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