What is the due date for AOC-4 and MGT-7 for FY 2025-26?

For FY 2025-26 with an AGM held on 30 September 2026: AOC-4 is due within 30 days of the AGM = 30 October 2026, MGT-7 or MGT-7A within 60 days = 29 November 2026, and ADT-1 within 15 days = 15 October 2026. If the AGM is earlier, all deadlines move forward. Late filing is 100 rupees per day per form with no cap.

What is the LLP annual filing due date for FY 2025-26?

For LLPs with FY ending 31 March 2026, LLP Form 11 (Annual Return) is due by 30 May 2026 and LLP Form 8 (Statement of Accounts and Solvency) by 30 October 2026. Form 11 must be filed before Form 8, both attract 100 rupees per day with no cap, and CCFS-2026 does not apply to LLPs.

What is CCFS-2026 and should my company use it?

CCFS-2026 (Companies Compliance Facilitation Scheme 2026) lets companies with pending ROC filings regularise at only 10 percent of accumulated additional fees, a 90 percent waiver, valid from 15 April to 15 July 2026. It covers Private Limited, OPC, Public and Foreign companies but not LLPs. After 15 July the full 100 rupees per day resumes.

Is ROC filing mandatory for dormant or zero-turnover companies?

Yes. Every company registered under the Companies Act 2013 must file annual ROC returns regardless of turnover or activity. Even a company with zero revenue must file AOC-4 and MGT-7 every year, and every LLP must file Form 11 and Form 8. Non-filing risks the 100 rupees per day penalty, director disqualification after three years, and eventual strike-off.

What happens if directors miss the ROC filing deadline for 3 years?

Under Section 164(2) of the Companies Act 2013, if a company fails to file financial statements or annual returns for any three consecutive financial years, every director is disqualified from being appointed or continuing as director in any company for five years. The DIN shows Disqualified on the MCA portal and it can only be reversed by an NCLT order after clearing all defaults.

What is the due date for DPT-3 and MSME-1?

DPT-3 (return of deposits and outstanding loans) is due annually on 30 June, so 30 June 2026 for FY 2025-26, and all companies must file even with nil deposits. MSME-1 is half-yearly: the October to March period is due by 30 April and the April to September period by 31 October, applicable when dues to MSME vendors exceed 45 days.

📂 Companies Act 2013 · LLP Act 2008 · MCA V3 · FY 2025-26 Filings

ROC Filing Due Date Calculator
AOC-4 · MGT-7 · LLP Form 8 & 11
+ Late Fee Calculator

Q: Is there any cap on ROC late fees?

No. The 100 rupees per day additional fee for AOC-4 and MGT-7 has no maximum limit and keeps adding up each day until the form is filed. For both forms together it accrues at 200 rupees per day, reaching about 2.19 lakh over three years, which is why late annual filings become very expensive.

Q: What is Form ADT-1 and when is it due?

ADT-1 is the intimation to the ROC of the auditor appointment. It must be filed within 15 days of the AGM in which the auditor is appointed or reappointed. It is separate from AOC-4 and MGT-7, is easy to miss in the first year after incorporation, and late filing attracts the same 100 rupees per day fee with no cap.

Enter your AGM date and entity type — instantly get all ROC filing due dates for AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, MSME-1 and more. Includes late fee accumulation calculator, CCFS-2026 amnesty guide, and complete MCA compliance calendar for Private Limited, OPC, LLP, and Public companies.

AOC-4

AGM + 30 days

MGT-7

AGM + 60 days

AGM Deadline

30 Sep 2026

Late Fee

₹100/day · No Cap

CCFS-2026

Till 15 Jul 2026

AGM-Based Due Date Calculator

Pvt Ltd · OPC · LLP · Public Co

Late Fee Accumulation Calculator

CCFS-2026 Savings Estimator

Event-Based Filing Guide

Full Compliance Calendar

ROC Due Date Calculator

ROC Filing Due Date Calculator — Enter AGM Date → Get All Deadlines

Select your entity type, enter your AGM date (or expected AGM date for FY 2025-26). The calculator computes all ROC filing deadlines, days remaining, and penalty if delayed.

