ROC Compliance Calendar for FY 2025-26: Complete Guide for Companies, OPCs & LLPs in 2026

Running a business in India involves much more than generating revenue and managing operations. Every registered company, whether active or dormant, must meet annual filing obligations under the Ministry of Corporate Affairs (MCA). Missing these filings can lead to heavy penalties, compliance notices, and even director disqualification.

As we move into FY 2025-26, businesses need to prepare early for ROC compliance deadlines falling in 2026. From annual returns to financial statement filings and deposit disclosures, every form has a specific due date and purpose.

This detailed guide explains the major ROC compliances applicable to Private Limited Companies, One Person Companies (OPCs), Small Companies, and LLPs for FY 2025-26. The article also covers practical tips, recent MCA updates, and common mistakes businesses should avoid.

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Why ROC Compliance Matters

Many business owners assume ROC filing is only necessary for large companies with significant turnover. In reality, every registered entity under the Companies Act or LLP Act must complete mandatory filings, even if:

• The company has no business activity
• There is zero turnover
• The business is dormant
• There were no transactions during the year

ROC compliance helps maintain legal status and ensures transparency in corporate records. Regular filings also improve credibility with banks, investors, vendors, and government authorities.

Non-compliance may result in:

• Additional filing fees
• Financial penalties
• DIN deactivation
• Disqualification of directors
• Legal prosecution
• Company strike-off proceedings

That is why businesses should maintain a proper compliance calendar well before due dates arrive.

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Major ROC Annual Compliances for FY 2025-26

1. DPT-3 Filing – Return of Deposits

Due Date: 30 June 2026

Form DPT-3 is used to report outstanding money received by a company that may qualify as deposits or exempted borrowings.

Even companies that have not accepted public deposits may still need to file DPT-3 if they have received:

• Loans from directors
• Share application money
• Advances from customers
• Inter-corporate borrowings

Many businesses mistakenly believe this form applies only to NBFCs or deposit-taking companies. However, most private limited companies fall under its reporting requirement.

Documents Commonly Required

• Auditor-certified figures
• Details of outstanding loans
• Net worth information
• Financial statements

Practical Tip

Start preparing DPT-3 data in advance because reconciliation of loans and advances often takes time.

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2. DIR-3 KYC Compliance Update

The MCA has introduced an important change regarding director KYC compliance.

Earlier, directors were required to complete DIR-3 KYC annually. As per the latest notification issued in March 2026, the process is proposed to move to a three-year cycle for compliant directors.

What Directors Should Do

Even with the revised framework, directors should:

• Verify DIN status on the MCA V3 portal
• Check whether KYC is marked compliant
• Confirm if reactivation or updated filing is needed

This is especially important for:

• Newly appointed directors
• Directors with deactivated DINs
• Individuals who missed previous compliance deadlines

Ignoring DIN verification may lead to complications in company filings later.

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3. Annual General Meeting (AGM)

Due Date: On or Before 30 September 2026

Every private limited company must conduct its Annual General Meeting within the prescribed timeline.

The AGM is one of the most important corporate governance requirements because shareholders review:

• Financial statements
• Auditor’s report
• Director’s report
• Company performance
• Future business plans

Key Preparations Before AGM

Businesses should complete:

• Finalization of books of accounts
• Audit procedures
• Board meetings
• Preparation of annual reports
• Shareholder notices

Delays in audit completion often impact subsequent ROC filings, so companies should begin preparations early.

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4. AOC-4 Filing – Financial Statements

Due Date: 29 October 2026

After conducting the AGM, companies must file their financial statements with the ROC using Form AOC-4.

Depending on the type of company, filing may be done through:

• AOC-4
• AOC-4 XBRL
• AOC-4 CFS

What This Filing Includes

• Balance Sheet
• Profit & Loss Account
• Cash Flow Statement
• Auditor’s Report
• Board Report

Importance of Accurate Filing

Errors in financial statements can trigger scrutiny notices from authorities. Businesses should carefully verify:

• Director details
• Auditor information
• Share capital
• Related party disclosures

Using updated MCA utilities is equally important to avoid technical rejection.

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5. MGT-7 and MGT-7A Annual Return

Due Date: 28 November 2026

The annual return filing gives MCA a complete snapshot of the company’s structure and operations during the financial year.

Information Included

• Registered office details
• Shareholding pattern
• Directors and shareholders
• Indebtedness
• Corporate governance details

Difference Between MGT-7 and MGT-7A

• MGT-7 is generally applicable to larger companies
• MGT-7A is a simplified version for small companies and OPCs

This filing must match details submitted in financial statements and other ROC forms. Any mismatch can lead to resubmission or compliance notices.

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6. ADT-1 Filing – Auditor Appointment

Timeline: Within 15 Days from AGM

Companies are required to inform ROC about auditor appointment or reappointment using Form ADT-1.

