadlines flow from the AGM date:

Form	What it reports	Statutory basis	Due date (FY 2025-26)
AOC-4	Financial statements (balance sheet, P&L, cash flow, auditor's report, Board's report)	Section 137 + Rule 12 of Accounts Rules	30 days from AGM — 30 October 2026 if AGM held 30 Sep
MGT-7	Annual return — shareholding, directors, meetings, indebtedness	Section 92 + Rule 11 of Management and Administration Rules	60 days from AGM — 29 November 2026
MGT-7A	Abridged annual return for OPC and Small Company	Rule 11 (Amendment) — notified 5 March 2021	60 days from AGM (not applicable to OPC)
ADT-1	Appointment of statutory auditor (first appointment and reappointment)	Section 139 + Rule 4(2) of Audit and Auditors Rules	15 days from AGM — 15 October 2026
DPT-3	Return of deposits and exempted receipts of money	Rule 16 + Rule 16A of Deposit Rules	30 June 2026 (based on 31 March 2026 balances)
DIR-3 KYC	Director KYC (and designated partner KYC for LLPs)	Rule 12A of Appointment and Qualification of Directors Rules	30 September 2026
CSR-2	CSR activity report (only if Section 135 applicability triggered)	Section 135 + Rule 12(1B) of Accounts Rules	Filed as addendum to AOC-4

Three qualifiers are worth stating plainly. First, the AOC-4 and MGT-7 due dates run from the AGM date, not from the FY close — if the AGM was held before 30 September 2026, the downstream deadlines fall earlier. Second, ADT-1 is required at first appointment (ratification is now a one-time event under the 2017 amendment); subsequent reappointment within the five-year term is handled by Board resolution and does not require fresh ADT-1 unless the auditor changes. Third, CSR-2 only triggers where Section 135 applicability exists — net worth of Rs. 500 crore, turnover of Rs. 1,000 crore, or net profit of Rs. 5 crore, in the immediately preceding financial year.

Half-yearly — MSME-1

MSME-1 is a half-yearly return by specified companies that have outstanding payments to Micro and Small Enterprises for more than 45 days. The two cycles are:

April to September 2026: due by 31 October 2026
October 2026 to March 2027: due by 30 April 2027

The return discloses MSME suppliers, the amount outstanding and the reasons for delay. "Specified companies" under the 22 January 2019 notification are those receiving goods or services from MSMEs where payment exceeds the 45-day period under Section 9 of the Micro, Small and Medium Enterprises Development Act, 2006. A nil return is filed where applicable but there is no obligation to file where the company has no MSME suppliers for the relevant period.

One Person Company — the different calendar

An OPC is exempt from holding an AGM under Section 96(1). The implications for its ROC calendar:

AOC-4 — due within 180 days of the close of the FY. For FY 2025-26, the deadline was 27 September 2026.
MGT-7A — the abridged annual return. The 60-day-from-AGM clock does not apply because there is no AGM. Due date tracks the AOC-4 window in practice; filing in parallel is routine.
ADT-1, DIR-3 KYC, DPT-3, MSME-1 — apply as for a private limited company.

Limited Liability Partnership — a separate statute, a separate calendar

An LLP is not a company. It is governed by the Limited Liability Partnership Act, 2008, and its filings are routed through the LLP module on the MCA portal. The annual filings are:

Form	What it reports	Due date
Form 11	LLP annual return — partner details, contributions, changes	30 May each year (for FY 2025-26: 30 May 2026)
Form 8	Statement of Account and Solvency — balance sheet and solvency declaration	30 October each year (for FY 2025-26: 30 October 2026)
DIR-3 KYC	Designated partner KYC — same form as company directors	30 September each year

LLP late fees under the LLP (Amendment) Rules, 2022 are Rs. 100 per day with no upper cap for small LLPs; for other LLPs the per-day fee scales with delay (1x for up to 15 days, 2x up to 30 days, and so on). Audit of accounts is mandatory only where turnover exceeds Rs. 40 lakh or contribution exceeds Rs. 25 lakh.

Event-based filings — the common ones

Event-based forms must be filed within a defined window after the triggering event. The common ones:

Form	Trigger	Window	Statutory basis
PAS-3	Allotment of shares (any instrument)	15 days from allotment	Section 39
DIR-12	Appointment, resignation or change of director	30 days from change	Section 170 + Rule 15
SH-7	Alteration of share capital	30 days from resolution	Section 64
MGT-14	Special resolutions and specified Board resolutions	30 days from passing	Section 117
INC-22	Change of registered office	30 days from change	Section 12
BEN-2	Significant Beneficial Owner declaration (after receiving BEN-1)	30 days from BEN-1 receipt	Section 90 + SBO Rules 2018
CHG-1	Creation or modification of charge on company assets	30 days from charge creation	Section 77
INC-20A	Declaration of commencement of business (newly incorporated companies)	180 days from incorporation	Section 10A

What is actually open right now (as at 23 October 2026)

For readers landing on this page in late October 2026, the FY 2025-26 cycle is mid-flight. The deadlines that remain open:

31 October 2026 — MSME-1 for the April to September 2026 half-year, for specified companies.
30 October 2026 — AOC-4 for companies whose AGM was held on 30 September 2026 (the latest permissible AGM date). Earlier AGM, earlier AOC-4.
30 October 2026 — LLP Form 8 for FY 2025-26.
29 November 2026 — MGT-7 for FY 2025-26 for companies with 30 September 2026 AGM.

