Introduction
Companies and LLPs in India are required to comply with annual filing obligations under the Companies Act, 2013, and the Limited Liability Partnership Act, 2008.
These filings with the Registrar of Companies (ROC) must be completed annually or triggered by specific events.
It is crucial for companies and LLPs to ensure timely compliance with the specified due dates. Failing to meet these requirements can lead to substantial penalties, which may negatively impact business operations and reputation.
To avoid such consequences, businesses are advised to maintain an organized compliance schedule and seek professional assistance when necessary to ensure that all filings are submitted on time.
Therefore, companies and LLPs must remain vigilant and proactive about their annual ROC compliance obligations.
| ROC (MCA) COMPLIANCE CALENDER 2025-26
(FOR THE DUE DATE FALLING IN THE YEAR FROM 01/04/2025 TO 31/03/2026) |
||||
| Sr. No. | Name of Form | Purpose of E Form | Due Date of Filing | Due Dates |
| 1 | MSME-1 | Half Yearly Form for Outstanding Payment To MSME for more than 45 days | Within one month of the end of each half of the financial year
October 2024 to March 2025 April 2025 to September 2025 |
30.04.2025
31.10.2025 |
| 2 | NDH-3 | Return of Nidhi Company for the half year ended | Within thirty days from the conclusion of each half year.
October 2024 to March 2025 April 2025 to September 2025 |
30.04.2025
30.10.2025 |
| 3 | FORM-11 (LLP) | Annual Return of Liability Partnership Limited | Within 60 days from the end of the Financial Year | 30.05.2025 |
| 4 | FC-4 | Annual Return of Company Foreign | Within 60 days from the Closure of the Financial Year
(i.e. 60 days from the date of the balance sheet |
30.05.2025 |
| 5 | NDH-1 | Return of Statutory Compliances | within ninety days from the close of the first financial year after its incorporation and where applicable, the second financial year | 29.06.2025 |
| 6 | DPT-3 | Return of Deposit | On or before 30th June | 30.06.2025 |
| 7 | PAS-6 | Share Capital Audit Report Reconciliation
(Every financial year, information for the half-years ending 30th September and 31st March should be provided 60 days after the conclusion of each half-year period for each ISIN separately) |
Within 60 days from the end of each half of the financial year
Half-Year ending on 31st March, 2025 Half-Year ending on 30th September, 2025 |
30.05.2025
29.11.2025 |
| 8 | FLA (Foreign Liabilities and Assets) | Annual Return to RBI (If Company is having any FDI or ODI then such Company is required to file FLA Return) | 15.07.2025 | |
| 9 | DIR-3 KYC | KYC of Directors/ Designated Partner | All DIN Holders holding DIN/DPIN as on 31.03.2025 | 30.09.2025 |
| 10 | FC-3 | Annual accounts along with the list of all principal places of business in India established by a foreign company
(Applicable on every Branch, Liaison, and Project Office) |
Within 9 months from the Closing of the Financial Year
(i.e. 9 months from March 31, 2025) |
31.12.2025 |
| 11 | CRA-2 | Appointment of Cost Auditor (company on which Cost Audit Applicable) | 30 days from the date of BM or 180 from 1st April.
Whichever is earlier. |
|
| 12
|
ADT-1
|
Appointment of Auditor
|
Within 15 Days from the Conclusion of Annual General Meeting (AGM)
(For OPC, deemed date of AGM as per section 122(3) of the Companies Act, 2023)
|
14.10.2025
11.10.2025
|
| 13
|
AOC-4,
AOC-4 XBRL & AOC-4 CFS
|
Filing of Annual Accounts
|
Within 30 Days of the Conclusion from Annual General Meeting (AGM)
For OPC (within 180 days from the closure of the financial year) |
29.10.2025
27.09.2025
|
| 14 | FORM MGT-14 | Filing of Resolution Report and Annual Adoption for Limited Company Of Board Account | Within 30 Days from the Date of Board Meeting | |
| 15 | DEMAT FOR PRIVATE COMPANIES | APPLYING FOR ISIN
(International Securities Identification Number) (The Ministry of Corporate Affairs of India (“MCA”) issued the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023 (“PAS Amendment Rules”) on 27th October, 2023 which mandates compulsory dematerialization of securities of private companies, excluding small companies and government companies. However, through the Amended Rules, the MCA has extended the due date to comply for such companies from 30th September 2024 until 30th June 2025. |
30.06.2025 | |
| 16 | FORM-8 (LLP) | LLP Statement of Account & Solvency | Within 30 Days from the End of 6 Months of Financial Year. | 30.10.2025 |
| 17 | FORM MGT- 7/ MGT-7A (FOR SMALL COMPANY/ OPC) | Filing of Annual Returns | Within 60 Days from the Conclusion of Annual General Meeting (AGM) | 28.11.2025 |
| 18 | FORM CRA-4 | Filing of Cost Audit Report | Within 30 days from the receipt of cost audit report by the Company | |
| 19 | FORM CSR-2 | Reporting on Corporate Social Responsibility Contribution (CSR) | On or before closing of the Current Financial Year | On or before 31.03.2026 |
* The AGM Date Is Considered to be 30.09.2025 *
Additional Notes
- Please Note, All the Above Dates Are Tentative, And the Regulatory Authority May Revise the Timelines from Time to Time.
- As Per Section 121 (1) of The Companies Act, 2013 Every Listed Public Company Must File Form Mgt-15 (Report on Annual General Meeting) Within 30 Days from the Completion of the Annual General Meeting.
- All The Above Compliance Requirements Are Basic Annual Compliance Obligations That Need to Be Completed by LLPs And Companies. In Addition, Certain Event-Based Compliances Are Applicable to All Companies And LLPS.
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