Every Private Limited Company registered under the Companies Act, 2013 must comply with annual filing requirements prescribed by the Ministry of Corporate Affairs (MCA). These compliances ensure transparency, corporate governance, and statutory reporting.
Missing ROC filing deadlines can lead to additional filing fees, penalties, director disqualification risks in certain cases, and compliance issues during fundraising, bank loans, or due diligence. Notably, many MCA forms attract an additional fee of ₹100 per day of delay (where applicable), with no upper cap.
This comprehensive calendar covers the major ROC compliances applicable to Private Limited Companies for FY 2026-27 (along with annual filings relating to the financial year ended 31 March 2026 where due dates fall in 2026).
Timely ROC compliance helps businesses:
| Due Date* | Compliance | Form | Applicability |
|---|---|---|---|
| 30 June 2026 | Return of Deposits/Outstanding Loans | DPT-3 | Applicable companies |
| 30 September 2026 | Annual General Meeting (AGM)** | — | Most Pvt Ltd Companies |
| 30 September 2026 | Director KYC | DIR-3 KYC / DIR-3 KYC Web | Directors with DIN |
| Within 15 days of AGM | Auditor Appointment/Reappointment (where applicable) | ADT-1 | As applicable |
| Within 30 days of AGM | Filing of Financial Statements | AOC-4 / AOC-4 XBRL / AOC-4 CFS | Applicable companies |
| Within 60 days of AGM | Annual Return | MGT-7 | Private Limited Companies |
| 30 April & 31 October | MSME Half-Yearly Return | MSME Form I | Companies with outstanding MSME dues |
*Due dates assume a normal compliance cycle. Where forms are linked to the AGM, the statutory due date is calculated from the actual AGM date. If the AGM is held on 30 September 2026, AOC-4 would generally be due by 30 October 2026 and MGT-7 by 29 November 2026.
Every Private Limited Company (other than an OPC) must hold an AGM within the prescribed timeline.
To file the company's audited financial statements with the ROC.
Within 30 days from the date of AGM.
To file the company's annual return containing key corporate information.
Within 60 days from the AGM.
Every individual holding a Director Identification Number (DIN) who is required to comply must complete annual KYC.
30 September 2026 for the applicable compliance cycle.
Companies required to report outstanding loans or deposits (or both, as applicable) must file Form DPT-3.
30 June 2026.
Where applicable, companies intimate the appointment or reappointment of auditors.
Within 15 days of the AGM.
Companies having outstanding payments to MSME suppliers beyond the prescribed period are required to file MSME Form I.
Half-Yearly
Private Limited Companies are generally required to hold Board Meetings in accordance with the Companies Act, 2013.
Typical agenda may include:
Minutes must be properly maintained.
Every company should maintain statutory registers such as:
Apart from annual filings, certain events require separate ROC filings.
| Event | Form |
|---|---|
| Appointment/Resignation of Director | DIR-12 |
| Change in Registered Office | INC-22 |
| Increase in Authorised Capital | SH-7 |
| Allotment of Shares | PAS-3 |
| Filing of Board/Shareholder Resolutions (where required) | MGT-14 |
| Change of Company Name | INC-24 |
| Creation/Modification of Charge | CHG-1 |
These forms must be filed within their respective statutory timelines after the relevant event.
Typically:
Failure to comply may result in:
Many delayed ROC forms attract ₹100 per day as an additional filing fee until the default is cured.
✔ Hold Board Meetings
✔ Maintain Books of Accounts
✔ Complete Statutory Audit
✔ Hold AGM within the prescribed timeline
✔ File AOC-4
✔ File MGT-7
✔ Complete DIR-3 KYC
✔ File DPT-3 (if applicable)
✔ File MSME Form I (if applicable)
✔ Update Statutory Registers
✔ Maintain Minutes Books
✔ Track Event-Based Filings
Results in avoidable additional fees.
Can lead to DIN deactivation until compliance is completed.
Incomplete registers are frequently observed during due diligence.
Appointments, resignations, share allotments, and registered office changes must be reported separately.
Advance preparation helps avoid last-minute filing issues.
TAXAJ offers comprehensive ROC compliance services, including:
Our experienced CA and CS professionals ensure timely filings, accurate documentation, and complete MCA compliance.
Annual ROC compliance is a mandatory responsibility for every Private Limited Company in India. Maintaining a compliance calendar, completing statutory filings on time, and keeping company records updated can help businesses avoid penalties and build credibility with investors, banks, regulators, and other stakeholders.
A proactive compliance approach not only ensures legal compliance but also strengthens your company's governance and long-term growth prospects.