ROC Filing and Compliance Calendar 2025 -2026: A Complete Guide

ROC filing is a mandatory annual compliance requirement for companies registered in India under the Companies Act. Missing even one deadline can lead to heavy penalties, legal trouble, and business disruptions. 

Whether you’re a business owner, compliance officer, or startup founder, for seamless operations and regulatory peace of mind, it is essential to understand ROC filing last dates and annual compliances. Get all due dates, forms, and actionable tips in one place.

What is ROC Filing? Why Does It Matter in 2025?

To build a strong foundation for compliance, it is important to understand what ROC filing involves and why it is so critical for Indian companies this year.

ROC filing refers to the mandatory submission of statutory documents and annual returns to the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA), India. It ensures your company’s financial and operational records are up-to-date, transparent, and legally compliant. Non-compliance can lead to severe penalties, director disqualification, and even business closure.

Key Forms of ROC Filing

Once the purpose is clear, the next step is to become familiar with the specific forms involved in ROC filing. Each form serves a unique compliance requirement.

• Form AOC-4 is used to submit audited financial statements, including the balance sheet, profit and loss account, and other related reports.
• Form MGT-7 is used to file the company’s annual return, covering shareholding, directorship, and company structure.
• Form MGT-7A is a simplified version of MGT-7 meant for small companies and One Person Companies.
• Form DIR-3 KYC is required annually to verify and update the KYC details of every director.
• Form ADT-1 is used to inform the ROC about the appointment of the company’s auditor after the annual general meeting.
• Form DPT-3 is required to report outstanding loans and deposits that the company has accepted.

ROC Filing Due Dates & Compliance Calendar for Pvt Ltd Companies (2025)

Let’s move on to the most important part: the compliance calendar and ROC filing deadlines for the fiscal year 2024–2025. 

The following deadlines are predicated on the assumption that the AGM is held by September 30, 2025, and that your company’s fiscal year concludes on March 31, 2025.

The secret to avoiding late fines and compliance issues is to keep up with these deadlines. Each deadline isn’t just a formality—it plays a crucial role in keeping your company legally sound, whether it’s about sharing financial updates with the government, verifying director details, or keeping your share records transparent. If you want to avoid the stress of last-minute filings or unexpected penalties, this timeline is your go-to roadmap for smooth and timely ROC compliance throughout the year.

Annual Return Filing Deadlines and Requirements

With the calendar in mind, let us look more closely at the two most important annual filings: MGT-7 and AOC-4.

MGT-7: Annual Return

Form MGT-7 captures your company’s shareholding pattern, director details, and capital structure as of the end of the financial year. Small companies and One Person Companies may use the simplified MGT-7A. This form must be filed within 60 days of the Annual General Meeting. For an AGM held on September 30, 2025, the deadline is November 29, 2025.

AOC-4: Financial Statements

Form AOC-4 is used to submit your audited financial statements, including the balance sheet, profit and loss account and other required disclosures. It must be filed within 30 days of the Annual General Meeting. If your AGM is on September 30, 2025, the filing deadline is October 30, 2025. All companies, except One Person Companies, are required to file this form.

💡 Did You Know?
Failure to file annual returns can lead to director disqualification and company status being marked as “inactive”

Core ROC Compliance and Consequences of Missing Deadlines

Now that you have the calendar, let’s look at the compliance requirements and the consequences of missing a ROC filing last date. Private Limited Companies in India must adhere to a structured set of ROC (Registrar of Companies) compliance tasks to remain legally compliant and avoid regulatory action.

Core ROC Compliance Tasks

• Maintain statutory registers and records.
• File annual returns (MGT-7/MGT-7A) and financial statements (AOC-4) on time.
• Submit Director KYC (DIR-3 KYC) and DPT-3 (Return of Deposits) annually.
• Report any changes (directors, share capital, registered office, etc.) promptly via event-based forms.
• File all forms online through the MCA21 portal using a Digital Signature Certificate (DSC).

Penalties for Late Filing

• Company status may be marked “inactive” or struck off for repeated defaults.
• ₹100 per day per form for late filings.
• Persistent non-compliance can lead to higher fines, prosecution, and director disqualification.
• Directors can be disqualified for repeated defaults.

Comparison Table: ROC Filing Forms & Due Dates (2025)

This table will help you keep key forms and deadlines in mind throughout the year. Timely filing of these forms ensures your company remains in good standing and avoids penalties.

Now, let’s break down the penalties and consequences in case you delay in  filing any of these mandatory ROC forms. Moreover, failure to file any of these forms may attract additional penalties, further increasing your compliance burden and financial risk.

Quick Fact Boxes

💡 Did You Know?

• AGMs must be conducted within six months of the financial year end

• There must not be more than 15 months between two AGMs

• ROC compliance applies to all types of company structures

• Filing extensions can be granted by MCA in certain cases

Frequently Asked Questions (FAQs) 

Stay Ahead with ROC Filing in 2025

Timely ROC filing is non-negotiable for any Pvt Ltd company or LLP in India. Use this compliance calendar, understand your due dates, and keep your business penalty-free. Bookmark this page for the latest updates on ROC filing due dates, annual return requirements, and compliance tips.