AOC-4 • MGT-7/7A • DIR-3 KYC • DPT-3 • MSME-1 • LLP Form 8 & 11 — Filed Right, On Time, Every Year
Every Private Limited Company, OPC, Public Company, Section 8 Company, and LLP must file its annual financial statements and annual return with the Registrar of Companies. Late or incorrect filing means ₹100/day penalty (no cap), DIN deactivation, director disqualification under Section 164(2), and even strike-off. CA Alok Kumar's 110+ member team handles end-to-end ROC compliance under the Companies Act 2013, LLP Act 2008, and the new MCA-21 V3 portal — including registered office photographs, DSC mapping, board reports, CARO 2020 attachments, and event-based filings.
All filings are made on the MCA-21 V3 portal under the Companies Act 2013 (for companies) and the LLP Act 2008 (for LLPs). Below is the entity-wise filing landscape for FY 2025-26 (year ended 31 March 2026).
MCA General Circular No. 06/2025 dated 17 Oct 2025 originally extended the filing of AOC-4 and MGT-7/7A for FY 2024-25 up to 31 December 2025 without additional fees. This was further extended by General Circular No. 08/2025 dated 30 December 2025 up to 31 January 2026. Both windows are now closed — companies that missed even the extended deadline are now incurring ₹100/day additional fees with no cap. The extensions applied only to filing fees and did not extend AGM deadlines under Section 96 of the Companies Act 2013. For FY 2025-26, regular due dates apply — AGM by 30 Sept 2026, AOC-4 by 30 Oct 2026, MGT-7 by 29 Nov 2026. Plan early.
Different entity types attract different annual and event-based filings. Pick yours below.
Most common form. AOC-4, MGT-7/7A, DIR-3 KYC, DPT-3, MSME-1, ADT-1 — all mandatory regardless of profit or turnover.
No AGM required. AOC-4 within 180 days of FY-end. MGT-7A (abridged annual return). DIR-3 KYC by the sole director.
Governed by LLP Act 2008. Form 11 (annual return) by 30 May. Form 8 (Statement of Account & Solvency) by 30 Oct. Audit if turnover >₹40L or capital >₹25L.
Public Ltd, listed, NBFC, Section 8 (NGOs). AOC-4 CFS/XBRL where applicable. CSR-2, CSR-1, secretarial audit MR-3, cost audit CRA-4.
If your Pvt Ltd, OPC, LLP or Section 8 was incorporated recently, post-incorporation compliance is critical — INC-20A (commencement of business), opening bank account, first board meeting within 30 days, statutory registers, and the first AGM by 9 months from FY-end (against 6 months for older companies under Section 96). See our full Company & LLP Registration in India page for incorporation and post-incorporation support, or our ITR Filing for Companies (ITR-6) page for the income-tax counterpart. Tax audit support is covered under our Audit Services — including Tax Audit u/s 44AB.
Complete calendar of all major ROC filings due in calendar year 2026 for the financial year 1 April 2025 to 31 March 2026. Mark these dates — late filing means ₹100/day with no cap on AOC-4 and MGT-7.
| Form / Filing | Applicable To | Statutory Provision | Due Date (FY 2025-26) | Penalty for Default |
|---|---|---|---|---|
| MSME-1 Half-Yearly Return (H2) | Specified Companies with MSME dues >45 days | Sec 405, Companies Act | 30 Apr 2026 Oct 2025 – Mar 2026 |
₹20,000 + daily fine |
| LLP Form 11 Annual Return | All LLPs | Sec 35, LLP Act 2008 | 30 May 2026 | ₹100/day (no cap) |
| PAS-6 Share Capital Reconciliation (H2) | Unlisted public companies with demat shares | Rule 9A, Companies (PAS) Rules | 30 May 2026 | ₹100/day + penalty |
| DPT-3 Return of Deposits | All companies (other than Govt cos) | Rule 16A, Companies (Acceptance of Deposits) Rules | 30 Jun 2026 | ₹5,000 + ₹500/day continuing |
| DIR-3 KYC Director KYC | All directors with active DIN as on 31 Mar 2026 | Rule 12A, Companies (Appt & Qualif of Directors) Rules | 30 Sep 2026 | DIN deactivation + ₹5,000 reactivation |
| AGM Annual General Meeting | All companies (except OPC) | Sec 96, Companies Act 2013 | 30 Sep 2026 | Sec 99 — ₹1L on company + ₹5K/day |