✅ CCFS-2026 Amnesty Window — Closes 15 July 2026

The Companies Compliance Facilitation Scheme 2026 (General Circular 01/2026) allows companies with pending filings to pay only 10% of accumulated late fees (90% waiver). Valid from 15 April 2026 to 15 July 2026. After this date, full ₹100/day penalties resume. CCFS covers AOC-4, MGT-7, ADT-1, FC-3, FC-4 and legacy forms. LLPs are NOT covered under CCFS-2026. TAXAJ handles CCFS-2026 filings urgently →

📅 ROC Due Date Calculator — FY 2025-26

Works for financial year ending 31 March 2026. Adjust for different FY-end if applicable.

Date of AGM *

For FY ending 31 March 2026: AGM must be held by 30 September 2026 (6 months from FY end)

Financial Year End

Standard FY ends 31 March. OPC: 180 days from FY end for AOC-4.

📋 ROC Filing Due Dates — Private Limited Company

Form	Compliance	Due Date	Days Left / Overdue	Status	Late Fee (if delayed today)

📌 TAXAJ CS/CA team files AOC-4, MGT-7, and all ROC forms within 48 hours. CCFS-2026 filings handled urgently before 15 July 2026.

Book CS/CA Now →

⚠️ Due dates are based on standard provisions of Companies Act 2013 / LLP Act 2008. Verify against latest MCA notifications and circulars. Special deadlines may apply for extended AGM, OPC, small companies, or companies with non-31 March FY end. Penalty calculations are indicative — MCA portal computes exact fees at time of filing.

💰 ROC Late Fee & CCFS-2026 Savings Calculator

Enter the due date and number of forms delayed to calculate accumulated late fee, CCFS-2026 savings (90% waiver), and total payable.

💰 Late Fee Accumulation Calculator — Section 403 Companies Act

₹100/day per form · No cap · CCFS-2026 computes 10% of accumulated fee

Original Due Date of Form

Filing Date (Actual / Planned)

Number of Forms Delayed

e.g. 2 for AOC-4 + MGT-7

Normal Filing Fee per Form (₹)

₹200–600 based on share capital

Days Delayed

—

Total Late Fee

—

CCFS-2026 Pay

—

Total Payable (CCFS)

—

Full Compliance Calendar FY 2025-26

Complete ROC / MCA Compliance Calendar — FY 2025-26

All statutory forms for Private Limited, OPC, LLP, and Public companies. Filter by entity type. Annual filing deadlines assume AGM on 30 September 2026.

