Business Setup

Due Dates For ROC Filing For FY 2025-26

  • April 16, 2026
  • 15 mins
  • 11.2K Views
ROC Due Date of Filing

Under the Companies Act 2013 and the Limited Liability Partnership Act 2008, companies and LLPs are required to file annual returns with the ROC. The forms are filed with the Registrar of Companies (ROC) annually or upon the occurrence of a specific event. With the filing of the ROC form, time compliance is necessary to avoid heavy penalties that can affect the continuity of your business operations.

In this blog, we will look at the ROC compliance calendar for FY 2025-26 in detail, including important filing due dates for companies and LLPs and more.

Key Takeaways
  • Business shall track the AGM-based deadlines (AOC-4 & MGT-7).
  • Maintain a compliance calendar to avoid any last-minute delays.
  • Businesses shall prioritize DIR-3 KYC (Sept 30) and DPT-3 (June 30) annually.
  • Businesses should handle event-based filings immediately after the occurrence.
  • Non-compliance imposes hefty fines and takes a toll on overall business finances.
  • The ROC is responsible for ensuring corporate registration, maintaining statutory records, and ensuring adherence to the Companies Act and other related regulations.

Key Due Dates For ROC Filings

For each and every company registered under the Companies Act 2013 and LLPs registered under the Limited Liability Partnership Act 2008, filing the relevant ROC filing form before the provided due dates is mandatory. If not done, the consequences of non-compliance are hefty. Hence, ROC form filing, duly and with awareness of the important due dates, shall be the first priority of every LLP or company.

The following table demonstrates the ROC compliance calendar for annual and regular returns during FY 2025-2026

Section & Act Name Of The Form Purpose Of E-form Due Date Of Filing Due Date For FY 2025-26
Section 139 of the Companies Act 2013 Form ADT-1 Appointment of Auditor (If Applicable)
15 days of the meeting were spent on appointing the auditor.
October 14, 2026
(If appointed in the annual general meeting (AGM) and the date of AGM is 30th September 2016).
Section 137 of the Companies Act 2013. Form AOC-4 and Form AOC-C CFS (In the event of consolidated financial statements) Annual account filing 30 days after the AGM conclusion. Whereas in the case of an OPC (one person company), it is within 180 days from the financial year closing.
Either the due date is 30 days after the AGM conclusion or October 29, 2026 (whichever is earlier).

For OPC, it is September 27, 2026
Section 92 of the Companies Act, 2013 Form MGT-7 / MGT-7A Filing of Annual Return 60 days from the AGM conclusion.
November 28 2026 (whichever is earlier).
Section 148 of the Companies Act, 2013. Form CRA-4 Filing cost of the audit report. It is 30 days from the receipt of the cost audit report
The due date is also 30 days from the Receipt of the cost audit report.
Section 179 of the Companies Act, 2013 Form MGT-14 Regarding the Board of Report and Annual accounts filing resolutions with the MCA. 30 days from the board report presented by the Board of Directors and from the date of the financial statements.
30 days from the date of the board meeting.
Vide Gazette notification S.O 5622 (E) dated 02.11.2018 MSME Form 1 The half-yearly return with the registrar regarding the outstanding payments to Micro or Small Enterprises. In order to report the dues to MSME exceeding 45 days, if any, on a half-yearly basis.
April 30, 2026 (Oct to Mar Period) and October 31, 2026 (April to September Period)
Section 34 of the LLP Act, 2008 MCA LLP Form 8 Statements of Accounts of Limited Liability Partnership. The statement of accounts and solvency shall be submitted within 30 days from the end of the sixth month of the financial year. October 30, 2026
Section 35 of the LLP Act, 2008 MCA LLP Form 11 Annual Return Filing In the 60 days of the closure of the financial year. May 30th 2026.

Note: As notified by the Ministry of Corporate Affairs (MCA), the due dates for filing Form AOC-4, AOC-4 (CFS), AOC-4 XBRL, and AOC-4 Non-XBRL depend on the date of the AGM and any extensions notified by the MCA. The due date of ROC annual return filing for these forms is till September 27, 2026, and October 29, 2026, for a one-person company. Other forms, such as MGT-7/MGT-7A, have been due on November 28, 2026, within 60 days of the AGM.

Furthermore, for NRIs, adhering to these due dates becomes even more important as missing out on these filing because of the lack of physical presence or delayed communciation with the sonculstes can lead to ehacy penalies. Henceforth must take

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Event-Based ROC Filing Due Dates

Form Name Due Date Of Filing Purpose
DIR-12 In the next 30 days of the change in Directorship.
Change in the Director of the company
SH-7 Within 30 days of a change in the authorized share capital.
Change in the authorized share capital
MGT-14, & PAS-3 MGT-14 is filed within 30 days of passing a special resolution acknowledging the shareholder's approval. Furthermore, the company is required to file e-form PAS-3 within the next 15 days of making the share allotment. Return of the allotment.
CHG-1 In the next 30 days of the creation or modification of the charge. Creation and modification of the charge.
CHG-4 In the next 30 days of the loan satisfaction Registration of satisfaction of charge.
ADT-1 In the next 15 days of the statutory audit appointment with the ROC. Appointment of the statutory auditor.
ADT-3 Within the next 30 days of the auditor's resignation. Statutory auditor resignation.
INC-22 You shall inform the ROC of any change in the registered office of the company. Registered office shifting in the same city without any changes to the jurisdiction of the ROC.
INC-23, INC-28, INC-22 and MGT-14 The company shall file MGT-14 e-form within 30 days of the special resolution. The company is also required to apply to the RD for approval of the registered office shift in Form 23.

