ROC Compliance Checklist for Private Limited Companies
Private limited companies in India must file multiple forms with the Registrar of Companies (ROC) every year. Missing these filings leads to penalties, additional fees, and in extreme cases, striking off of the company. This checklist covers every annual ROC obligation for a private limited company in FY 2026-27.
In this guide
- 1. AGM — Annual General Meeting (by 30th September)
- 2. AOC-4 — Financial statements (by 29th October)
- 3. MGT-7/MGT-7A — Annual return (by 28th November)
- 4. DIR-3 KYC — Director KYC (by 30th September)
- 5. ADT-1 — Auditor appointment (within 15 days of AGM)
- 6. Other annual filings
- 7. Penalties for non-compliance
AGM — Annual General Meeting (by 30th September)
Every private limited company must hold its AGM within 6 months from the end of the financial year (31st March), making the deadline 30th September. The AGM agenda typically includes adoption of financial statements, appointment/reappointment of auditors, declaration of dividends, and other ordinary business. The gap between two AGMs must not exceed 15 months. First AGM of a newly incorporated company must be held within 9 months from the FY end.
AOC-4 — Financial statements (by 29th October)
AOC-4 is the filing of annual financial statements (balance sheet, profit & loss, cash flow statement) with the ROC. It must be filed within 30 days of the AGM. If AGM is on 30th September, AOC-4 is due by 29th October. Companies with subsidiaries must file AOC-4 CFS (consolidated financial statements) with the same deadline. The filing requires the board's approval and adoption at the AGM.
MGT-7/MGT-7A — Annual return (by 28th November)
MGT-7 (or MGT-7A for OPC and small companies) is the annual return filed within 60 days of the AGM. It contains details of the company's shareholders, directors, and changes during the year. If AGM is on 30th September, MGT-7 is due by 28th November. This filing requires a practicing CA/CS certification for companies with paid-up capital above ₹10 crore or turnover above ₹50 crore.
DIR-3 KYC — Director KYC (by 30th September)
Every director holding a DIN must complete DIR-3 KYC annually by 30th September. If the KYC was done with Aadhaar in the previous year, DIR-3 KYC-Web (online verification) is sufficient. New directors or those updating details must file the full DIR-3 KYC form. Failure to complete KYC results in DIN deactivation — the director cannot sign any MCA filing until the DIN is reactivated.
ADT-1 — Auditor appointment (within 15 days of AGM)
ADT-1 must be filed within 15 days of the AGM to intimate the ROC about the appointment or reappointment of the statutory auditor. If the AGM is on 30th September, ADT-1 is due by 14th October. This is a frequently missed filing because the deadline is tight. Set a reminder immediately after the AGM.
Other annual filings
DPT-3 (return of deposits) is due by 30th June for companies that accept deposits or have outstanding loans from members/directors. MSME-1 (outstanding payments to MSME suppliers) is due half-yearly — 30th April and 30th October. DIR-12 (appointment/cessation of directors) is event-based but should be reviewed annually. MGT-14 (filing of board resolutions) is due within 30 days of passing special resolutions. INC-20A (declaration of commencement of business) is a one-time filing within 180 days of incorporation.
Penalties for non-compliance
Late filing of ROC forms attracts additional fees that increase progressively: ₹200/day for delays up to 30 days, ₹400/day for 30-60 days, ₹600/day for 60-90 days, and so on up to ₹1,200/day for delays beyond 270 days. For a company that misses AOC-4 by 6 months, the additional fees alone can exceed ₹50,000. Persistent default can lead to the company being marked for striking off under Section 248.
Related Compliance Deadlines
AOC-4 Due Date
AOC-4 due date is 29th October (within 30 days of AGM). Annual financial statements filing with MCA, penalties, and ROC calendar for FY 2025-26.
MGT-7/MGT-7A Due Date
MGT-7 / MGT-7A due date is 28th November (within 60 days of AGM). Annual return with ROC, penalties, and MCA filing calendar for FY 2025-26.
DIR-3 KYC Due Date
DIR-3 KYC annual due date is 30th September. Directors must complete KYC to avoid ₹5,000 penalty and DIN deactivation for FY 2026-27.
ADT-1 Due Date
ADT-1 is due within 15 days of AGM (typically by 14th October). Auditor appointment reporting with MCA, penalties, and FY 2026-27 ROC calendar.
AGM Due Date
Companies must hold AGM by 30th September each year (within 6 months of FY end). Consequences of not holding AGM and MCA compliance for FY 2025-26.
DPT-3 Due Date
DPT-3 annual return due date is 30th June. Return of deposits and outstanding loans filing with ROC, penalties, and MCA calendar for FY 2025-26.
MSME-1 Due Date
MSME-1 half-yearly due dates are 30th April and 30th October. Return for outstanding payments to MSME suppliers, penalties, and filing calendar for FY 2026-27.
Related Guides
Complete GST Filing Calendar 2026-27 for CAs
Complete GST filing calendar for FY 2026-27. GSTR-1, GSTR-3B, GSTR-9, CMP-08 due dates for regular, composition, and QRMP taxpayers. Monthly and quarterly schedules.
TDS Return Filing Guide — 24Q, 26Q, 27EQ Due Dates
Complete TDS return filing guide for FY 2026-27. Form 24Q (salary), 26Q (non-salary), 27EQ (TCS) due dates, deposit deadlines, and late filing penalties.