Form	Compliance	Applicable To	Due Date	Late Fee	Key Notes
AGM	Annual General Meeting	Pvt LtdPublic	30 Sep 2026	₹1 lakh + ₹5,000/day default	Within 6 months of FY end. OPCs: no AGM required.
ADT-1	Auditor Appointment / Reappointment	Pvt LtdPublicOPC	15 Oct 2026	₹100/day, no cap	Within 15 days of AGM. Also for new auditor post-casual vacancy.
AOC-4	Financial Statements (Balance Sheet, P&L, Director's Report)	Pvt LtdPublic	30 Oct 2026	₹100/day, no cap	Within 30 days of AGM. OPC: 27 Sep 2026 (180 days from 31 Mar). XBRL for listed & larger companies.
AOC-4 (OPC)	OPC Financial Statements	OPC	27 Sep 2026	₹100/day, no cap	Within 180 days of FY end. No AGM required for OPC.
MGT-7	Annual Return (Companies)	Pvt LtdPublic	29 Nov 2026	₹100/day, no cap	Within 60 days of AGM. Small companies & OPC use MGT-7A.
MGT-7A	Annual Return (OPC / Small Companies)	OPCSmall Co	26 Nov 2026	₹100/day, no cap	OPC: within 60 days from FY end (no AGM). Must attach geo-tagged registered office photo.
LLP Form 11	LLP Annual Return	LLP	30 May 2026	₹100/day, no cap	Within 60 days of FY end (30 March → 30 May). File before Form 8. CCFS-2026 does NOT apply to LLPs.
LLP Form 8	Statement of Accounts & Solvency	LLP	30 Oct 2026	₹100/day, no cap	Within 30 days of 6 months from FY end (30 Sep). Audit mandatory if turnover >₹40 lakh or contribution >₹25 lakh.
DPT-3	Return of Deposits / Outstanding Loans	Pvt LtdOPCPublic	30 Jun 2026	Fine up to ₹10 Cr or 2x deposits	Annual filing disclosing outstanding deposit-like liabilities as of 31 Mar. All companies including those with no deposits.
MSME-1	Half-Yearly Outstanding MSME Dues	Pvt LtdOPCPublic	30 Apr 2026 (H2 Oct–Mar) 31 Oct 2026 (H1 Apr–Sep)	₹20,000 on company; ₹1,000/day directors	Only if company has outstanding dues to MSME suppliers >45 days. File even if nil payments.
DIR-3 KYC	Director / Designated Partner KYC	All	30 Jun 2029 (triennial)	₹5,000 flat penalty; DIN deactivated	Changed from annual to triennial from FY 2025-26. Directors who filed KYC for FY 2025-26: next due FY 2027-28. Changes in mobile/email/address: report within 30 days via DIR-3 KYC-Web.
INC-20A	Business Commencement Declaration	New Co	Within 180 days of incorporation	₹50,000 company; ₹1,000/day directors	Mandatory for all companies incorporated on/after Nov 2018. Subscribers must deposit paid-up capital first.
DIR-12	Director Appointment / Resignation	All	Within 30 days of event	₹100/day, no cap	Any change in directorship (appointment, resignation, DIN change). Use SH-6 for share transfers.
SH-7	Change in Authorised Share Capital	Pvt LtdPublic	Within 30 days of resolution	₹100/day, no cap	File when authorised capital is increased. Must be filed before allotting new shares.
INC-22	Change in Registered Office	Companies	Within 30 days of change	₹100/day, no cap	Physical verification of new registered office by ROC. Upload geo-tagged photograph.
PAS-3	Return of Allotment (Share Allotment)	Pvt LtdPublic	Within 30 days of allotment	₹100/day, no cap	Filed after every share allotment — ESOPs, rights issue, private placement, bonus shares.
MGT-14	Filing of Board / Special Resolutions	Pvt LtdPublicOPC	Within 30 days of resolution	₹100/day, no cap	Mandatory for ordinary/special resolutions under Section 94 and 177. Private limited: only special resolutions. Public: all resolutions.
CHG-1	Creation / Modification of Charge	Companies	Within 30 days (ext to 120)	₹100/day, no cap	Filed for creation or modification of charge (bank loans, debentures). Condonation of delay possible up to 300 days.
BEN-2	Register of Significant Beneficial Owners	Pvt LtdPublic	Within 30 days of declaration	Fine up to ₹2 lakh + continued default fine	Filed when any person holds ≥10% shares/voting rights/profit rights. Annual update also required.

ROC Compliance Essentials

Key ROC Compliance Rules — What Every Company Must Know

📅 AOC-4 — Financial Statements

File financial statements (Balance Sheet, P&L, Director's Report, Auditor's Report) within 30 days of AGM. OPC: within 180 days of FY end (27 Sep 2026 for FY 2025-26). Penalty: ₹100/day with no cap. Requires DSC of director and practicing CA/CS signature on auditor's report. XBRL format mandatory for listed and prescribed class of companies.

📋 MGT-7 / MGT-7A — Annual Return

Annual return disclosing shareholding, directors, registered office, and other statutory information. Filed within 60 days of AGM (29 Nov 2026 if AGM on 30 Sep). MGT-7A for OPCs and small companies (simplified form). Requires a geo-tagged photograph of registered office as attachment from FY 2024-25 onwards. Penalty: ₹50,000 minimum + ₹100/day.

💰 ₹100/Day — No Cap Penalty

Since 1 July 2018, the penalty for late filing of AOC-4 and MGT-7 is ₹100 per day per form with no maximum cap. For both forms combined: ₹200/day. Over 3 years: ₹2.19 lakh. Over 5 years: ₹3.65 lakh. Directors face disqualification under Section 164(2) after 3 consecutive years of non-filing — banned from being director in any company for 5 years.

