MCA Forms List 2026: Every ROC Form for Companies and LLPs, With Due Dates
MCA forms are the e-forms a company or LLP files with the Ministry of Corporate Affairs to report what happens in its life: incorporation, directors, annual accounts, changes in capital or address, loans secured by a charge, and closure. All of them are now web forms on the MCA V3 portal, signed with a DSC. This list groups every form a typical company or LLP meets, with what it is for and when it is due, updated for 2026.
If you only want the forms a small private limited company files every year, start with the first table.
Filing deadline: LLP Form 8 for FY 2025-26 is due on 30 October 2026 and has not been extended. See our LLP Form 8 guide.
The forms a private limited company files every year
| Form | What it reports | Due date |
|---|---|---|
| DPT-3 | Deposits, and outstanding loans and money received that are not deposits, as on 31 March | 30 June |
| MSME-1 | Payments to MSME suppliers outstanding beyond 45 days | 30 April (October–March) and 31 October (April–September), only if such dues exist |
| AOC-4 | Audited financial statements and board report | Within 30 days of the AGM (AGM by 30 September) |
| MGT-7A / MGT-7 | Annual return. MGT-7A for small companies and OPCs, MGT-7 for others | Within 60 days of the AGM |
| ADT-1 | Appointment of the statutory auditor | Within 15 days of the meeting that appoints the auditor (usually every five years) |
| PAS-6 | Half-yearly reconciliation of share capital held in demat form | Within 60 days of 30 September and 31 March, for unlisted public companies and private companies that are not small companies |
| DIR-3 KYC Web | KYC of every person holding a DIN | Once every three financial years, by 30 June of the following year (changed from annual on 31 March 2026) |
Dates and late fees for the two big annual forms are in our guide to the AOC-4 and MGT-7 due dates for FY 2025-26. The new three-year KYC cycle is explained in DIR-3 KYC.
Incorporation forms
| Form | Purpose | When |
|---|---|---|
| RUN (Reserve Unique Name) | Reserves a company name on its own | Before incorporation, if you want the name first. The reserved name is valid for 20 days |
| SPICe+ (INC-32) | Integrated incorporation form: name, DIN, PAN, TAN, incorporation. Part A reserves the name, Part B incorporates | At incorporation |
| e-MoA (INC-33) and e-AoA (INC-34) | Memorandum and articles of association, filed with SPICe+ | At incorporation |
| AGILE-PRO-S (INC-35) | Linked form for GSTIN, EPFO, ESIC, bank account and, in some states, professional tax | With SPICe+ |
| INC-20A | Declaration that subscribers have paid for their shares, before the company starts business or borrows | Within 180 days of incorporation |
| FiLLiP | Incorporation of an LLP, including name and DPIN | At LLP incorporation |
Missing INC-20A is costly: a ₹50,000 penalty on the company and up to ₹1 lakh on each officer in default, and the Registrar can strike the company off. See INC-20A due date, process and penalty.
Director forms
| Form | Purpose | When |
|---|---|---|
| DIR-3 | Application for a Director Identification Number, for a person not getting one through SPICe+ | Before appointment |
| DIR-3 KYC Web | KYC of DIN holders. Changes in mobile, email or address are still reported within 30 days | Every three financial years, by 30 June |
| DIR-6 | Change in a director’s personal details held against the DIN | When details change |
| DIR-12 | Appointment, resignation or change in designation of directors and key managerial personnel | Within 30 days of the event |
| DIR-11 | Notice of resignation filed by the director personally (optional) | Within 30 days of resignation |
A director’s resignation is not complete on the MCA record until DIR-12 is filed. Our guide to filing DIR-12 for a resignation covers the attachments. A DIN can also be blocked if the director is disqualified; see disqualification under section 164(2).
Annual filing forms in detail
AOC-4, AOC-4 CFS and AOC-4 XBRL
AOC-4 carries the balance sheet, profit and loss account, notes and board report. A company with subsidiaries also files AOC-4 CFS for consolidated statements. AOC-4 XBRL is required for listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, companies with turnover of ₹100 crore or more, and companies that must follow Ind AS. Banking, insurance, power and NBFC companies are excluded.
The form asks for the main product or service of the company using an ITC or NPCS code. Pick the code that matches the largest share of turnover, and use the same code consistently from year to year.
MGT-7 and MGT-7A
The annual return lists shareholders, directors, meetings and changes during the year. Small companies and OPCs use the shorter MGT-7A. Every other company files MGT-7, which for larger companies must be certified by a practising Company Secretary. The differences are set out in MGT-7 vs MGT-7A.
ADT-1, DPT-3 and MSME-1
ADT-1 is filed when the auditor is appointed or reappointed, not every year: see ADT-1 filing. DPT-3 is filed every year by companies that have taken loans or money from anyone, even if none of it counts as a deposit, with figures as on 31 March: see DPT-3. MSME-1 is needed only for half-years in which payments to registered micro or small suppliers were outstanding for more than 45 days.
