Annual ROC Compliance Calendar 2026-27: Every Filing Deadline Private Limited Companies Must Track

The ROC compliance calendar for 2026-27 sets the mandatory statutory filing deadlines for Indian private limited companies for FY 2025-26. Late filing costs vary by form, ₹100 per day with no cap on AOC-4 and MGT-7, and 2x to 12x the normal fee on DPT-3 and ADT-1 and repeated default can disqualify directors. Companies must track these critical dates:

• June 30, 2026: File Form DPT-3 (Return of Deposits & Exempted Loans).
• September 30, 2026: Hold the Annual General Meeting (AGM).
• October 30, 2026(30 days from AGM): File Form AOC/AOC 4 XBRL (Audited Financial Statements).
• November 29, 2026(60 days from AGM): File Form MGT-7 or MGT-7A (Annual Returns).
• DIR-3 KYC Web: No longer annual. Directors already KYC-compliant are next due by June 30, 2028 – unless mobile, email, or residential address changes, which requires an update filing within 30 days.

Getting your legal framework right is just as important as generating revenue. It keeps your business compliant, ensures banks will approve your working capital loans, and lets you operate without the constant stress of government notices. 

But let’s be honest: the Companies Act, 2013 is incredibly rigid, and business owners often make small portal errors that lead to massive compounding penalties. Even worse, leaving your annual compliance for private limited company operations to the last minute guarantees system crashes during the September rush.

With the MCA V3 Portal fully relying on Straight-Through Processing (STP) in 2026, tax authorities are stricter than ever. A single default now triggers a penalty which starts from ₹100 per day per form and in some cases with no upper limit.

In this guide, we have published a full month ahead of the September season & we will walk you through the exact dates you need to track, the critical forms to submit, and the technical mistakes to avoid.

Before marking these dates on your calendar, you must first check your exact company classification to ensure you file the correct versions of these forms.

Understanding Your Company Classification

Before looking at specific dates, you need to know how the government classifies your business under the Companies Act, 2013. Your entity size changes the exact forms you file and how many meetings you must hold each year.

The Complete ROC Compliance Calendar: All Mandatory Forms

Form Name	Purpose	Applicability	Standard Statutory Due Date
AOC-4 / XBRL	Annual financial statements	All companies	30 days from AGM (typically Oct 30)
MGT-7 / MGT-7A	Annual return with company details	All companies	60 days from AGM (typically Nov 29)
Form-11 (LLP)	Annual return with business and partner details	All LLPs	May 30 (60 days from FY end)
Form-8 (LLP)	Statement of Account & Solvency	All LLPs	October 30
DIR-3 KYC	Mandatory KYC verification	Directors/DPs of all companies	June 30 (New 2026 triennial cycle based on DIN allotment)
DPT-3	Reporting outstanding receipts, deposits, and loans	All companies	June 30 (Extended to July 31 for this FY)
MSME-1	Reporting delayed payments to MSMEs > 45 days	All companies	April 30 (Oct–Mar half) October 31 (Apr–Sep half)
ADT-1	Appointment of Statutory Auditor	All companies	15 days from AGM
PAS-6	Share Capital Audit Report Reconciliation	Unlisted public & non-small private companies	May 30 (Mar half) Nov 29 (Sep half)
MGT-14	Filing special, specified board, and ordinary resolutions	All companies	30 days from passing of resolution
CSR-2	Reporting Corporate Social Responsibility contributions	Companies meeting CSR criteria	Filed along with AOC-4
FLA Return	Annual return to RBI	Entities with FDI/ODI	July 15 (Extended to July 31)

Once your company is incorporated, keeping track of these basic meeting requirements is essential. If you ever need help setting up your board meeting records or statutory books, our team is always here to guide you through our Company Law Consultancy Services. 

With your company structure defined, you can now use this chronological calendar to track every single filing step without missing a beat.

The 2026-27 ROC Compliance Calendar

Treat these dates as a connected timeline rather than separate tasks. Missing an early deadline can create system chaos for you and your finance team. Save these ROC filing due dates so your finance team stays on track. 

(Note: These dates assume your financial year ended on March 31, 2026, and you hold your AGM on September 30, 2026).

1. MSME Form-1 (Due April 30 & October 31) 

If your company owes money to Micro or Small Enterprises for more than 45 days, you must file this return twice a year. It reports all overdue payments so the government can protect smaller suppliers. To get support, visit the official government website of MSME SAMADHAAN. 

