Annual ROC Compliance Calendar for a Private Limited Company — Due Dates, Forms and Penalties
Every private limited company registered under the Companies Act, 2013 has a set of recurring — mostly annual — compliances to be filed with the Registrar of Companies (RoC), independent of whether the company did any business during the year. Missing these dates does not just attract a late fee; several defaults can also trigger disqualification of directors or striking off of the company under Section 248.
This page consolidates the statutory due dates for the year’s principal ROC and MCA compliances into a single reference calendar. Each form links through to a detailed filing guide already available on this site.
Annual Compliance Calendar (Financial Year Basis)
Assuming a financial year of 1st April to 31st March, and an AGM held by 30th September (the statutory deadline under Section 96 for most private companies):
| Compliance | Form | Due Date | Statutory Basis |
|---|---|---|---|
| Auditor appointment (5-year term, at AGM) | ADT-1 | Within 15 days of the AGM | Section 139(1) |
| Financial statements filing | AOC-4 / AOC-4 XBRL | Within 30 days of the AGM | Section 137 |
| CSR expenditure reporting (if CSR applicable) | CSR-2 | Filed as a linked form with AOC-4 for FY 2024-25 onwards | Section 135, Rule 12 CSR Rules |
| Annual Return | MGT-7 (or MGT-7A for OPCs/small companies) | Within 60 days of the AGM | Section 92 |
| Report on AGM (listed companies) | MGT-15 | Within 30 days of the AGM | Section 121 |
| Director KYC (periodic) | DIR-3-KYC-Web | 30th June, once every 3rd consecutive financial year (for DIN holders as on 31st March) — see the DIN KYC Due Date Calculator | Rule 12A(1), Companies (Appointment & Qualification of Directors) Rules, as amended w.e.f. 31 March 2026 |
| Director KYC (event-based update) | DIR-3-KYC-Web | Within 30 days of change in mobile number, email or residential address | Rule 12A(2), Companies (Appointment & Qualification of Directors) Rules |
| Return of deposits / exempted receipts | DPT-3 | 30th June every year (for the position as on 31st March) | Rule 16, Companies (Acceptance of Deposits) Rules |
| Half-yearly return of outstanding MSME dues (>45 days) | MSME Form I | 30th April (for Oct–Mar) and 31st October (for Apr–Sep) | Section 405, MSME Development Act notification |
| Demat reconciliation (unlisted public companies) | PAS-6 | Within 60 days of each half-year end (30 September and 31 March) | Rule 9A, Companies (Prospectus and Allotment of Securities) Rules |
| Cost Audit Report (if applicable) | CRA-4 | Within 30 days of receipt of the cost auditor’s report | Rule 6(6), Companies (Cost Records and Audit) Rules |
Event-Based Compliances (Not Tied to the Financial Year)
Several filings are triggered by a specific corporate event rather than the annual cycle, and are equally important to track:
| Event | Form | Due Date |
|---|---|---|
| Resolutions passed (special resolutions, board resolutions requiring filing, etc.) | MGT-14 | Within 30 days of passing the resolution |
| Creation/modification of a charge | CHG-1 | Within 30 days of creation (extendable up to 60 days with additional fee) |
| Satisfaction of a charge | CHG-4 | Within 30 days of the date of satisfaction |
| Appointment/cessation of directors and KMP | DIR-12 | Within 30 days of the event |
| Auditor resignation | ADT-3 | Within 30 days of resignation |
| Allotment of securities | PAS-3 | Within 15 days of allotment |
| Change in registered office | INC-22 | Within 15/30 days depending on the nature of change |
| Commencement of business (post incorporation) | INC-20A | Within 180 days of incorporation |
Additional Fee for Delay in Filing
Under the Companies (Registration Offices and Fees) Rules, 2014, most e-forms filed with delay attract an additional fee calculated per day/slab of delay over and above the normal filing fee, in addition to the specific late fee prescribed for certain forms (for example, a flat late fee applies for DIR-3 KYC and DPT-3 filed after the due date). Where a form remains unfiled beyond the permissible delay, the company and its officers in default also become exposed to penalty/prosecution provisions under the relevant section of the Companies Act, and continued non-filing of annual returns/financial statements for a specified period can be a ground for the RoC to strike the company off the register under Section 248.
Practical Notes
- AGM date drives most annual due dates. ADT-1 (15 days), AOC-4 (30 days) and MGT-7/7A (60 days) are all computed from your company’s actual AGM date, not from the financial year-end. A company holding its AGM earlier than 30th September will have correspondingly earlier due dates for these three forms.
- First AGM has a different deadline. A newly incorporated company must hold its first AGM within nine months of the close of its first financial year (not the usual six months), so the downstream ADT-1/AOC-4/MGT-7 dates shift accordingly for year one. See Filing Form ADT-1 for Appointment of First Auditor for whether ADT-1 is even mandatory in that scenario.
- DIR-3-KYC-Web is no longer an annual filing. Under the Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (effective 31 March 2026), periodic KYC is now due only once every third financial year, by 30th June — not every year by 30th September as under the old rule. An event-based filing (change of mobile/email/address) is still required within 30 days, independent of the 3-year cycle. Use the DIN KYC Due Date Calculator to check exactly when a given DIN is next due. DPT-3 remains a calendar-fixed annual filing, due 30th June.
- Dormant and small companies still have obligations — a dormant company must file MSC-3 annually to retain dormant status, and small companies/OPCs use MGT-7A instead of MGT-7 but are not otherwise exempt from the annual filing cycle.
- Cross-check current-year extensions. The MCA periodically extends due dates or fee-relief windows through General Circulars (as with CCFS-2026); always check the MCA Notifications & Circulars page for the latest position before treating the above dates as final for a given year.
Key Takeaways
- The three big AGM-linked annual filings are ADT-1 (15 days), AOC-4 (30 days) and MGT-7/MGT-7A (60 days) from the date of the AGM.
- DIR-3-KYC-Web is now triennial — due once every 3rd financial year by 30 June (not annually), plus an event-based filing within 30 days of any change in contact details. DPT-3 remains a fixed annual calendar date (30 June), independent of the AGM.
- MSME Form I is a half-yearly filing (30 April and 31 October) for companies with outstanding dues to micro/small suppliers beyond 45 days.
- Event-based filings (MGT-14, CHG-1/4, DIR-12, PAS-3, INC-22, INC-20A) run on their own clocks tied to the underlying corporate action, not the financial year.
- Persistent non-filing carries escalating additional fees and can ultimately expose the company to striking off under Section 248 — the CCFS-2026 amnesty window is currently available for companies looking to clear a backlog at reduced cost.