ROC & MCA Compliance Calendar FY 2025-26: Due Dates

The ROC and MCA filing season runs on dates counted from your AGM, not on fixed calendar days, which is what makes it easy to slip. For a 31 March year-end with the AGM held by 30 September 2026, the key deadlines are AOC-4 around 30 October 2026, MGT-7 around 29 November 2026, DIR-3 KYC on 30 September 2026, DPT-3 on 30 June 2026, and the LLP forms on 30 May and 30 October 2026. This page lays out every major company and LLP filing for FY 2025-26, with the exact form name and the penalty for missing it.

One caveat before the tables: always confirm a date near the deadline — government extensions are common. The MCA frequently pushes dates through circulars, particularly when the V3 portal is slow during peak season. Use this calendar to plan your workload, then verify the official notification in the final week. For the wider picture across GST, income tax and TDS, see our full CA compliance calendar for India.

Company annual filings

Company annual filings hang off the Annual General Meeting. The AGM itself must be held within six months of the financial year-end, and every other date below is counted from the AGM rather than from 31 March. That is the single most important thing to get right, because a delayed AGM pushes all the downstream dates with it.

Form	What it covers	Due date (FY 2025-26)
AGM	Annual General Meeting	Within 6 months of FY end ≈ 30 Sep 2026
ADT-1	Auditor appointment	Within 15 days of AGM
AOC-4	Financial statements	Within 30 days of AGM ≈ 30 Oct 2026
MGT-7 / MGT-7A	Annual return (7A for small company / OPC)	Within 60 days of AGM ≈ 29 Nov 2026

A few notes on how to read this:

• AGM by 30 September 2026 assumes a 31 March 2026 year-end. A first AGM after incorporation follows different timing, so check the specific company.
• ADT-1 is filed by the company to intimate the appointment of the auditor, due within 15 days of the AGM at which the appointment is made.
• AOC-4 carries the financial statements, board report and auditor’s report. The 30-day clock starts from the actual AGM date, so 30 October 2026 is an approximation for an AGM held on 30 September 2026.
• MGT-7 is the annual return. A small company or one-person company files the shorter MGT-7A instead. The 60-day window lands around 29 November 2026 for a 30 September AGM.

Because the dates move with the AGM, the safest practice is to record the actual AGM date for each client and let your filing tracker compute AOC-4 and MGT-7 from it, rather than pencilling in a fixed October and November date for everyone. If a client postpones the AGM by a fortnight, the AOC-4 and MGT-7 deadlines shift by the same fortnight, and a tracker that recalculates from the AGM saves you from working off a stale date. It also helps to keep a note of which clients are small companies or OPCs, since they file the shorter MGT-7A and you do not want to prepare the wrong form late in the season.

Director KYC

DIR-3 KYC is an annual exercise that exists independently of the company’s filing cycle, and it catches firms out every year because it does not move with the AGM. Every individual holding a DIN as on 31 March must complete it.

The due date is 30 September 2026.

Miss it and the consequence is immediate and expensive: the DIN is deactivated, and reactivating it costs a flat ₹5,000 fee. A deactivated DIN cannot sign any MCA form, so a single missed KYC can stall a client’s entire ROC filing — AOC-4 and MGT-7 included — until the DIN is restored. The ₹5,000 is per director, so a board of four directors who all forget is a ₹20,000 problem on top of the disruption.

Build a separate reminder for DIR-3 KYC. It is one of the few MCA dates with a fixed calendar deadline rather than an event-driven one, which makes it easy to track but also easy to forget precisely because it is not tied to the busy AGM cluster.

DPT-3 and MSME-1

Two recurring returns sit outside the annual filing cluster and trip up firms that only think about AOC-4 and MGT-7.

DPT-3 — return of deposits. This is filed for amounts that count as deposits or as money received that is not treated as a deposit, taken as on 31 March. The due date is 30 June 2026. Many companies that believe DPT-3 does not apply to them still have to file a nil or particulars return, so do not assume an exemption without checking the loan and advances position.

