
All ROC dates
| Date | Compliance | Details | Status |
|---|---|---|---|
| 29 Nov 2026 | MGT-7 / MGT-7A — annual return (FY 2025-26) | Within 60 days of the AGM; this date applies if the AGM was held on 30 September. Check MCA circulars for any extension. | Upcoming |
| 30 Apr 2027 | MSME-1 — Oct 2026 to Mar 2027 | Half-yearly return of dues to micro and small enterprises outstanding beyond 45 days. | Upcoming |
| 30 May 2027 | LLP Form 11 — annual return (FY 2026-27) | Annual return of every LLP. | Upcoming |
| 30 Jun 2027 | DPT-3 — return of deposits (FY 2026-27) | Companies report outstanding loans and deposits. Note: DIR-3 KYC is now once every three years — most directors' next routine KYC is due by 30 June 2028. | Upcoming |
| 30 Sep 2027 | AGM — FY 2026-27 | Last date for companies to hold the annual general meeting (other than OPCs). | Upcoming |
| 14 Oct 2027 | ADT-1 — auditor appointment | Within 15 days of the AGM where an auditor is appointed. | Upcoming |
| 30 Oct 2027 | AOC-4 & LLP Form 8 | Company financial statements (within 30 days of AGM) and LLP statement of accounts & solvency. | Upcoming |
| 31 Oct 2027 | MSME-1 — Apr to Sep 2027 | Half-yearly return of MSME dues. | Upcoming |
| 29 Nov 2027 | MGT-7 / MGT-7A — annual return (FY 2026-27) | Within 60 days of the AGM (if held on 30 September). | Upcoming |
The annual cycle for a private company
| Event / form | Due |
|---|---|
| Board meeting to approve accounts | Before the AGM |
| AGM | Within 6 months of year-end — 30 September |
| ADT-1 (auditor appointment) | 15 days from the AGM |
| AOC-4 (financial statements) | 30 days from the AGM |
| MGT-7 / MGT-7A (annual return) | 60 days from the AGM |
| DPT-3 (deposits & loans) | 30 June |
| MSME-1 (dues to MSMEs over 45 days) | 30 April and 31 October |
| DIR-3 KYC | Once every three years |
Cost of delay
- Additional fee of ₹100 a day for each late form
- Directors of a company that fails to file for three years can be disqualified for five years
- Strike-off risk for companies not filing and not doing business
Frequently asked questions
Yes. AOC-4 and MGT-7 are due every year until the company is closed or applies for dormant status / strike-off.
Last reviewed on 11 November 2026 by Vinay Jaglan, VJ & Associates. Law and portal screens change — verify before acting, or ask the office.