Following these filings, the RD's approval order must be filed within 60 days using e-Form INC-28. Additionally, the company is required to file INC 22 within 15 days of RD approval.		 The registered office is being shifted outside the city with a change in the ROC jurisdiction.
DPT-3 June 30 with the ROC for every FY ending on March 31.
Returns of deposits within the company.
MGT-14 A company shall file different agreements and resolutions with the ROC by filing an e-Form MFT-14. Filing of the agreements and the resolution with the ROC.
AOC-5 In the next 7 days, pass the board resolution to inform the ROC. The additional places, other than the company's registered office, where the statutory registers or other books of account are kept.
BEN-2 The company is liable to inform the ROC about the Substantial Beneficial Owners in the e-form BEN-2 The disclosure of the substantial beneficial ownership (SBO).

However, NRIs and shareholders must be aware of event-based filing requirements, as delays may arise due to cross-border documentation and approvals. 

Penalties For Missing ROC Due Dates Of Filing

The companies and firms shall file the ROC forms by the ROC filing deadlines, as noncompliance carries hefty fines.

Period Of Delay Penalty Charge
Up to 15 days (as by sections 93, 139, and 157) 1X of the normal fee.
More than 15 days and up to 30 days (Section 93, 139, and 157), and up to 30 days in the existing forms. 2X of the normal fee.
More than 30 days and up to 60 days. 4X the normal fee.
More than 60 days and up to 90 days 6X the normal fees.
More than 90 days and up to 180 days. 10X of the normal fees.
More than 180 days to 270 days. 12X the normal fees.
Delay beyond the 270 days. The second provision of subsection (1) of section 403 of the Act might be referred to. (Rs 100 per penalty is imposed after 270 days).

However, for NRIs, penalties can become more burdensome due to currency differences and compliance complexities.

A Tip For NRI Business Owners

As an NRI running a company in India or planning a business setup in India, the ROC compliance is even more essential for you.

  • Remote management challenges.
  • Dependence on professionals (CA/CS)
  • Cross-border regulatory scrutiny.

NRI business owners must seek professional CA assistance to ensure compliance with ROC filing calendar requirements, ROC filing deadlines, and more.

Start Your NRI Business Journey

Our experts offer professional guidance for a smooth business setup.

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The Bottom Line

For companies registered under the Companies Act 2013, meeting due dates for ROC filings is an important compliance requirement for ensuring seamless business operations. However, it is important to know that these ROC filing due dates are tentative and can be revised by the regulatory authorities. Henceforth, it is essential for a company to track the relevant due dates for each form to ensure compliance and keep penalties at bay.

As an NRI, if you are seeking professional ROC form filing assistance, Savetaxs is the name to trust. Our experts provide end-to-end consultation on managing statutory compliance and documentation for companies by filing relevant e-forms with the MCA in India. From ROC compliance and filings to event-based filing, compliance incorporation, MCA portal management, statutory records maintenance, ROC filing deadline management, and more, our team of CAs helps you with all of it.

Connect with us as we serve our clients 24/7 across all time zones.

Note: This guide is for information purposes only. The views expressed in this guide are personal and do not constitute the views of Savetaxs. Savetaxs or the author will not be responsible for any direct or indirect loss incurred by the reader for taking any decision based on the information or the contents. It is advisable to consult either a CA, CS, CPA or a professional tax expert from the Savetaxs team, as they are familiar with the current regulations and help you make accurate decisions and maintain accuracy throughout the whole process.

Pankaj Shaw
Pankaj Shaw(Tax Expert)

Mr Shaw brings 8 years of experience in auditing and taxation. He has a deep understanding of disciplinary regulations and delivers comprehensive auditing services to businesses and individuals. From financial auditing to tax planning, risk assessment, and financial reporting. Mr Shaw's expertise is impeccable.

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Frequently Asked Questions

The due dates for ROC filing depend on the specific form and the company's financial year-end. The key due dates include.

  1. Form-11 (LLP): Within 60 days from the end of the financial year.
  2. DPT-3: On or before June 30th.
  3. DIR-3 KYC: September 30.
  4. AOC-4: In the next 30 days of the AGM
  5. MGT-7: In the next 60 days from the AGM conclusion.

According to the official website, LLPs and businesses shall download the paperwork from the MCA website. They shall complete the form, including the necessary documentation, and submit it through the MCA portal.

Yes, you can ask the ROC for more time to file the form by requesting an extension with the ROC where it is registered. However, the LLP or the business has to explain why it needs an extension to file the form. If the ROC finds the justification acceptable, the ROC will grant an extension.

The businesses shall conduct their AGM, annual general meeting, within the next six months of their fiscal year conclusion. Meaning, an AGM shall take place before September 30 every year if the company's fiscal year ends in March.

If the director has not completed DIR-3 KYC in a timely manner, their DIN will be deactivated in MCA records due to non-filing.