30 April
MSME Form I
Half-yearly return for October–March by specified companies with reportable MSE supplier dues.
Conditional
At-a-glance calendar
Important ROC due-date rules during 2026
These are standard recurring dates or timelines. A filing may not apply to every entity, and MCA may issue extensions or revised filing instructions.
Use dates carefully: AOC-4 and MGT-7/MGT-7A are linked to the actual or statutory AGM date. Event-based forms run from the relevant event. Always confirm the entity’s status, financial year, AGM date and latest MCA notification before filing.
30 May
LLP Form 11
Annual return of an LLP, generally due within 60 days of the close of its financial year.
LLP annual30 May
PAS-6
Reconciliation of share capital for the half-year ended 31 March, for entities covered by the dematerialisation rules.
Conditional30 June
DPT-3
Annual return of deposits and/or reportable amounts not treated as deposits, where the rules apply.
Conditional30 September
DIR-3 KYC / KYC-WEB
KYC for an individual holding DIN as on 31 March, subject to the prescribed route and exceptions.
DIN holderAGM-linked
ADT-1
Auditor appointment filing, generally within 15 days of the AGM when a filing obligation arises.
Appointment-linked30 days after AGM
AOC-4 family
Financial statements and prescribed attachments. OPC follows its specific statutory timeline.
Company annual30 October
LLP Form 8
Statement of Account and Solvency for an LLP with a standard 31 March financial year.
LLP annual31 October
MSME Form I
Half-yearly return for April–September by specified companies with reportable MSE supplier dues.
Conditional60 days after AGM
MGT-7 / MGT-7A
Annual return. MGT-7A is the abridged form for OPCs and small companies.
Company annual29 November*
PAS-6
Common due date for the half-year ended 30 September, being 60 days from half-year end.
ConditionalEvent-based
DIR / PAS / MGT / CHG forms
File when directors, capital, registered office, charges, ownership or resolutions change.
Triggered by event
Entity-wise annual filings
Mandatory and conditional MCA compliance
Select an entity to focus the table. “Conditional” means the form becomes mandatory only when its legal trigger, classification or threshold applies.
| Entity | Compliance / form | Standard timeline | Purpose | Applicability |
|---|---|---|---|---|
| All companies | AOC-4 / variants | Generally within 30 days of AGM; special rule for OPC | File adopted financial statements, Board’s Report, auditor’s report and prescribed attachments. | Core annual filing |
| Companies other than OPC/small company | MGT-7 | Within 60 days of AGM or the date AGM should have been held | Annual return covering ownership, directors, meetings, remuneration and compliance particulars. | Core annual filing |
| OPC / small company | MGT-7A | Within the prescribed 60-day annual-return timeline | Abridged annual return for OPCs and companies qualifying as small companies. | Core annual filing |
| Companies | ADT-1 | Generally within 15 days of the relevant AGM | Intimate appointment or reappointment of statutory auditor. | When appointment filing is due |
| Companies / DIN holders | DIR-3 KYC / WEB | 30 September for DIN allotted up to 31 March | Annual KYC of directors and other DIN holders through the prescribed route. | DIN-holder compliance |
| Companies | DPT-3 | 30 June | Return of deposits and/or prescribed outstanding money or loan not treated as deposits. | Based on receipts and exemptions |
| Specified companies | MSME Form I | 30 April and 31 October | Report prescribed outstanding dues to micro or small enterprise suppliers for each half-year. | Only specified companies |
| Covered unlisted companies | PAS-6 | Within 60 days of each half-year end | Reconcile issued capital with capital held in dematerialised form. | Rule 9A/9B classification |
| CSR-covered companies | CSR-2 | With/after AOC-4 as prescribed for the financial year | Report corporate social responsibility particulars. | Section 135 thresholds |
| Companies meeting certification threshold | MGT-8 | Attached to MGT-7 | Practising company secretary’s certification of the annual return. | Listed / prescribed capital or turnover |
| Listed / prescribed public companies | MR-3 | Attached to Board’s Report | Secretarial audit report under section 204. | Classification / threshold based |
| LLP | LLP Form 11 | 30 May for a 31 March year-end | Annual return containing partner, contribution and prescribed compliance details. | Core annual filing |
| LLP | LLP Form 8 | 30 October for a 31 March year-end | Statement of Account and Solvency; certification requirements depend on prescribed limits. | Core annual filing |
| Section 8 company | AOC-4 + MGT-7 | AGM-linked annual timelines | Annual financial statements and annual return, with Section 8-specific licence objects and disclosures considered. | Core annual filing |
| Foreign company | FC-3 / FC-4 | Annual / event-linked as prescribed | Accounts, places of business and annual return of a foreign company operating in India. | Foreign company only |
| Nidhi / Producer Company | NDH / prescribed forms | Form-specific timelines | Sector/class-specific filings in addition to ordinary company annual compliance. | Special company class |
Important: Audit, AGM, Board meetings, statutory registers, minutes, disclosures and accounting records remain relevant even where no separate e-form is listed. Income-tax, GST, labour, FEMA, FCRA and sector-regulator filings are separate from ROC compliance.
