ROC Compliance Calendar for FY 2026–27: Key MCA Filing Deadlines
Managing ROC compliances is one of those yearly responsibilities that every company has to manage, yet it often gets pushed aside until the deadlines get too close. With multiple forms, shifting timelines and frequent MCA updates, staying on top of requirements can feel challenging.
Whether you are checking the schedule of the annual compliance for LLP or preparing the compliance checklist for a Private Company, one thing remains essential: a clear and updated ROC Compliance Calendar. With a well-structured MCA annual compliance for Private Companies and LLPs, the year becomes far simpler to plan and manage.
As we step into FY 2026-27, this is the right time for company owners, directors and compliance teams to plan filings in advance. This guide compiles all key annual and event-based ROC due dates in one place to help you stay compliant, avoid penalties and keep your MCA records up to date.
ROC Compliance Calendar for FY 2026–27 (Due Dates Table)
Below is a consolidated table of all the key compliances and the common event-based ROC requirements most companies need to track, especially annual compliance of Private Limited Companies, for FY 2026–27.
For a deeper breakdown, you can also refer to the detailed guide on ROC compliance for private limited companies here: ROC Compliance for Private Limited Company: Meaning and Requirements
Annual ROC Compliance Calendar
| Form | Purpose | Who Should File | Due Date (FY 2026–27) |
| DIR-3 KYC | Director KYC verification | All directors with DIN | 30 September 2026 |
| Form 11 | Annual Return for LLP | All LLPs | Within 60 days of FY-end → approx. 30 May 2027 |
| DPT-3 | Return of Deposits | Companies holding deposits | 30 June 2026 |
| Form 8 | Financial Report of an LLP | All LLPs | Within 60 days of FY-end → approx. 30 October 2027 |
| Form ADT-1 | Appointment/ratification of auditor | All companies | Within 15 days of AGM (usually 14 October 2026 if AGM held on 30 Sept) |
| AGM (Annual General Meeting) | Adoption of financial statements | Companies other than OPC | 30 September 2026 (for FY 2025–26) |
| Form AOC-4/AOC-4 CFS/AOC-4 XBRL | Filing of annual accounts | All companies | Within 30 days of AGM → approx. 30 October 2026 |
| Form MGT-7/MGT-7A | Annual Ret(1)urn filing | All companies and OPCs | Within 60 days of AGM → approx. 29 November 2026 |
| Form MSME-1 (Half Yearly) | Reporting outstanding payments to MSMEs | All companies with such dues | 30 April 2026 (H2 of FY 25–26) & 31 October 2026 (H1 of FY 26–27) |
| Form PAS-6 | Reconciliation of share capital (for demat-enabled companies) | Unlisted public companies | 30 May 2026 & 29 November 2026 |
Event-Based ROC Compliances (Occur as Needed)
These forms are filed only when the specific event happens during the year:
| Form | Event | Due Date |
| INC-22 | Change in registered office | Within 15 days of the change |
| DIR-12 | Appointment/resignation of directors or KMP | Within 30 days |
| PAS-3 | Allotment of shares | Within 15 days of allotment |
| SH-7 | Increase in authorized share capital | Within 30 days |
| MGT-14 | Filing of board resolutions & agreement (where required) | Within 30 days |
| CHG-1 | Change in secured borrowing | Within 30 days |
While working through your compliance tasks, you are likely to encounter a few recurring issues that slow down filings or lead to avoidable delays. You can avoid these compliance issues with this detailed guide: Common Compliance Issues Faced by Private Limited Companies
Additional Notes on ROC Compliance for FY 2026–27
- The dates in this table follow the usual timelines under the Companies Act, 2013, but it’s always a good idea to recheck the latest MCA notifications before filing.
- Even if your company didn’t have any business activity during the year, annual filings like AOC-4, MGT-7, and DIR-3 KYC still need to be done. Skipping them can lead to penalties.
- Event-based filings like INC-22 for office address changes, DIR-12 for updating directors, PAS-3 for share allotments, or CHG forms for charges, must be filed within the set deadline after the event happens.
Before filing DIR-12, it helps to understand why informing the MCA about any change in a company’s directorship is so important: Change in Company Directors: Add or Remove with Ease
- Missing deadlines can mean penalties, so having this calendar handy and planning in advance really helps. Keeping a small tracker or checklist alongside it makes staying compliant much simpler.
Staying on Top of ROC Compliance Made Simple
Keeping up with ROC compliance doesn’t have to be a headache. A simple calendar like this lets you plan ahead, have all your documents ready, and file everything on time. Being organized helps you avoid penalties and keeps your company’s records neat and current. If you want professional advice for managing your compliance or particular ROC filings, experts at LegalWiz.in will guide you on annual ROC compliance for LLP and other annual filings for Private Limited Company, thereby making it easier to adhere to deadlines and remain penalty-free.
Frequently Asked Questions
Can an AGM be held after a due date?
Yes, you can hold an AGM after the due date, but only if the Registrar of Companies (ROC) officially gives an extension.
Can I file ROC forms after the due date?
Yes, you can file your ROC forms after the due date, but you’ll have to pay extra fees and penalties. The MCA allows late filings, but filing on time helps you avoid higher costs and legal issues.
Which companies need to file PAS‑6?
PAS‑6 is mainly for unlisted public companies. It’s a half-yearly audit of your share capital to make sure your records match the shares actually issued. Companies must file this twice a year to stay compliant.
Is DIR‑3 KYC mandatory every year?
Yes. Every director with an active DIN must update their KYC by filing DIR‑3 KYC annually, usually by September 30. Not doing so can lead to deactivation of your DIN and penalties.
Do LLPs have different ROC compliance dates?
Yes, LLPs follow slightly different deadlines than companies. They file Form 11 for their annual return and Form 8 for accounts and solvency, usually in May and October. Keeping track of these helps LLPs avoid fines.
Avani Kagathara
Avani Kagathara brings order to legal chaos as a Content Writer at LegalWiz.in. Armed with an accounts and audits background, she has a knack for making complex legal topics feel less intimidating. Fair warning: she's equal parts thoughtful analyst and spontaneous free spirit.
