Missing a single ROC filing deadline can set off a chain of late fees, DIN deactivations and director disqualifications that take months and significant money to untangle. This compliance calendar consolidates every MCA filing due date for private limited companies, OPCs and LLPs for FY 2025-26 in one place.
Bookmark this page and check it before the start of every month.
Annual Compliance Due Dates FY 2025-26
| Form | Purpose | Who Files | Due Date (FY 2025-26) |
|---|---|---|---|
| DPT-3 | Return of deposits / exempt deposits | All companies with outstanding loans | 30 June 2025 |
| MSME-1 (H1) | Outstanding payments to MSME suppliers (Oct–Mar) | Companies with MSME dues >45 days | 30 April 2025 |
| DIR-3 KYC | Annual KYC for all directors | All DIN holders | 30 September 2025 |
| AGM | Annual General Meeting | All companies except OPC | 30 September 2025 |
| ADT-1 | Auditor appointment intimation | All companies post-AGM | 15 days after AGM (by 15 October 2025) |
| AOC-4 | Financial statements | All companies | 30 days after AGM (by 30 October 2025) |
| MGT-7A | Annual return (small companies & OPCs) | Small companies and OPCs | 60 days after AGM (by 28 November 2025) |
| MGT-7 | Annual return (other companies) | Non-small private limited companies | 60 days after AGM (by 28 November 2025) |
| MSME-1 (H2) | Outstanding payments to MSME suppliers (Apr–Sep) | Companies with MSME dues >45 days | 31 October 2025 |
| OPC AOC-4 | OPC financial statements | One Person Companies | 180 days from FY end (27 September 2025) |
Event-Based Filings (Any Time of Year)
| Form | Trigger Event | Deadline |
|---|---|---|
| DIR-12 | Director appointment, resignation or cessation | 30 days from event |
| ADT-1 | First auditor appointment by Board (post-incorporation) | 15 days from Board resolution |
| INC-22 | Change in registered office address | 30 days from change |
| SH-7 | Increase in authorised share capital | 30 days from the resolution |
| PAS-3 | Allotment of shares | 30 days from allotment |
| CHG-1 | Creation or modification of charge | 30 days (extendable to 60 days) |
| CHG-4 | Satisfaction of charge | 30 days from satisfaction |
| MGT-14 | Special or ordinary resolutions requiring ROC filing | 30 days from passing resolution |
| DIR-3 KYC | Director KYC (3-year cycle from Dec 2025 amendment) | 30 June (of the cycle year) |
LLP Annual Filing Due Dates 2025-26
| Form | Purpose | Due Date |
|---|---|---|
| LLP Form 11 | Annual return | 30 May 2025 (60 days from FY end) |
| LLP Form 8 | Statement of accounts & solvency | 30 October 2025 (within 30 days of 6 months from FY end) |
Late Fee Structure for Annual Forms
All MCA annual forms use the same late fee multiplier system. The base government fee (which varies by share capital) is multiplied as follows:
| Delay Period | Additional Late Fee |
|---|---|
| Up to 30 days | 2× normal government fee |
| 30 to 60 days | 4× normal government fee |
| 60 to 90 days | 6× normal government fee |
| 90 to 180 days | 8× normal government fee |
| More than 180 days | 12× normal government fee |
For the exact fee for your company, use the MCA fees calculator it calculates the government fee and late penalty for any form and share capital combination instantly.
High-Risk Deadlines to Watch Closely
30 September Triple Deadline
The 30 September deadline is the most critical date in the ROC calendar. On the same day:
- DIR-3 KYC must be filed for all directors miss it and DINs are deactivated, blocking all future filings until the ₹5,000 per DIN penalty is paid
- AGM must be held, triggering the 15, 30 and 60-day clocks for ADT-1, AOC-4 and MGT-7/7A
- OPC AOC-4 deadline (27 September) OPCs don't have an AGM, so their financial statements are due 180 days from the financial year end
30 June DPT-3
DPT-3 is the most commonly missed annual filing for private limited companies. It applies to virtually every company that has any director loans, shareholder loans or other outstanding borrowings as of 31 March. See the complete DPT-3 return of deposits guide.
28 November Annual Returns
MGT-7 and MGT-7A must be filed within 60 days of the AGM. If the AGM was held on 30 September, this falls on 28 November. Late annual returns attract ₹100 per day of delay with no maximum cap a filing 90 days late generates ₹9,000 in late fees alone. See the guide on MGT-7A vs MGT-7 which form to file.
Consequences of Missed Deadlines
- Late fees: 2× to 12× the normal government fee, compounding with every delay bracket
- DIR-3 KYC default: DIN deactivated; ₹5,000 per DIN to reactivate
- Section 164(2) disqualification: Directors of companies that miss AOC-4 and MGT-7 for 3 consecutive years are disqualified across all their boards for 5 years. See the director disqualification guide.
- Strike-off: The ROC may initiate Section 248 proceedings against companies with sustained non-filing history
- AGM default: Up to ₹1,00,000 penalty on the company plus ₹5,000/day for continuing default
How to Never Miss a Deadline
Manual tracking across a portfolio of companies is the number-one cause of missed filings, which is why most firms eventually move to dedicated ROC filing software. A calendar reminder for one company is manageable; fifty entities with different incorporation dates, different financial year configurations and different event-based triggers is not.
Leagully tracks every company's ROC compliance calendar automatically, sends reminders before each deadline, and prepares the forms from live MCA data so filing is a review-and-approve step not a data-entry exercise. For the detailed breakdown of each annual form, see the MCA compliance checklist for private limited companies.