| AOC-4 OPC Financial Statements | One Person Company | Sec 137, Companies Act 2013 | 27 Sep 2026 Within 180 days of FY-end |
₹100/day (no cap) |
| ADT-1 Auditor Appointment Intimation | All companies (new appointment / reappointment) | Sec 139(1), Companies Act 2013 | 15 Oct 2026 Within 15 days of AGM |
Slab-based additional fee |
| AOC-4 Financial Statements | All companies (except OPC) | Sec 137, Companies Act 2013 | 30 Oct 2026 Within 30 days of AGM |
₹100/day (no cap) |
| LLP Form 8 Statement of Account & Solvency | All LLPs | Sec 34, LLP Act 2008 | 30 Oct 2026 | ₹100/day (no cap) |
| MSME-1 Half-Yearly Return (H1) | Specified Companies with MSME dues >45 days | Sec 405, Companies Act | 31 Oct 2026 Apr 2026 – Sep 2026 |
₹20,000 + daily fine |
| PAS-6 Share Capital Reconciliation (H1) | Unlisted public companies with demat shares | Rule 9A, Companies (PAS) Rules | 29 Nov 2026 | ₹100/day + penalty |
| MGT-7 / 7A Annual Return | All companies (7A for Small Co & OPC) | Sec 92, Companies Act 2013 | 29 Nov 2026 Within 60 days of AGM |
₹100/day (no cap) |
| CSR-2 CSR Reporting | Companies meeting CSR threshold (Sec 135) | Sec 135, Companies Act 2013 | 31 Dec 2026 After AOC-4 filing |
Penalty under Sec 134(8) |
| MGT-14 Filing of Resolutions | Companies passing special / specified resolutions | Sec 117, Companies Act 2013 | Within 30 days of resolution | Sec 117(2) — ₹1L on co + officer fines |
| CHG-1 Charge Creation/Modification | Companies creating mortgage/charge on assets | Sec 77, Companies Act 2013 | Within 30 days of charge | Extendable to 120 days with high additional fee |
All dates assume AGM held on the last permissible day (30 Sept 2026). If AGM is held earlier, AOC-4 and MGT-7 due dates shift forward proportionally. Listed companies have additional SEBI/LODR filings.
From routine annual filings (AOC-4, MGT-7) to event-based filings (charge creation, director changes, capital increase), strike-off applications, and condonation of delay petitions — we handle every aspect of MCA compliance.
Filing of audited balance sheet, P&L, cash flow, notes and director's report under Section 137. Includes AOC-4, AOC-4 CFS (consolidated), AOC-4 XBRL, and NBFC variants with full CARO 2020 reporting.
Annual return filing under Section 92 with shareholder details, director particulars, capital structure, indebtedness, and beneficial owners. MGT-7A for OPCs and Small Companies (paid-up cap ≤₹4Cr, turnover ≤₹40Cr). MGT-8 (PCS certification) mandatory for listed cos & cos with paid-up cap ≥₹10Cr or T/O ≥₹50Cr — Rule 11, Companies (Management & Administration) Rules 2014.
Annual KYC verification of all DIN-holders via DIR-3 KYC e-form or DIR-3 KYC-WEB. New triennial cycle (3-year) for compliant directors with mandatory 30-day updates for changes. Prevents DIN deactivation.
Annual return of all deposits and exempted deposits (loans from directors, inter-corporate loans, customer advances) as on 31 March under Rule 16A. CA certificate for outstanding amounts. Due 30 June each year.
Half-yearly return disclosing payments to MSME vendors pending beyond 45 days. Applies to all Specified Companies. Due 30 April (H2) and 31 October (H1). Non-compliance penalty: ₹20,000 plus daily fines.
Complete LLP annual compliance — Form 11 (annual return, due 30 May) and Form 8 (Statement of Account & Solvency, due 30 Oct). LLP audit (Section 34(4)) for turnover >₹40L or capital >₹25L. LLP-3, LLP-4 for changes.
Auditor appointment intimation (ADT-1), significant beneficial owner declaration (BEN-2), share capital reconciliation (PAS-6), cost audit report (CRA-4). All event-based and periodic compliance under Companies Act 2013.
Appointment, resignation, change in designation of directors. DIR-12 (filed by company) and DIR-11 (filed by resigning director). 30-day filing window. Includes board resolutions, consent letters (DIR-2), and disqualification check.
