ROC Filing Due Dates for FY 2025-26
Ensuring timely compliance with the Registrar of Companies (ROC) is crucial for companies and LLPs. Adhering to the prescribed filing deadlines maintains legal standing and avoids penalties. Below is a comprehensive guide to the key ROC filing due dates for the Financial Year (FY) 2025-26.
What are the ROC filing due dates?
Every company registered with the Ministry of Corporate Affairs (MCA) is required to furnish its annual accounts and annual returns as per the Companies Act, 2013.
ROC filing due date refers to the deadline for companies to file their Annual Return (Form MGT-7) and Financial Statements (Form AOC-4) with the Registrar of Companies (ROC).
Companies need to ensure that the ROC forms/returns are filed accurately and within the stipulated deadline. Non-compliance can result in penalties and legal repercussions. So, companies should seek the assistance of practicing CAs to ensure compliance with the filing requirements.
For the FY 2025-26, companies must adhere to key due dates for various forms and returns. Below is a detailed guide / ROC compliance calendar to help you stay on track.
ROC Return Filing Due Dates for FY 2025-26
Here are the due dates for filing ROC returns for the financial year 2025-26:
| ROC Forms/Returns | Description | Due Date [FY 2025-26] |
|---|---|---|
| Form ADT-1 | Form for Appointment of Auditor | 15th October 2026 |
| Form AOC-4 / Form AOC-4 CFS (Consolidated financial statements) | Form for Filing of Annual accounts | 29th October 2026 (27th Sep2026 for OPC) |
| Form MGT-7 | Form for Filing Annual Return | 29th November 2026 |
| Form MGT-7A | Form for filing Annual Return by OPCs and Small Company | 29th November 2026 for OPC |
| Form CRA-4 | Filing of Cost Audit Report | 30 days from the receipt of Cost Audit Report |
| Form MGT-14 | Filing Statement of Accounts of LLP | 30 days from the receipt of the Cost Audit Report |
| MSME Form 1 | Filing of resolutions with MCA regarding Board Reports and Annual Accounts | 30th April (October- March) Period 31st October (April-September) Period |
| Form-11 | Filing of annual returns of LLP | Form for filing the Director’s annual KYC |
| Form-8 | 30 days from the date of the Board Meeting | 30th October 2026 |
| DIR-3 KYC | Form for filing the Director’s annual KYC | 30th September 2026 |
AOC-4 Due Date and Penalty
The due date for filing AOC-4 with the MCA is 30 days from the conclusion of the company’s annual general meeting (AGM). The AGM should be held within six months from the end of the financial year.
However, in the case of One Person Company (OPC), form AOC-4 due date will be within 180 days from the close of the financial year.
MGT-7 Due Date and Penalty
The due date for filing form MGT-7 with the MCA is 60 days from the conclusion of AGM. The AGM should be held within six months from the end of the financial year.
Form MGT-7A due date
MGT-7A is an electronic form for filing annual returns by One Person Company (OPC) and Small company.
The due date for filing form MGT-7A with the MCA is 60 days from the conclusion of the AGM. The AGM should be held within six months from the end of the financial year.
Meaning of Small Company
As per Section 2(85) of the Companies Act, 2013 “small company” means a company, other than a public company whose-
- Paid-up share capital equal to or below Rs. 4 crores or such a higher amount specified not exceeding more than Rs.10 crores.
- turnover equal to or below Rs. 40 crore or such a higher amount specified not exceeding more than Rs.100 crore.
Thus, the current threshold (w.e.f. 15.09.2022) for defining a Small Company is: Paid up Capital – Rs. 4 Cr, Turnover- Rs. 40 Cr
Form MGT-14 due date
MGT-14 due date is 30 days from the date of financial statements and Board Report by the Board of Directors
Penalty for Non-filing of AOC-4 and MGT-7
As per Section 92 and Section 137 of the Companies Act, 2013, every company is required to file their-
- annual return (MGT-7 or 7A) within 60 days from the date of the AGM, and
- financial statement (AOC-4) within 30 days from the date of the AGM.
Non-compliance with Sections 92 and 137 attracts a penalty.
The Company shall be liable–
- to a penalty of Rs. 10,000/- and
- in case of continuing failure, with a further penalty of Rs. 100 for each day during which such failure continues, subject to a maximum of Rs. 200,000/-
The MD and CFO of the Company, if any, and in the absence of MD & CFO, any other director who is charged by the Board, and, and in the absence of any such director, all the Directors of the company shall be liable-
- to a penalty of Rs. 10,000/- and
- in case of continuing failure, with a further penalty of Rs. 100 for each day during which such failure continues, subject to a maximum of Rs. 50,000/-
MSME Form-1 due date and penalty
MSME form-1 is a form for filing half-yearly returns with the ROC in respect of outstanding payments to Micro or Small Enterprise (MSME) exceeding 45 days.
MSME Form 1 (Half-Yearly Return)Purpose:
Reporting outstanding payments to MSMEs.
Due Date:
- 30th April 2025 (for October 2024 – March 2025)
- 31st October 2025 (for April 2025 – September 2025)
Penalty for Non-filing of MSME-1
If any company fails to file the MSME-1 form then –
- the company and every officer in default will be liable to a penalty of Rs.20,000.
- In case of continuing failure, the company and every officer in default will be liable for a further penalty of Rs.1,000 for each day the failure continues, subject to a maximum of Rs.3 Lakhs.
Form CRA-4
30 days from the receipt of Cost Audit Report
DIR-3 KYC due date and penalty
All Directors must file their KYC form DIR-3 KYC (e-KYC) annually. The due date for this year (2025-26) is 30th September 2026.
Penalty for non-filing of DIR-3 KYC form
On Non-filing of DIR-3 KYC or Web KYC by 30.09.2026 (for 2026), the Director’s DIN will be marked as “Deactivated” and to activate the DIN, every Director will be required to pay Rs. 5,000 as penalty.
Avoid Delays: Complete Your Director KYC Now. File Your Director KYC Today!
Get Started with Your Director KYC Filing
LLP Annual Filing Due Date
LLPs are required to file their Statement of Account & Solvency (Form-8) within thirty (30) days from the end of the 6 months of the financial year and Annual Return (Form-11) within 60 days from the end of the financial year.
LLP’s are required to get their audit done only if, the capital contributions of the LLP exceed Rs. 25 lakhs, or the annual turnover of the LLP exceeds Rs. 40 lakhs (as the case may be).
LLP Compliance Due dates for FY 2025-26
The due date for the Annual filing for LLP for the financial year 2025-26:
LLP Form 11 (Annual Return of Limited Liability Partnership): 30th May 2026
LLP Form 8 (Statement of Account & Solvency): 30th October 2026
Income Tax Return (ITR) – 31st July 2026
Income Tax Return (Tax Audit Case): 30th September, 2026
Tips for ROC Compliance in FY 2025-26`
✔ Maintain proper books of accounts and minutes of meetings.
✔ Conduct AGM within 6 months of FY-end (by 30th September 2025).
✔ File event-based forms (like DIR-12, SH-7) within 30 days of changes.
✔ Use MCA V3 portal for seamless e-filing.
By adhering to these deadlines, businesses can ensure smooth compliance and avoid unnecessary penalties. Stay updated with MCA notifications for any last-minute changes.
Need help with ROC filings? Consult a Chartered Accountant from the team Bizindigo for expert guidance.