2. Form DPT-3 (Due June 30 – Extended to July 31, 2026 by MCA) 

A lot of business owners think DPT-3 is only for companies taking public deposits. That is a myth. You must file this form if you have any “exempted loans” on your books as of March 31. This includes standard bank loans, director loans, or advance payments from customers.

3. The Annual General Meeting (Due September 30) 

Your Annual General Meeting (AGM) is the core meeting of the year. Shareholders come together to formally review and accept the audited financial statements. You must give shareholders a written notice 21 clear days before the meeting.

4. Form ADT-1 (Due October 15) 

When you appoint or re-appoint your statutory auditor at the AGM, you must inform the government. Form ADT-1 must be submitted within 15 days of the AGM date.

5. Form AOC-4/ AOC-4 XBRL (Due October 30) 

This is your official financial submission. You must submit your audited Balance Sheet, Profit and Loss Statement, Auditor’s Report, and Board Report within 30 days of your AGM. 

In our experience, AOC-4 is rarely missed because of the ROC. It’s missed because the audit signing slips by ten days and nobody recalculates the 30-day window from the AGM date. Read our 6-step year-end books closing checklist, which covers what to reconcile before the audit starts.”

6. Form MGT-7 or MGT-7A (Due November 29)

Your company annual filing ends with Form MGT-7. While AOC-4 covers your finances, MGT-7 covers your corporate structure. It lists information like your shareholders, debentureholders, directors, promoters, KMP, director meeting attendance, changes in shareholding pattern, details of remuneration and penalties etc. during the year. One person companies use the simplified Form MGT-7A.

7. Form DIR-3 KYC Web (Now Triennial — Next Due June 30, 2028)

DIR-3 KYC is no longer an annual filing. Every person holding a Director Identification Number (DIN) as on March 31 must now file Form DIR-3 KYC Web once every three consecutive financial years, on or before June 30 of the year immediately following the third year. The old September 30 deadline no longer applies.

Source: Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 – G.S.R. 943(E), dated December 31, 2025, effective March 31, 2026.

The earlier e-Form DIR-3 KYC and the DIR-3 KYC Web service have also been merged into a single Form DIR-3 KYC Web.

Tracking the dates is only the first step; you must also understand the strict technical rules connecting these core forms to get them approved.

Deep Dive into Essential Form Requirements

To help your filings go smoothly, let’s look closer at how these forms work together and where practical issues usually pop up.

DPT-3 and Unsecured Loans 

It is very common for founders to put their personal money into their company during the early months. On your balance sheet, that shows up as an unsecured loan from a director. That single line item means you are legally required to file Form DPT-3 by June 30. Skipping it can lead to unnecessary legal notices during routine audits.

AOC-4 and Auditor Coordination 

You cannot file Form AOC-4 until your statutory audit is 100% finished. That means your accountants, internal teams, and outside auditors must all be aligned early. If your auditor takes too long to sign the final balance sheet, you will miss the 30-day window following your AGM.

Even if your paperwork is perfectly prepared, you still need to know how to navigate the government’s digital system to avoid technical rejections.

Common MCA V3 Portal Errors to Avoid

Even when your financial statements are accurate, technical portal problems can hold up your submissions. Knowing these friction points ahead of time will save you hours of troubleshooting.

[1] Mismatched DSC (Digital Signtaure): 

Digital signatures fail when they are not recognised by the portal, not associated with the correct role of Director or Professional, or simply expired. Before filing, confirm the certificate is valid, active, and linked to the correct DIN or PAN. Keeping your DSC software updated and testing the signature before you file avoids most of these failures.

[2] Mismatched Profile Details: 

A mismatch between PAN, Aadhaar or other KYC details during login or profile update is one of the most frequent stumbling blocks on V3. Update your profile with the correct and current PAN, Aadhaar, email and mobile before you begin any filing. 

[3] Self contradicting dates: 

Dates entered in a form must be consistent with your board resolutions and previous filings; dates that clash with MCA records or fall outside the permitted timeline will stop the filing.

[4] Pre-scrutiny failure:

The form clears only after validation, and it typically fails because a mandatory field was left blank, the CIN or LLPIN is wrong, an attachment is in an invalid format, or the data does not validate. Improperly formatted or corrupted PDF attachments on their own are enough to get a form rejected, so check the size and format of every document against a checklist before uploading

Failing to clear these technical hurdles will trigger automatic, compounding penalties that can devastate your business finances.

The Real Cost of Missing Compliance Deadlines

Ignoring your roc compliance calendar leads to expensive consequences very quickly. The government has removed human discretion for late filings, so additional fees accumulate automatically.