✅ CCFS-2026 — 90% Late Fee Waiver

Companies Compliance Facilitation Scheme 2026 (General Circular 01/2026) offers 90% waiver on accumulated late fees for pending filings. Pay only 10% of total additional fees. Valid: 15 April to 15 July 2026. Covers AOC-4, MGT-7, ADT-1, FC-3, FC-4, and legacy forms. LLPs are excluded. Companies with final strike-off notice are ineligible. After 15 July: full penalties resume.

🤝 LLP Filings — Form 11 + Form 8

Form 11 (Annual Return): within 60 days of FY end = 30 May 2026. Form 8 (Accounts & Solvency): within 30 days of 6 months from FY end = 30 Oct 2026. File Form 11 before Form 8 — MCA portal enforces sequence. Audit mandatory if turnover >₹40 lakh or contribution >₹25 lakh. CCFS-2026 does NOT apply to LLPs. Penalty: ₹100/day per form.

🔑 DIR-3 KYC — Now Triennial

MCA changed DIR-3 KYC from annual to triennial filing from FY 2025-26. Directors who filed KYC for FY 2025-26: next due FY 2027-28 (by 30 June 2028). Any changes in mobile number, email, or address must be reported within 30 days via DIR-3 KYC-Web. Missed KYC: DIN deactivated + ₹5,000 flat penalty. Deactivated DIN blocks all other company filings.

⚠️ Director Disqualification Under Section 164(2)

If a company fails to file financial statements (AOC-4) or annual return (MGT-7) for any 3 consecutive financial years, every director of the company is disqualified from being appointed/continuing as director in any company for 5 years. The DIN shows "Disqualified" on the MCA portal. Disqualification can only be removed by NCLT order after clearing all defaults + filing petition (cost: ₹30,000–₹70,000, timeline: 3–6 months). Act before it's too late — use CCFS-2026 now.

✅ TAXAJ CS/CA Annual Compliance Package

TAXAJ provides complete ROC annual compliance for Private Limited Companies, OPCs, and LLPs — AOC-4, MGT-7/7A, ADT-1, DPT-3, MSME-1, DIR-3 KYC — all in one package. CCFS-2026 pending filings cleared urgently before 15 July 2026. CS/CA assigned to your company. All MCA V3 portal issues handled. Returns filed within 48 hours. WhatsApp updates throughout.

Before It Gets Expensive

ROC late filing — consequences every director should know

Missing an ROC deadline is not just a per-day fee. Here is what actually happens as the delay grows, and how the penalty behaves differently from other MCA forms.

What happens if AOC-4 or MGT-7 is not filed?

A per-day additional fee of ₹100 per form starts accruing from the due date with no upper cap, so the longer the delay, the larger the penalty. Beyond the fee, the company and its officers in default become liable to penalties under the Companies Act, and continued default can lead to the company being marked "ACTIVE-non-compliant" and eventually struck off.

Can directors be disqualified for not filing ROC returns?

Yes. Under Section 164(2) of the Companies Act, if a company fails to file its financial statements or annual returns for three consecutive financial years, every director of that company is disqualified for five years and cannot be reappointed in that company or appointed in any other company during that period. This is one of the most serious consequences of ongoing ROC default.

Is there any cap on ROC late fees?

No. The ₹100-per-day additional fee for AOC-4 and MGT-7 has no maximum limit — it simply keeps adding up each day until the form is filed. This is different from many other MCA forms, which is why late annual filings can become very expensive.

Can ROC late fees be reduced or waived?

Periodically, the MCA announces amnesty or condonation schemes (such as CCFS-2026) that waive a large portion of the additional fee for a limited window. Outside such schemes, the ₹100/day fee is generally payable in full. The calculator above shows both your normal late fee and the potential saving under an active scheme.

Do OPCs and small companies also need to file AOC-4 and MGT-7?

Yes. A One Person Company files AOC-4 and MGT-7A (a simplified annual return), and small companies file AOC-4 and MGT-7A as well. The obligation and the ₹100/day late fee apply regardless of company size — only the forms and some timelines differ.

What is Form ADT-1 and when is it due?

