NAVNEET KUMAR N
Business Advisor
Published on: Mar 27, 2026
ROC Compliance Calendar FY 2025-26: Essential MCA Filing Due Dates for Companies & LLP's in India
For private limited companies, LLPs, and other entities in India, maintaining compliance with the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA) is essential. The ROC compliance calendar for FY 2025–2026 (April 1, 2025, to March 31, 2026) highlights important due dates for annual filings, periodic returns, and other mandatory MCA/ROC compliances. This revised guide covers key deadlines applicable to LLPs and private limited companies whose financial year ends on March 31, 2026. Timely compliance is crucial, as delayed ROC filings can attract significant penalties. Note: The due dates are based on the standard provisions of the LLP Act, 2008, and the Companies Act, 2013. Entities with different financial year-ends or those eligible for exemptions (such as OPCs and small companies) may be subject to variations. For the latest updates, always refer to the most recent MCA notifications.
Key Annual ROC Compliances for FY 2025-26 (Filings in 2026)
For companies with a financial year ending March 31, 2026:
| Compliance | Form | Purpose | Due Date (Assuming AGM on September 30, 2026) |
|---|---|---|---|
| Annual General Meeting (AGM) | N/A | Approve financial statements, appoint auditors, etc. | September 30, 2026 |
| Auditor Appointment Intimation | ADT-1 | Notify ROC of auditor appointment/reappointment | October 15, 2026 (within 15 days of AGM) |
| Financial Statements Filing | AOC-4 (or AOC-4 XBRL/CFS as applicable) | Submit audited balance sheet, P&L, etc. | October 30, 2026 (within 30 days of AGM) |
| Annual Return Filing | MGT-7 (or MGT-7A for OPC/small companies) | Details of shareholders, directors, etc. | November 29, 2026 (within 60 days of AGM) |
| Board Resolutions (if applicable) | MGT-14 | File resolutions for approval of accounts (for public companies/select cases) | Within 30 days of board meeting |
Periodic and Other Key ROC Compliances in FY 2025-26 :
| Month | Due Date | Form | Purpose | Applicability | Penalty for Delay |
|---|---|---|---|---|---|
| April 2026 | April 30, 2026 | MSME-1 | Half-yearly return for outstanding payments to MSMEs | Companies with dues to micro/small enterprises >45 days (Oct 2025–Mar 2026) | ₹20,000 + ₹1,000/day (continuing, max ₹3 lakh for officer) |
| May 2026 | May 30, 2026 | Form 11 | Annual return of LLP | All LLPs | ₹100/day (no upper limit) |
| May 2026 | May 30, 2026 | PAS-6 | Reconciliation of Share Capital Audit Report (half-yearly) | Unlisted public companies (Oct 2025–Mar 2026) | Penalties as per rules |
| June 2026 | June 30, 2026 | DPT-3 | Return of deposits/exempted deposits/outstanding loans | All companies (except exempted) | Up to ₹5 crore plus further penalties |
| September 2026 | September 30, 2026 | DIR-3 KYC | Director/Designated Partner KYC | All DIN/DPIN holders as on March 31, 2026 | ₹5,000 (late fee); DIN deactivation |
| October 2026 | October 30, 2026 | Form 8 | Statement of Accounts & Solvency | All LLPs | ₹100/day (no upper limit) |
| October 2026 | October 31, 2026 | MSME-1 | Half-yearly return for outstanding payments to MSMEs | Companies with dues to micro/small enterprises >45 days (Apr–Sep 2026) | ₹20,000 + ₹1,000/day (continuing, max ₹3 lakh for officer) |
| November 2026 | November 30, 2026 | PAS-6 | Reconciliation of Share Capital Audit Report (half-yearly) | Unlisted public companies (Apr–Sep 2026) | Penalties as per rules |
Disclaimer: This ROC compliance calendar for FY 2025-26 is informational and based on current regulations as of December 2025. Due dates may change via MCA circulars. IndiaFilings advises verifying with official MCA sources or consulting professionals for entity-specific guidance. We assume no liability for errors or omissions.