• Daily Additional Fees: Late filing of AOC-4 and MGT-7 attracts an additional fee of ₹100 per day, per form, under Section 403 with no upper limit. Delay both by six months and the additional fee alone crosses ₹36,000.
• A Separate Penalty On Top: The additional fee is not the penalty. Under Section 137(3) and Section 92(5), the ROC can separately adjudicate a penalty of ₹10,000 plus ₹100 for every day the default continues, capped at ₹2,00,000 for the company and ₹50,000 for each officer in default. Paying the late fee does not close this exposure. Read our complete guide on how to file annual returns on time to avoid penalties.

Source: Companies (Registration Offices and Fees) Second Amendment Rules, 2018 – G.S.R. 435(E), dated May 7, 2018. Penalty provisions: Sections 137(3) and 92(5), Companies Act, 2013, as substituted by the Companies (Amendment) Act, 2020.

• Locked Director Identity: If you miss your DIR-3 KYC due date, now June 30 of your applicable filing year, not September 30, your DIN is deactivated. You cannot sign any MCA form or company filing until you file Form DIR-3 KYC Web and pay the flat ₹5,000 reactivation fee.
• Five-Year Director Disqualification: Under Section 164(2), if a company fails to file its financial statements or annual returns for three consecutive financial years, every director is disqualified for five years, ineligible for appointment or re-appointment in any company. Under the proviso to Section 167(1)(a), they also immediately vacate office in every other company they direct, while retaining the seat in the defaulting company so the default can be cured.
• Company Strike-Off: Under Section 248, the Registrar can remove a company from the register where it has not carried on business for two immediately preceding financial years and has not applied for dormant status and sustained non-filing is what usually puts a company on that list. Once struck off, banks typically freeze the company’s accounts and operations stop.

To protect your business from these severe financial and legal risks, you need a proactive strategy to tackle the upcoming filing season.

Action Steps for a Smooth Corporate Filing Season

You do not have to handle the stress of late filings or system errors. By starting your preparations in August, you can keep your company in good standing easily. Here is what you should do right now:

• Review your financial accounts for the year ending March 31, 2026, and share them with your auditor.
• Draft your Directors’ Report and prepare your 21-day AGM notice.
• Log into the MCA portal to make sure all director digital signatures are active and correctly linked.
• Gather payment records for all MSME suppliers to see if you need to file MSME Form-1.

If you want to focus on growing your revenue instead of worrying about statutory obligations,, Master Brains can take care of everything. Explore our ongoing Company Law consultancy services to keep your filings accurate, timely and hassle-free.

While this plan covers the essentials, you might still have a few specific queries about how these rules apply in real-world scenarios.

Frequently Asked Questions (FAQs)

What is the deadline for holding an AGM for a private limited company? 

Your company must hold its Annual General Meeting within six months of the financial year closing. For a standard year ending March 31, the final deadline is September 30. Newly incorporated companies get a small extension and can hold their first AGM within nine months of their first financial year closing.

What is DIR-3 KYC and when is it due? 

DIR-3 KYC is the MCA’s verification of a director’s identity and contact details. It is no longer an annual filing. Effective March 31, 2026, every DIN holder files Form DIR-3 KYC Web once every three consecutive financial years, by June 30 of the year immediately following the third year. Directors who were KYC-compliant for FY 2025-26 are next due by June 30, 2028. Separately, any change in mobile number, email ID, or residential address must be filed within 30 days through the same form.

What are the due dates for AOC-4 and MGT-7 after the AGM? 

Form AOC-4 (Financial Statements) is due within 30 days of your AGM date (typically October 30). Form MGT-7 or MGT-7A (Annual Return) is due within 60 days of your AGM date (typically November 29).

What happens if a company misses its annual ROC deadlines? 

The government charges a per day penalty which starts from ₹100 per day for each form and in many cases with no maximum cap. Continuous default can lead to deactivated DINs, five-year director disqualification under Section 164(2), and potential company strike-off under Section 248.

Is DPT-3 filing mandatory if a company has no deposits or loans? 

If your company has zero liabilities and zero loans, you do not need to file a return. However, if you have any unsecured director loans, client advances, or bank loans, you are legally required to file Form DPT-3 by June 30.

Can Master Brains manage this entire compliance calendar for my business? 

Yes. Our experienced team of Company Secretaries and tax experts handles your compliance from end to end. We prepare your meeting notices, organize your filing documents, and submit every form on the MCA V3 portal so you never have to worry about missing a deadline