ADT-1 is the intimation to the ROC of the auditor's appointment. It must be filed within 15 days of the AGM in which the auditor is appointed or reappointed. It is separate from AOC-4 and MGT-7 and is easy to miss in the first year after incorporation.

Behind on a prior year? TAXAJ can clear pending ROC filings under CCFS-2026 →

FAQ

ROC Filing — Most Asked Questions

For FY 2025-26 (financial year ending 31 March 2026), assuming the AGM is held on the last possible date of 30 September 2026: AOC-4 (Financial Statements) is due within 30 days of AGM = 30 October 2026. MGT-7/7A (Annual Return) is due within 60 days of AGM = 29 November 2026. ADT-1 (Auditor appointment) is due within 15 days of AGM = 15 October 2026. If the AGM is held earlier, all deadlines move forward accordingly. Late filing: ₹100/day per form with no cap.

For LLPs with FY ending 31 March 2026: LLP Form 11 (Annual Return) is due by 30 May 2026 — within 60 days of FY end. LLP Form 8 (Statement of Accounts and Solvency) is due by 30 October 2026 — within 30 days of 6 months from FY end. Form 11 must be filed before Form 8 — the MCA portal enforces this sequence. Both attract ₹100/day penalty with no cap. CCFS-2026 does NOT apply to LLPs.

CCFS-2026 (Companies Compliance Facilitation Scheme 2026), introduced via General Circular 01/2026, allows companies with pending ROC filings to regularise at only 10% of accumulated additional fees (90% waiver). Valid from 15 April to 15 July 2026. If your company has missed filing AOC-4 or MGT-7 for 1 or more years, this is the most cost-effective opportunity to comply. After 15 July: full ₹100/day resumes. The scheme covers companies (Private Limited, OPC, Public, Foreign) but NOT LLPs. TAXAJ handles CCFS-2026 filings urgently. Contact TAXAJ now →

Yes. Every company registered under the Companies Act 2013 must file annual ROC returns, regardless of business activity, turnover, or profitability. Even if a company has zero revenue, zero employees, and zero transactions, it must file AOC-4 (financial statements showing nil figures) and MGT-7 (annual return) every year. Similarly, every LLP must file Form 11 and Form 8 annually. Non-filing companies risk: ₹100/day penalty, director disqualification after 3 years, and ultimately strike-off under Section 248. Apply for Dormant Company status (Section 455) if you want reduced compliance — this requires separate filing.

Under Section 164(2) of the Companies Act 2013, if a company fails to file financial statements (AOC-4) or annual return (MGT-7) for any 3 consecutive financial years, every person who is or has been a director of the company becomes disqualified. This disqualification: prevents appointment as director in any company for 5 years, applies to all existing directorships in other companies too, shows on the MCA portal (DIN status = "Disqualified"), and can only be reversed by NCLT order after clearing all pending filings. This is separate from the ₹100/day penalty. Act immediately — use CCFS-2026 window before 15 July 2026.

DPT-3 (Return of Deposits/Outstanding Loans): Due annually on 30 June. For FY 2025-26 (31 March end): due 30 June 2026. All companies must file — including those with no deposits — to declare nil outstanding. Non-filing penalty: up to ₹10 Crore or 2x deposit amount. MSME-1 (Outstanding Dues to MSMEs): Filed half-yearly. H2 (Oct–Mar): due 30 April 2026. H1 (Apr–Sep): due 31 October 2026. Only for companies with outstanding dues to MSME vendors exceeding 45 days. Penalty: ₹20,000 + ₹1,000/day on directors.

No. The ₹100-per-day additional fee for AOC-4 and MGT-7 has no maximum limit — it simply keeps adding up each day until the form is filed. This is different from many other MCA forms, which is why late annual filings can become very expensive. For both forms together it accrues at ₹200/day, reaching about ₹2.19 lakh over three years.

ADT-1 is the intimation to the ROC of the auditor's appointment. It must be filed within 15 days of the AGM in which the auditor is appointed or reappointed. It is separate from AOC-4 and MGT-7 and is easy to miss in the first year after incorporation. Late filing attracts the same ₹100/day additional fee with no cap.

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