📅 ROC Annual Compliance — TAXAJ
AOC-4, MGT-7, DIR-3 KYC, DPT-3, MSME-1 — all handled
🔒 CA/CS calls back within 2 hours.
ROC Filing Calendar
by Company Type
Pvt Ltd · OPC · Public Ltd · LLP
Get your complete ROC / MCA annual filing calendar personalised by company type — Private Limited, OPC, Public Limited, or LLP. Every mandatory form, due date, applicable penalty, and days-remaining status — displayed as a month-by-month compliance timeline for FY 2025-26.
Select Your Company Type to Generate the Filing Calendar
Select company type, FY end, and whether specific filings apply to you. The generator produces a month-by-month ROC compliance timeline with exact due dates, form names, penalties, and live status.
📅 ROC Annual Filing Calendar Generator
Companies Act 2013 · LLP Act 2008 · FY 2025-26 · All mandatory + conditional filings with deadlines
📅 TAXAJ handles complete ROC annual compliance — AOC-4, MGT-7, DIR-3 KYC, MSME-1, DPT-3, ADT-1, Form 11/8 for LLPs, and all event-based filings. Annual package from ₹4,999.
⚠️ Due dates are standard for FY 2025-26. Actual dates depend on AGM date, incorporation date, and any CBDT/MCA extensions. Always verify on mca.gov.in. Status calculated as of June 27, 2026.
ROC Filing Requirements — Pvt Ltd vs OPC vs Public vs LLP
| Form / Filing | 🏢 Pvt Ltd | 👤 OPC | 🏦 Public Ltd | 🤝 LLP | Due Date (FY 2024-25) |
|---|---|---|---|---|---|
| AOC-4 (Financial Statements) | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory (XBRL) | ❌ N/A (Form 8 instead) | 60 days from AGM |
| MGT-7 (Annual Return) | ✅ Mandatory | ❌ Use MGT-7A | ✅ Mandatory | ❌ N/A (Form 11 instead) | 60 days from AGM |
| MGT-7A (Simplified AR) | ✅ If small company | ✅ Mandatory | ❌ Not applicable | ❌ N/A | 60 days from AGM |
| ADT-1 (Auditor Appointment) | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory | ❌ N/A | 15 days from AGM |
| DIR-3 KYC (All directors) | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory | ✅ For partners with DIN | Sep 30 annually |
| Form 11 (LLP Annual Return) | ❌ N/A | ❌ N/A | ❌ N/A | ✅ Mandatory | May 30 |
| Form 8 (LLP Statement of Accounts) | ❌ N/A | ❌ N/A | ❌ N/A | ✅ Mandatory | Oct 30 |
| MSME-1 (Half-yearly) | ⚠️ If MSME creditors | ⚠️ If MSME creditors | ⚠️ If MSME creditors | ⚠️ If MSME creditors | Apr 30 + Oct 31 |
| DPT-3 (Return of Deposits) | ⚠️ If deposits held | ⚠️ If deposits held | ⚠️ If deposits held | ❌ LLP exempt | Jun 30 annually |
| BEN-2 (SBO Return) | ⚠️ If SBO exists | ❌ N/A | ⚠️ If SBO exists | ❌ N/A | 30 days of BEN-1 |
| INC-20A (Commencement) | ⚠️ New cos only | ⚠️ New cos only | ⚠️ New cos only | ❌ N/A | 180 days of incorp. |
| AGM Mandatory | ✅ Sep 30 (6 months) | ✅ Dec 31 (9 months) | ✅ Sep 30 (6 months) | ❌ Not required | — |
| Statutory Audit | ✅ Mandatory | ✅ Mandatory | ✅ Mandatory | ⚠️ If T/O >₹40L or contribution >₹25L | Before AOC-4 filing |
6 Key ROC Filing Facts Every Company Owner Must Know
📊 AOC-4 — What to Attach
AOC-4 requires: (1) Audited Balance Sheet, P&L, Cash Flow, and Notes — signed by auditor, (2) Directors' Report under Section 134 (with disclosures for CSR, related party, conservation of energy etc.), (3) Auditor's Report, (4) Statement of subsidiaries (Form AOC-1 if applicable). Attachments must be in PDF and signed with DSC of director + auditor. Large/listed companies file in XBRL format. Late filing attracts ₹100/day — no maximum cap.
📋 MGT-7 vs MGT-7A — Who Files Which?
MGT-7: Full annual return for Private Limited and Public Limited companies. Includes shareholding pattern, directors, charges, debentures, and KMP details. MGT-7A: Simplified return for (1) One Person Companies and (2) Small Companies (paid-up capital ≤₹4Cr AND turnover ≤₹40Cr). MGT-7A is much shorter and faster to file. Using the wrong form = invalid filing — rejected by ROC. TAXAJ checks your financial parameters before determining the correct form each year.
🔑 AGM Extension — How to Apply
If a company cannot hold its AGM by the statutory deadline (Sep 30 for Pvt Ltd / Dec 31 for OPC), it can apply for extension to the ROC before the deadline. Application is filed under Section 96(2) through the ROC office for good cause (extraordinary events, natural calamity, regulatory issues). Extension granted is typically up to 3 months. If AGM is not held AND no extension granted: penalty ₹1 lakh on company + ₹5,000 per officer per day of default. TAXAJ assists with AGM extension applications where genuinely required.
📋 LLP Annual Compliance Difference
LLPs are simpler to maintain than companies but must file two mandatory annual returns: (1) Form 11 (Annual Return) — due May 30 every year — captures partner details, contribution, and business activities. (2) Form 8 (Statement of Accounts) — due October 30 — captures financial position and solvency declaration. LLP audit is mandatory only if turnover exceeds ₹40 lakh OR contribution exceeds ₹25 lakh. Penalty for late filing: ₹100 per day per form. LLPs also need DIR-3 KYC for designated partners holding DIN.
⚠️ Section 164 Director Disqualification
Section 164(2) disqualifies directors of companies that fail to file annual returns (AOC-4 or MGT-7) for 3 consecutive years. A disqualified director: (1) Cannot be appointed as director in any company for 5 years, (2) Cannot continue as director even in other healthy companies, (3) Must vacate office. MCA periodically publishes lists of disqualified directors. If you are director in multiple companies, one non-compliant company can disqualify you from all. TAXAJ tracks compliance status for directors across all their directorships.
💡 Strike-Off vs Dormant Company
If a company is inactive (no transactions, no revenue), two options: (1) Dormant Company (Section 455): File MSC-1 to obtain dormant status — only need to file Annual Return (MSC-3) each year. Reactivation possible anytime via MSC-4. (2) Strike-Off (Section 248): Apply via STK-2 (for company) or ROC suo motu — company is removed from register permanently. STK-2 waives accumulated penalties. Strike-off is permanent — cannot be reversed. If even one transaction occurred in last 2 years, strike-off is not available. TAXAJ handles both dormant registration and strike-off applications.
ROC Filing Calendar — Frequently Asked Questions
More ROC & Company Compliance Tools at TAXAJ
Annual ROC Compliance by TAXAJ
TAXAJ handles complete ROC annual compliance — AOC-4, MGT-7/7A, DIR-3 KYC, MSME-1, DPT-3, ADT-1, Form 11/8 for LLPs, and all event-based filings. Annual package from ₹4,999. Never miss a deadline.