DIR-3 KYC (deadline 30 September 2026), DPT-3 (deadline 30 June 2026) and ADT-1 (15 October 2026 if AGM held 30 Sep) are already past. Late filing is still possible and necessary — DIR-3 KYC attracts a flat Rs. 5,000 late fee, and failure to re-activate the DIN leads to deactivation of the Director Identification Number itself.

FY 2026-27 calendar (full year, forward view)

For the current financial year (closes 31 March 2027), the key dates are:

31 October 2026 — MSME-1 (Apr-Sep 2026 half-year)
30 April 2027 — MSME-1 (Oct 2026-Mar 2027 half-year)
30 May 2027 — LLP Form 11 for FY 2026-27
30 June 2027 — DPT-3 (based on 31 March 2027 balances)
30 September 2027 — DIR-3 KYC; AGM for FY 2026-27 (latest permissible)
27 September 2027 — OPC AOC-4 (180 days from FY close)
15 October 2027 — ADT-1 (if AGM 30 Sep 2027)
30 October 2027 — AOC-4 for private limited companies; LLP Form 8
29 November 2027 — MGT-7 for FY 2026-27

Section 403 penalties and the escalations above them

Three layers of consequence apply when a filing is missed:

Additional fee under Section 403 (as amended, 7 May 2018) — Rs. 100 per day per form, with no upper cap. This replaces the earlier tiered structure for most ROC filings. The clock starts on the day after the due date and does not stop until the form is filed.
Director disqualification under Section 164(2) — a person who is a director in a company that has not filed financial statements or annual returns for a continuous period of three financial years becomes ineligible for re-appointment as director in that company, and in any other company, for five years.
Strike-off under Section 248 — the Registrar may strike the company's name off the register where it has failed to commence business within one year of incorporation, or has not been carrying on business for two immediately preceding financial years and has not applied for dormant status. The MCA runs periodic strike-off drives.

DIR-3 KYC is a separate regime. The flat late fee is Rs. 5,000 for post-deadline filing, and in the interim the DIN is deactivated — which blocks the director from signing any subsequent form or digital submission to the MCA.

Common mistakes

Treating the FY close as the trigger for AOC-4 and MGT-7. The actual trigger is the AGM date. An early AGM pulls every downstream deadline forward.
Assuming DPT-3 is only for companies that accept deposits. Rule 16A requires it from every company with outstanding receipts of money or loans not treated as deposits.
Missing DIR-3 KYC and discovering the DIN has been deactivated when a later form is bounced back.
Confusing MGT-7 with MGT-7A. Small Companies and OPCs file MGT-7A; others file MGT-7.
Filing ADT-1 for every reappointment within a five-year term. The 2017 amendment removed annual ratification.
LLPs assuming the Companies Act applies to them. It does not. The LLP Act, 2008 governs, with Form 11 (30 May) and Form 8 (30 October) as the annual pair.

Frequently asked questions

AOC-4 must be filed within 30 days of the Annual General Meeting under Section 137 of the Companies Act, 2013. The AGM for FY 2025-26 had to be held by 30 September 2026 (Section 96, six months from close of FY). If the AGM was held on 30 September 2026, AOC-4 is due by 30 October 2026. MGT-7 (Annual Return) is due within 60 days of the AGM — latest 29 November 2026 under Section 92.

Section 403 of the Companies Act, 2013 (as amended by the Companies (Amendment) Act, 2017, effective 7 May 2018) imposes an additional fee of Rs. 100 per day per form, with no upper cap, for most ROC filings. DIR-3 KYC has a separate flat late fee of Rs. 5,000. Failure to file for three consecutive financial years leads to director disqualification under Section 164(2) and strike-off action under Section 248.

No. Section 96(1) of the Companies Act, 2013 exempts a One Person Company from holding an AGM. An OPC files AOC-4 within 180 days of the close of the financial year and MGT-7A (not MGT-7) as its annual return. For FY 2025-26, the OPC AOC-4 deadline was 27 September 2026.

LLPs are governed by the Limited Liability Partnership Act, 2008, not the Companies Act. The two annual filings are Form 11 (Annual Return, due 30 May) and Form 8 (Statement of Account and Solvency, due 30 October). Designated partners also file DIR-3 KYC annually by 30 September. Form 11 and Form 8 attract a late fee of Rs. 100 per day with no cap for small LLPs; for other LLPs the per-day fee scales with the delay.

Yes. Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, inserted by the 2019 amendment, requires every company (other than a government company) to file DPT-3 reporting outstanding receipts of money or loans that are not considered deposits as on 31 March of each financial year. The due date is 30 June. Nil-return filing is still required where applicable.

CSR-2 is required where Section 135 CSR applicability is triggered — net worth of Rs. 500 crore or more, turnover of Rs. 1,000 crore or more, or net profit of Rs. 5 crore or more during the immediately preceding financial year. It is filed as an addendum to AOC-4 for the relevant year. CSR-2 was introduced by the Companies (Accounts) Amendment Rules, 2022.

ROC Compliance Calendar for Indian Companies — FY 2026-27 filings, deadlines and late fees.