SH-7 (capital increase), PAS-3 (allotment of shares), CHG-1/CHG-4 (charge creation/satisfaction). MGT-14 for special resolutions. Includes drafting of board/shareholder resolutions and stamp-duty advisory.
Company name change (RUN form, INC-24), MOA/AOA amendment, registered office shift within state (INC-22) or between states (INC-23, MGT-14). Object clause alteration with shareholder special resolution.
Voluntary closure of inactive company under Section 248(2) via Form STK-2. LLP strike-off via Form 24. Includes affidavits, indemnity bonds, statement of accounts, NOC drafting, and ROC representation.
Condonation of delay applications (CG-1) for time-barred filings, compounding of offences before RD/NCLT, revival of struck-off companies, and prosecution defence. LLM-qualified representation throughout.
Instantly compute additional fees and statutory penalties for late ROC filing. Covers AOC-4, MGT-7, DIR-3 KYC, DPT-3, MSME-1, LLP Form 8 & 11.
Select your form, enter the original due date and today's intended filing date.
Estimate based on Companies (Registration Offices and Fees) Rules 2014 and LLP Rules 2009. Actual statutory penalty under Sec 92(5)/137(3)/Sec 99 is determined by ROC/Adjudicating Officer and may differ. Slab-based add-on fees apply to most forms; AOC-4, MGT-7, LLP Form 8 & 11 attract flat ₹100/day with no cap.
For exact penalty computation under your facts and to plan condonation/compounding strategy, consult CA Alok Kumar.
Answer 3 quick questions and we'll give you a personalised list of forms your entity must file this year.
Non-compliance with ROC filing is not just a monetary fine — it triggers director disqualification, prosecution, and strike-off. Understand the consequences before you delay.
If the company fails to file AOC-4 within 30 days of AGM (or within 180 days of FY-end for OPCs), Section 137(3) penalty applies.
If the company fails to file MGT-7/MGT-7A within 60 days of AGM, Section 92(5) penalty applies on both the company and its officers.
The most severe consequence. If a company defaults in filing financial statements or annual return for any 3 consecutive financial years, all its directors are disqualified from being appointed or reappointed as director in ANY company for 5 years.
Where a company has not filed financial statements or annual returns for two consecutive financial years, ROC may issue notice in STK-1 and strike off the company under Section 248(1).
Companies must hold their AGM within 6 months of FY-end (Section 96). Default leads to penalty under Section 99 — distinct from the filing penalty.
Failure to file DIR-3 KYC by 30 September results in DIN being marked "Deactivated due to non-filing of DIR-3 KYC."
A clear five-step process that starts with diligence and ends with compliance certificates in your inbox.
Review your MCA master data, past filings, DIN status of directors, charge register, statutory registers, and pending forms.
Collect signed financials, auditor's report, board minutes, AGM notice, MGT-9 extracts, shareholder list, and registered office photos.
Draft director's report (with CSR, ESOP, related parties), prepare AOC-4 & MGT-7 attachments, and get PCS certification where required.
Upload via MCA21 V3 portal with director's DSC. Pay government fees online. Get SRN. Monitor for approval / resubmission.
Deliver final compliance pack — challans, SRNs, e-Form copies, approval letters, and a calendar for next year. Year-round support.
Triple qualification ensures technically correct filings, legally defensible director's reports, and AI-powered cross-verification of master data with statutory registers.
Senior Partner at a 55+ year-old firm with 110+ professionals. Empaneled with CAG, RBI, IRDA. Pan-India presence — Delhi, Mumbai, Bangalore, Patna.
Dedicated team trained on the new MCA21 V3 portal — handles photograph requirement, DSC mapping, linked Excel templates, and resubmission workflows seamlessly.
Automated email and WhatsApp reminders for every due date — AOC-4, MGT-7, DIR-3 KYC, DPT-3, MSME-1, LLP Forms — so you never miss a filing.
LLM-qualified representation before ROC, RD, and NCLT — for condonation petitions, compounding applications, revival of struck-off companies, and disqualification removal.
Specialised compliance for companies with NRI directors, FDI shareholding, FC-GPR/FC-TRS coordination, and Form FLA filing with RBI. Multi-currency reporting expertise.
MCA-21 V3 portal is online — distance is no constraint. We serve clients across Delhi NCR and Pan-India through secure document portals and digital signatures.
From entity-level annual filings to event-based forms, condonation petitions and strike-off — CA Alok Kumar's 110+ member team ensures your MCA compliance is bulletproof. Book your free consultation today.
