Most ROC penalties are not caused by difficult law. They are caused by a date nobody wrote down. This page lists every recurring MCA filing for a private company or LLP with a 31 March year-end, the date it falls due, and what changed in 2026.
Annual filings for companies (FY 2025-26 accounts)
| Form | What it is | Normal due date | FY 2025-26 position |
|---|---|---|---|
| AGM | Annual general meeting | Within 6 months of year-end (30 September) | Due 30 September 2026. Not extended. |
| ADT-1 | Appointment of the statutory auditor | Within 15 days of the AGM | 15 October 2026 for a 30 September AGM |
| AOC-4 | Financial statements | Within 30 days of the AGM | No additional fee up to 31 December 2026 |
| MGT-7 / 7A | Annual return | Within 60 days of the AGM | No additional fee up to 31 January 2027 |
| CRA-4 | Cost audit report (XBRL) | Within 30 days of receiving CRA-3 | No additional fee up to 31 December 2026 |
Recurring filings during 2026-27
| Form | Who files | Due date |
|---|---|---|
| MSME-1 | Companies that owe an MSME supplier for more than 45 days | 31 October 2026 (April–September half) and 30 April 2027 (October–March half) |
| DPT-3 | Companies with deposits or outstanding loans that are not deposits | 30 June 2027, for the position as on 31 March 2027 |
| CRA-2 | Companies covered by cost audit, every year | Within 30 days of the Board meeting appointing the cost auditor, and in any case within 180 days of the year starting (27 September) |
| DIR-3 KYC Web | Every director holding a DIN | Now once every three financial years, by 30 June. For directors already compliant, the next filing is due 30 June 2028. |
| MGT-14 | Companies passing specified resolutions | Within 30 days of the resolution |
| DIR-12 | Any change of director | Within 30 days of the change |
| INC-20A | Newly incorporated companies | Within 180 days of incorporation |
LLP filings
- Form 11 (annual return): by 30 May. For FY 2025-26 it was due 30 May 2026.
- Form 8 (statement of account and solvency): by 30 October. For FY 2025-26 it was due 30 October 2026, and no extension was announced.
The general MCA circulars on AOC-4 and MGT-7 do not cover LLP forms, so an LLP that has missed 30 October is already paying additional fee. See our note on LLP Form 8 and Form 11 late fees.
Income-tax dates that sit next to the ROC calendar
- Tax audit report for FY 2025-26: extended to 21 October 2026 by CBDT Circular 07/2026.
- Income-tax return for audited companies and firms: 21 November 2026, or 30 November 2026 where a transfer pricing report is needed.
- Advance tax third instalment: 15 December 2026.
What happens if you miss them
- AOC-4 and MGT-7: ₹100 a day per form as additional fee, with no upper limit, counted from the original due date once the relief window closes.
- Other forms (ADT-1, MGT-14, DIR-12, DPT-3 and similar): additional fee in slabs, starting at one times the normal fee and rising with the delay.
- Penalties under Sections 92 and 137 are separate from the fee and can reach ₹2 lakh for the company and ₹50,000 for each officer in default.
- Director disqualification under Section 164(2) if financial statements or annual returns are not filed for three consecutive years, and possible strike-off of the company.
The full fee maths is in our note on AOC-4 and MGT-7 late fees.
Frequently asked questions
What is the last date for AOC-4 for FY 2025-26?
AOC-4 is normally due within 30 days of the AGM. For FY 2025-26, MCA General Circular 05/2026 allows filing without additional fee up to 31 December 2026.
What is the last date for MGT-7 for FY 2025-26?
MGT-7 and MGT-7A are normally due within 60 days of the AGM. For FY 2025-26 they can be filed without additional fee up to 31 January 2027.
Is the AGM date also extended?
No. The 2026 circulars waive the additional fee for the forms only. The AGM was still due by 30 September 2026, and holding it late is a separate default.
Do I need to file DIR-3 KYC every year?
No. From 31 March 2026, DIR-3 KYC is due once every three financial years, by 30 June. Directors who were already compliant next file by 30 June 2028. Changes in mobile, email or address must still be reported within 30 days.
Which ROC office handles Noida companies?
Companies registered in Noida, Greater Noida and Ghaziabad come under the Registrar of Companies, Kanpur.
How Vitt-Marg helps
We handle ROC, cost audit and income-tax compliance for companies and LLPs across Noida, Greater Noida, Ghaziabad and Delhi NCR. Send us your CIN or LLPIN and we will tell you what is pending, what it will cost, and file it before the next deadline.
General information, current as of 4 November 2026, not advice for a specific case. Due dates and fees change with MCA and CBDT notifications. Check with us before acting on it.