Compliance calendar
ROC & MCA Compliance Calendar
The recurring filings a private company, OPC or LLP owes the Registrar, with their due dates and what each one covers.
Financial year 2025-26 filings due in 2026-27 Rules verified 9 November 2026 Runs in your browser; nothing is sent to us
INC-20A
Pvt LtdOPC
Commencement of business
Within 180 days of incorporation
Declaration that subscribers have paid for their shares, before the company commences business or borrows.
ADT-1
Pvt LtdOPC
Auditor appointment
Within 15 days of the AGM / board meeting
Intimation of appointment of statutory auditor (first auditor within 30 days of incorporation by the board).
DIR-3 KYC
Pvt LtdOPCLLP
Director KYC
30 September (verify current frequency)
KYC of every individual holding a DIN; non-compliance deactivates the DIN until filed with fee.
DPT-3
Pvt LtdOPC
Return of deposits
30 June
Annual return of deposits and outstanding receipts not treated as deposits, as on 31 March.
MSME-1
Pvt LtdOPC
MSME dues return
30 April and 31 October
Half-yearly return by specified companies of amounts due to micro and small enterprises beyond 45 days.
AOC-4
Pvt Ltd
Financial statements
Within 30 days of AGM (generally 29/30 October)
Filing of audited financial statements and board report.
AOC-4 (OPC)
OPC
Financial statements — OPC
Within 180 days of financial year-end (27 September)
OPCs file financial statements within 180 days of the close of the financial year.
MGT-7 / MGT-7A
Pvt LtdOPC
Annual return
Within 60 days of AGM (generally 28/29 November)
MGT-7A applies to small companies and OPCs.
Form 11
LLP
LLP annual return
30 May
Annual return with partner and contribution details.
Form 8
LLP
LLP Statement of Account & Solvency
30 October
Statement of account and solvency, signed by designated partners (audited if thresholds apply).
Cost of missing deadlines
Income-tax return
Late filing fee of up to ₹5,000 (₹1,000 where total income does not exceed ₹5 lakh), plus interest at 1% per month on unpaid tax.
Tax audit report
From Tax Year 2026-27: a fixed penalty reported as ₹75,000 for delay up to one month and ₹1,50,000 beyond.
GST returns
Late fee per day of delay (lower for NIL returns), subject to caps, plus 18% p.a. interest on tax paid late.
TDS statements
Fee of ₹200 per day until filed, capped at the TDS amount, plus possible penalty for non-filing beyond one year.
ROC filings
Additional fee of ₹100 per day of delay for annual filings such as AOC-4, MGT-7 and LLP Forms 8 & 11.
How this is calculated
Filings and timelines under the Companies Act, 2013, the LLP Act, 2008 and the rules made under them, as at the verification date.
Applicable period
Financial year 2025-26 filings due in 2026-27
Assumptions
- The company holds its AGM on the last permissible day (30 September); earlier AGMs bring AOC-4 and MGT-7 dates forward.
Not covered
- Event-based filings (change of directors, capital, office)
- Listed and public company requirements
- CSR, XBRL and cost-audit filings
Limitations
- MCA has consulted on changing DIR-3 KYC frequency — confirm the current requirement.
Sources
Last verified 9 November 2026. Results are illustrative estimates, not professional advice. Please speak with us before acting on them.
Questions
Does a company with no business still need to file?
Yes. Annual filings are required as long as the company exists, even with no transactions.
What if filings are already late?
Additional fees accrue daily. Filing sooner limits the cost; we can help regularise pending years.