MSME-1 — half-yearly return. A company with outstanding dues to micro and small enterprises beyond 45 days files MSME-1 twice a year. The due dates are 30 April and 31 October, covering the two half-year periods. The trigger is the outstanding balance to MSME suppliers, so it is worth a quick check of the creditors ledger before each half-year close.

Form	What it covers	Due date (FY 2025-26)
DPT-3	Return of deposits (as on 31 Mar)	30 Jun 2026
MSME-1	Half-yearly return of dues to MSMEs	30 Apr & 31 Oct

LLP filings

Limited Liability Partnerships run on their own calendar, separate from companies, and the dates are fixed rather than AGM-driven, which makes them simpler to plan but no less important.

Form	What it covers	Due date (FY 2025-26)
Form 11	Annual return	30 May 2026
Form 8	Statement of account & solvency	30 Oct 2026

• Form 11 is the LLP annual return, due 30 May 2026. It is filed regardless of turnover or contribution, so even a dormant LLP has to file it.
• Form 8 is the statement of account and solvency, due 30 October 2026. This is where the LLP’s financial position is reported.

Both forms attract the same ₹100-per-day late fee as company forms, with no cap. A common and costly mistake is treating an inactive LLP as exempt from filing — it is not, and the daily fee runs whether the LLP traded or not.

Penalties for late filing

The penalty structure for ROC and MCA forms is what makes timeliness non-negotiable.

• Most forms: ₹100 per day, per form, with no upper cap. Because there is no ceiling, the cost keeps growing for as long as the form sits unfiled. A return delayed by six months is roughly ₹18,000 in late fees alone — per form — which can dwarf the professional fee for the filing itself.
• DIR-3 KYC: ₹5,000 flat per director to reactivate a deactivated DIN, plus the knock-on delay to every form that director needs to sign.

There is no grace period worth relying on. The ₹100-per-day clock starts the day after the due date, and because it compounds across multiple forms and multiple clients, a single missed AGM can cascade into several uncapped penalties at once. A company that misses AOC-4, MGT-7 and ADT-1 together is running three separate uncapped clocks, and the directors can face their own liability in addition to the company’s late fee. This is precisely why ROC work rewards a disciplined tracker more than almost any other compliance area — the downside of a missed date is open-ended, while the cost of staying on top of it is just a reminder.

A final reminder on all of the above: always confirm a date near the deadline — government extensions are common. The MCA does grant relief from time to time, but you cannot plan around an extension that has not been notified yet.

How software helps track MCA dates

The hard part of ROC compliance is not filling the forms — it is never letting a single client’s date slip past while you are buried in someone else’s audit. Because most company dates are computed from the AGM, a manual diary is fragile: change one AGM date and three downstream deadlines move with it. This is where practice management software earns its place.

What to look for in a tool that handles MCA tracking well:

• Event-driven due dates. The software should compute AOC-4, MGT-7 and ADT-1 from the AGM date you enter, so the dates move automatically when the AGM moves.
• Per-entity tracking. Companies, OPCs and LLPs have different forms and dates; a good tool tags each client by type and shows only the forms that apply.
• Director-level KYC reminders. DIR-3 KYC is per individual, not per company, so the tracker should flag every DIN you are responsible for ahead of 30 September.
• A clear status board. At a glance you should see what is pending, what is filed and what is overdue across the whole client list, not buried in separate files.

Two tools worth looking at for Indian practices are Vider Atom and QwikCA. Vider Atom is built specifically around Indian compliance workflows, including ROC and MCA tracking, and is a strong fit if statutory dates are the centre of your practice. QwikCA covers compliance tracking alongside broader practice management — billing, document management and client communication — which suits firms that want one system for the whole office rather than a compliance-only tool. Both have a relatively thin public review base at the time of writing, so weigh the demo against your own workflow rather than relying on ratings alone.

If you are still shortlisting, our rankings of practice management software and the full compliance category collect the options and the recurring-deadline guides in one place. You can also start from the homepage to browse reviews by the kind of firm you run.

No tool removes the need to confirm dates near the deadline, but the right one removes the far bigger risk — a date nobody was watching. For ROC work, where the penalties are uncapped and the dates cascade, that visibility is the whole game.