Event-based ROC compliance
Filings triggered when company details change
These obligations do not wait for the annual filing season. The exact form and deadline depend on the transaction and entity type.
Directors & KMP
- DIR-12 for appointment, resignation or change in designation
- DIR-3 / DIR-6 for DIN application or particulars
- MR-1 for appointment of managerial personnel where applicable
- Board disclosures including MBP-1 and eligibility declarations
Registered office
- INC-22 for registered-office verification or change
- MGT-14 / INC-23 where resolutions or approvals are required
- LLP Form 15 for LLP registered-office change
- Maintain name, address and statutory display requirements
Share capital & allotment
- PAS-3 for return of allotment
- SH-7 for alteration of authorised share capital
- PAS-6 for covered dematerialisation compliance
- Private placement, rights issue, transfer and beneficial ownership records
Resolutions & agreements
- MGT-14 for prescribed Board or shareholder resolutions
- Alteration of MOA/AOA and object clauses
- Special resolutions and specified agreements
- LLP Form 3 for agreement or contribution changes
Loans, charges & deposits
- CHG-1 / CHG-9 for creation or modification of charges
- CHG-4 for satisfaction of charge
- DPT-3 annual reporting where applicable
- Board/member approvals for related-party or inter-corporate transactions
Beneficial ownership
- BEN-2 after receipt of applicable BEN-1 declaration
- MGT-6 for beneficial-interest declarations
- Register of significant beneficial owners
- Ongoing review of control and indirect holding changes
LLP partners
- LLP Form 4 for appointment, cessation or change
- LLP Form 3 for agreement and contribution updates
- Consent and designated-partner records
- Form 12 for additional place of business, where relevant
Conversion, closure & status
- Strike-off forms such as STK-2 or LLP Form 24
- Dormant status and active-status applications
- Conversion between eligible entity forms
- Restoration, compounding or adjudication support where required
Special company classes
- Section 8 licence and object-related approvals
- Nidhi, Producer Company and foreign-company forms
- CSR reporting for covered companies
- Secretarial audit and cost-audit filings where thresholds apply
Governance calendar
Compliance beyond uploading ROC forms
A complete annual review should test the underlying records and approvals—not only whether an SRN was generated.
Close books & reconcile
Reconcile bank, share capital, related parties, loans, deposits, MSME dues, fixed assets and statutory ledgers after year-end.
Complete audit & Board approval
Prepare financial statements, Board’s Report and applicable annexures; convene the Board with proper notice, quorum and minutes.
Hold AGM where applicable
Issue notice, complete auditor and member formalities, adopt accounts and record proceedings within statutory timelines.
File, preserve & monitor
File the correct forms, retain challans and signed records, update registers, and track any resubmission or MCA notice.
Frequently asked questions
ROC compliance calendar FAQs
Short answers to common annual filing questions for companies and LLPs.
Is ROC filing required when a company has no turnover or business activity?
Generally yes. An active company ordinarily continues to have annual financial-statement and annual-return obligations even if it is inactive operationally or has nil turnover. A dormant company follows a separate statutory framework; simply having no transactions does not automatically make a company dormant.
What is the difference between MGT-7 and MGT-7A?
MGT-7 is the annual-return form generally used by companies, while MGT-7A is the abridged annual return prescribed for an OPC and a small company. Classification should be checked for the relevant financial year before choosing the form.
Does an OPC need to hold an AGM?
The AGM provisions do not apply to an OPC in the same way as companies with multiple members. OPC financial-statement filing follows the specific timeline under section 137, and its annual return is filed in the prescribed abridged form.
Are LLP Form 8 and Form 11 both mandatory?
They are the two core annual MCA filings for an LLP: Form 11 is the annual return and Form 8 is the Statement of Account and Solvency. Certification and audit requirements can vary based on applicable thresholds and current rules.
Does every company need to file DPT-3 and MSME Form I?
No. Both require an applicability review. DPT-3 depends on the company class and relevant deposits or outstanding receipts. MSME Form I applies to specified companies with reportable dues to micro or small enterprise suppliers under the governing order.
What happens if an MCA or ROC form is filed late?
Additional filing fees, statutory penalties, adjudication exposure, director consequences and restrictions on further filings may arise depending on the form and delay. Some defaults can also affect due diligence, fundraising, banking and closure applications.
Why can the actual AOC-4 and MGT-7 due dates differ?
Their deadlines are calculated from the AGM or the date by which the AGM should have been held. First financial years, AGM extensions, non-holding of AGM, OPC rules and MCA circulars can change the operational date.
Official references
Primary MCA compliance sources
Use the latest Act, rules, instruction kits, notifications and MCA portal advisories when calculating a filing obligation.
Companies Act, 2013 — MCA
DPT-3 instruction kit — MCA
DIR-3 KYC instruction kit — MCA
LLP Form 11 instruction kit — MCA
LLP Form 8 instruction kit — MCA
Specified Companies MSME Order — MCA
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