Last Updated on June 23, 2026
Companies registered under the Companies Act 2013 have to file their documents with the Registrar of Companies (ROC) as per the requirements. Compliance with statutory obligations established by the Ministry of Corporate Affairs (MCA) can be achieved by filing these documents. Not meeting these deadlines could result in penalties, deactivation of a person’s Director Identification Number (DIN), and disqualification from being a Director.
The upcoming financial year 2025-2026 has several due dates on which forms AOC-4, MGT-7, and DIR-3 KYC must be filed. This blog will discuss what each filing due date means, along with when and why they are essential.
Key ROC Filing Deadlines for 2026
1. AOC-4 : Financial Statement Filing
The AOC-4 form is used to file all of a company’s financial statements, which must include a balance sheet, profit and loss statement, and director’s report, by law, within 30 days of the AGM, with the ROC.
2. Form MGT-7/MGT-7A : Annual Return Filing
MGT-7 is a mandatory annual return form for private companies; MGT-7A is a mandatory annual return form for One Person Companies (“OPC”). MGT-7 and MGT-7A forms include information about the company’s shareholding, its Board members, Statutory Auditors, address of the Registered Office, etc. The last date for MGT-7/MGT-7A forms for FY 2025-26, if the AGM is to be held on September 30, 2026, then it is November 29, 2026.
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3. Form DIR-3 KYC: Director KYC Filing
Under the DIR-3 KYC new rules 2026, DIR-3 KYC is required once every three years, with a due date of 30 June, along with mandatory updates within 30 days for any changes in KYC details.
Example:
For instance, a director who last completed DIR-3 KYC in June 2025 (for FY 2024-25) would not need to refile in 2026 or 2027, with the next filing due around June 2028, assuming no changes to their personal details in the interim.
4. Form DPT-3: Return of Deposits and Loans
All companies are required to file Form DPT-3, which is a declaration of the amounts of deposits or loans that have been received during the previous financial year. The due date for filing Form DPT-3 for the Financial Year ending 31 March 2026 is 30 June 2026.
5. Form MSME-1: Reporting of Micro and Small Enterprises (MSMEs)
Companies are required to file Form MSME-1 every six months detailing any overdue payments made to MSMEs. Therefore, the due date for filing Form MSME-1 for the period of October to March is 30 April 2026, while the due date for the period of April to September will be 31 October 2026.
6. Form ADT-1: Auditor Appointment/Reappointment
The purpose of filing ADT-1 is to inform the ROC of the company’s appointment or reappointment of auditors so that the company meets its legal obligations within 15 days after the date of the company’s AGM.
7. Form INC-22: Registered Office Verification
The registered office change of a company must be reported to the ROC by way of Form INC-22 within 30 days.
Penalties for Non-Compliance
Failure to adhere to the ROC filing deadlines can lead to severe penalties and repercussions. The key penalties for late ROC filing include:
| Form | Penalty for Delay | Details |
| AOC-4, MGT-7 | ₹100 per day additional fee (no cap), PLUS statutory penalties (company & officer) may apply | Late filing incurs a daily penalty from the due date. |
| DIR-3 KYC | DIN will be marked as ‘Deactivated due to non-filing of KYC’ and can be reactivated on payment of ₹5,000 | Failure to file DIR-3 KYC by the deadline leads to DIN deactivation and a reactivation fee. |
| DPT-3 | Penalty for delayed filings may include a fine or additional fees | Non-compliance with DPT-3 filings attracts additional fees. |
| MSME-1 | Penalties for delay depend on the nature of the violation | Companies failing to file MSME-1 timely may face regulatory scrutiny. |
| Form INC-22 | ₹100 per day for delayed filings | Failure to update the registered office results in a daily fine. |
Importance of Timely Filing with ROC
The filings with the ROC have many functions for businesses. Here are a few:
- Transparency – ROC filings provide public access to key statutory information such as financial statements and shareholding details.
- Legal Value – To comply with Regulations under the Companies Act; help to minimise possible penalties; and help to minimise any potential legal issues.
- Show Good Corporate Governance – Filing timely demonstrates the company’s ability to follow the rules, which will assist the company when seeking credit or equity funding.
- Maintain Operation – Active Directors’ DIN are necessary for the directors of the Company to be able to conduct business legally.
ROC Due Dates
ROC Filing Due Dates 2026 (Companies)
| Form | Purpose | Due Date (2026) |
| AOC-4 | Financial Statements | Within 30 days of AGM |
| MGT-7 / MGT-7A | Annual Return | Within 60 days of AGM |
| Routine DIR-3 KYC (3-year cycle) | Director KYC | On or before 30 June of the applicable year |
| DPT-3 | Return of Deposits | 30 June 2026 |
| ADT-1 | Auditor Appointment | Within 15 days of AGM |
ROC Filing Due Dates 2026 (LLPs)
| Form | Purpose | Due Date (2026) |
| Form 11 | Annual Return (LLP) | Within 60 days from the end of FY (30 May 2026) |
| Form 8 | Statement of Accounts & Solvency | 30 October 2026 (as per standard timeline) |
Note: The due dates mentioned are based on standard provisions under the Companies Act, 2013. Actual timelines may vary depending on extensions, company type, or MCA notifications.
How to Stay on Top of ROC Deadlines?
Missing even one ROC filing deadline can trigger daily penalties that accumulate quickly with no upper cap for forms like AOC-4 and MGT-7. The most reliable way to avoid this is to mark your AGM date as soon as it’s finalised, since most ROC deadlines (AOC-4, MGT-7, ADT-1) are calculated from that date rather than a fixed calendar date. Setting calendar reminders 15 days before each deadline gives your compliance team or consultant adequate buffer time to prepare and file documents without last-minute errors.
Best Practices for ROC Compliance
To successfully achieve ROC compliance, businesses should implement the following practices:
- Create an annual filing plan: Prepare a calendar of compliance action items so you do not overlook any key dates.
- Use the MCA V3 system: Familiarise yourself with the MCA’s online portal (MCA V3) for ease of filing your forms.
- Engage professionals: Retain a company secretary or legal professional to assist with managing compliance obligations, especially if the company has complex filings.
- Track penalties: Make sure to pay all penalties on time so as not to cause additional issues.
- Maintain documentation: Keep copies of all documents necessary to demonstrate compliance, including, but not limited to, financial records, meeting minutes, and board/committee resolutions.
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Frequently Asked Questions (FAQs)
1. What forms are needed when filing with the ROC in 2026?
The main forms of ROC filings are the AOC-4 form (which includes audited financial statements) and MGT-7 or MGT-7A (annual returns). Additionally, a Form DIR-3 KYC must also be submitted for each director.
2. When do I need to submit the AOC-4 form?
The AOC-4 must be submitted to the ROC within 30 days after an AGM has taken place.
3. What is the deadline for submitting the MGT-7 form?
The MGT-7 form must be submitted to the ROC within 60 days following an AGM.
4. Is it necessary for all directors to submit the DIR-3 KYC form every year?
No. Under the updated DIR-3 KYC rules effective 2026, directors are required to file DIR-3 KYC once every three years, unless there is a change in their KYC details (such as address or mobile number), in which case an update must be filed within 30 days of the change. Directors who completed their KYC for FY 2025-26 will not need to refile until their next applicable cycle.
5. What are the consequences if I miss the filing deadline with the ROC?
Failure to comply with the filing deadline may result in additional fees, penalties, or civil/legal consequences such as disqualification from acting as a director or having the company’s registration revoked.