Although auditors may continue for multiple years, companies still need to comply with appointment-related filing requirements wherever applicable.

Common Errors Businesses Make

• Incorrect auditor membership number
• Delay in board resolution
• Missing attachments

Proper coordination with the auditor’s office helps avoid these issues.

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Half-Yearly ROC Compliances

Apart from annual filings, certain forms must be submitted twice a year.

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MSME-1 Filing

Due Dates:

• 30 April 2026
• 31 October 2026

Companies must file MSME-1 when payments to MSME suppliers remain outstanding beyond the permitted timeline.

Why This Filing Is Important

The government closely monitors delayed payments to micro and small enterprises. Companies failing to disclose such dues may face penalties.

Businesses Should Maintain

• Vendor classification records
• MSME registration details
• Ageing reports for payables

This filing has become increasingly important due to stricter monitoring of delayed supplier payments.

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PAS-6 Filing

Due Dates:

• 30 May 2026
• 29 November 2026

PAS-6 relates to reconciliation of share capital audit reports for certain unlisted public companies.

The filing verifies whether issued capital matches depository records.

Companies Should Cross-Check

• ISIN details
• Share capital structure
• Depository reconciliation
• Transfer records

Businesses should also review the latest MCA notifications before filing because procedural requirements may change under the MCA V3 system.

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ROC Compliance for One Person Companies (OPCs)

One Person Companies enjoy certain compliance relaxations compared to private limited companies.

Key Benefits for OPCs

• No requirement to hold AGM
• Simplified annual return process
• Reduced compliance burden

Important Due Dates for OPCs

AOC-4 Filing

Due by 27 September 2026

MGT-7A Filing

Due by 26 November 2026

Although compliance requirements are simplified, OPCs must still maintain proper accounting records and statutory filings.

Many OPC owners wrongly assume minimal business activity eliminates filing obligations, which is not correct.

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LLP Compliance Calendar for FY 2025-26

Limited Liability Partnerships (LLPs) have a different filing structure from companies.

Form 11 – Annual Return

Due Date: 30 May 2026

This form includes details regarding:

• Partners
• Business activities
• Contribution structure

Even LLPs without turnover must complete Form 11 filing.

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Form 8 – Statement of Accounts and Solvency

Due Date: 30 October 2026

Form 8 contains:

• Financial position
• Solvency declaration
• Statement of accounts

LLPs should ensure books of accounts are updated before preparing this filing.

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Important MCA Compliance Update: CCFS-2026

The government has introduced a compliance relief initiative called CCFS-2026.

Key Highlights

• Available from 15 April 2026 to 15 July 2026
• Helps companies clear pending filings at reduced additional fees
• Applicable only to companies registered under the Companies Act, 2013

Important Clarification

LLPs are not covered under this scheme.

Businesses with old pending ROC forms should review whether they can benefit from this temporary relief opportunity.

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Common ROC Compliance Mistakes Businesses Should Avoid

1. Waiting Until the Last Week

Portal traffic increases heavily near due dates. Last-minute filing often leads to:

• Technical errors
• OTP failures
• DSC issues
• Payment problems

Early preparation reduces unnecessary stress.

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2. Ignoring Reconciliation

Mismatch in:

• Shareholding records
• Financial statements
• Director information
• Charges and loans

can trigger notices from ROC.

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3. Using Expired DSCs

Digital Signature Certificates are mandatory for ROC filings. Many companies discover expiry issues at the last moment.

Directors and professionals should renew DSCs in advance.

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4. Assuming Zero Business Means Zero Compliance

Even inactive companies and LLPs must complete annual filings.

Failure to comply can eventually lead to strike-off proceedings.

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Best Practices for Smooth ROC Compliance

To maintain hassle-free compliance during FY 2025-26, businesses should:

Maintain a Compliance Calendar

Track all filing deadlines in advance.

Conduct Quarterly Reviews

Regular compliance reviews help identify missing documentation early.

Coordinate with Auditors

Early audit planning ensures timely finalization of accounts.

Verify MCA Portal Status

Check DIN, company master data, and filing history periodically.

Keep Statutory Registers Updated

Updated records simplify annual return preparation.

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Final Thoughts

ROC compliance is not just a legal formality—it is an essential part of responsible business management. Companies that maintain timely filings enjoy smoother operations, stronger credibility, and fewer regulatory risks.

With several important deadlines scheduled throughout 2026, businesses should begin preparations well in advance. Whether it is DPT-3, annual returns, financial statements, or LLP filings, proactive planning can help avoid penalties and last-minute complications.

The updated MCA framework, including changes to DIR-3 KYC and the introduction of CCFS-2026, also highlights the importance of staying informed about evolving compliance rules.

For startups, private limited companies, OPCs, and LLPs alike, the smartest approach is simple: stay organized, verify records regularly, and complete ROC filings before deadlines arrive.