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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.

Updated 3 min read

ROC Compliance Calendar for FY 2026–27
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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 Return 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.

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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.

All articles by Avani Kagathara

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