Event-based forms: changes during the year
| Form | Purpose | When |
|---|---|---|
| MGT-14 | Filing of special resolutions and certain board resolutions | Within 30 days of passing the resolution |
| INC-22 | Change of registered office address | Within 30 days of the change |
| INC-23 | Application to the Regional Director to move the registered office to another state, or between Registrars in the same state | Before the shift; the order is filed in INC-28 |
| INC-24 | Approval of a change of company name | After the special resolution (MGT-14) |
| SH-7 | Increase or alteration of authorised share capital | Within 30 days of the change |
| PAS-3 | Return of allotment of shares | Within 15 days for a private placement; 30 days for other allotments |
| BEN-2 | Significant beneficial owners of the company | Within 30 days of receiving the declaration in BEN-1 |
| CHG-1 | Creation or modification of a charge, such as a bank loan secured on company assets | Within 30 days of creation; later filing allowed for a limited extra period with additional fees |
| CHG-4 | Satisfaction (closure) of a charge | Within 30 days of repayment |
| CHG-9 | Charge for debentures | Within 30 days of creation |
| ADT-3 | Resignation of the auditor, filed by the auditor | Within 30 days of resignation |
Two points that confuse many founders. SH-4 is the share transfer deed signed by the buyer and seller and stamped; it is not filed with MCA, though the transfer shows in the next annual return. And moving your registered office between the two Delhi Registrars now needs INC-23; see RoC Delhi-I or Delhi-II and changing the registered office. For charges filed late, see CHG-4 and the 300-day limit.
Closure and dormant status
- STK-2: application by the company to strike off its name. It is now processed centrally by C-PACE, and the company must have no assets or liabilities. See strike-off under STK-2.
- MSC-1: application for dormant status for a company that has no significant accounting transactions and wants to keep its registration with lighter filings.
LLP forms
| Form | Purpose | When |
|---|---|---|
| FiLLiP | Incorporation of the LLP | At incorporation |
| Form 3 | LLP agreement and changes to it | Within 30 days of signing or changing the agreement |
| Form 4 | Admission, resignation or change of a partner or designated partner | Within 30 days of the change |
| Form 5 | Change of LLP name | After partners approve the change |
| Form 15 | Change of registered office to another state | Within 30 days of the change |
| Form 11 | Annual return of the LLP | By 30 May |
| Form 8 | Statement of account and solvency | By 30 October |
| Form 24 | Application to strike off the LLP | When closing an LLP that has stopped business |
LLP forms filed late attract an additional fee of ₹100 per day per form. If you are still choosing a structure, compare LLP vs private limited company.
Foreign company forms
A foreign company with a place of business in India files FC-1 within 30 days of setting it up, FC-3 for its annual accounts within six months of the end of the financial year, and FC-4 as its annual return within 60 days of the end of the financial year.
MCA filing fees and late fees
Most company forms carry a normal fee based on authorised (nominal) share capital:
| Nominal share capital | Fee per form |
|---|---|
| Below ₹1 lakh | ₹200 |
| ₹1 lakh to below ₹5 lakh | ₹300 |
| ₹5 lakh to below ₹25 lakh | ₹400 |
| ₹25 lakh to below ₹1 crore | ₹500 |
| ₹1 crore and above | ₹600 |
| Company without share capital | ₹200 |
Late filing of AOC-4 and MGT-7/MGT-7A costs an additional fee of ₹100 per day per form, with no upper cap. Most other event forms carry a multiple of the normal fee that rises with the delay, from 2 times for up to 30 days to 12 times beyond 180 days. Some forms, such as SPICe+, SH-7, INC-24 and STK-2, carry their own fixed or scaled fees. A full breakdown is in MCA and ROC filing fees. If the Registrar has already started penalty proceedings, see replying to a section 454 notice.
Common mistakes with MCA forms
- Waiting for the AGM to file DPT-3 or MSME-1. Neither depends on the AGM. DPT-3 is due on 30 June regardless.
- Filing MGT-7 when MGT-7A applies, or the reverse. Check small-company status against the latest audited figures each year.
- Treating resignation as complete without DIR-12. Until the company files it, the outgoing director stays on the record.
- Forgetting MGT-14. Many changes need both the main form and MGT-14 for the resolution, such as a name change or a move outside the city.
- DSC problems at the last minute. An expired or unregistered DSC holds up every form. Register renewed DSCs well before due dates; see emSigner for MCA.
- Using an old address or name in attachments. Forms are rejected or sent for resubmission when attachments do not match the master data.
Frequently asked questions
Which MCA forms must every company file each year?
AOC-4 and MGT-7 or MGT-7A after the AGM, and DPT-3 by 30 June. MSME-1 and PAS-6 apply only to some companies, and ADT-1 only when the auditor is appointed. DIR-3 KYC is now once every three years for each director.
Is DIR-3 KYC still due every year on 30 September?
No. From 31 March 2026, DIR-3 KYC is filed once every three financial years, by 30 June of the following year, using DIR-3 KYC Web. Changes in mobile number, email or address must still be reported within 30 days.
Can I download MCA forms as PDFs?
Not for most forms. Since the move to MCA V3, company and LLP forms are web forms filled in online after logging in. Only some attachments, such as affidavit and indemnity formats for strike-off, are prepared separately.
What is the difference between MGT-7 and MGT-7A?
Both are the annual return. MGT-7A is a shorter version for small companies and one person companies. Every other company files MGT-7.
What happens if a form is filed late?
You pay the additional fee for the delay, and for some defaults the Registrar can also impose penalties on the company and its officers. Long delays in annual filings can lead to the company being struck off and its directors disqualified.
Need help with ROC filings?
TAXAJ files annual returns, event forms and LLP forms for companies across India, with a CA and CS reviewing each filing. See annual compliance, or our secretarial teams in Delhi, Bengaluru and Goa.
Last updated 21 October 2026. Sources: Companies Act, 2013 and the rules under it; Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (G.S.R. 943(E)); Companies (Registration Offices and Fees) Rules, 2014; LLP Act, 2008 and LLP Rules, 2009. General information only.
