🧾 Introduction

Every Private Limited Company registered under the Companies Act, 2013 must comply with various annual and event-based filing requirements prescribed by the Ministry of Corporate Affairs (MCA). These compliances continue even if the company has: 

• Nil turnover
• No business activity
  
• No employees
• 
  No profit during the year

Failure to comply can result in:

• Additional filing fees
• Penalties on the company and directors
• DIN deactivation
• Director disqualification
• Difficulties during fundraising, due diligence, and bank financing

A structured ROC compliance calendar helps companies stay compliant throughout the year and avoid unnecessary penalties.

🏛️ Key ROC Compliances for FY 2026-27

The compliance year FY 2026-27 relates primarily to filings for FY 2025-26. The major annual ROC compliances include:

✅ DPT-3

✅ MSME-1

✅ DIR-3 KYC

✅ AGM

✅ ADT-1

✅ AOC-4

✅ MGT-7 / MGT-7A

✅ Board Meetings

✅ Maintenance of Statutory Registers

📊 Annual ROC Compliance Calendar FY 2026-27

Due Date	Form/Compliance	Applicability
30 April 2026	MSME-1	Companies with outstanding MSME dues
30 June 2026	DPT-3	Most companies
Throughout the Year	Board Meetings	All Companies
30 September 2026	DIR-3 KYC	Directors holding DIN
30 September 2026	AGM	All companies except OPC
15 October 2026	ADT-1	Auditor appointment/reappointment
30 October 2026	AOC-4	Financial Statements
31 October 2026	MSME-1	Companies with MSME dues
29 November 2026	MGT-7 / MGT-7A	Annual Return

📑 MSME-1 Filing

Due Dates

📅 30 April 2026

For:
October 2025 – March 2026

📅 31 October 2026

For:
April 2026 – September 2026

Applicability

Required when payments to MSME vendors remain outstanding for more than 45 days from the date of acceptance or deemed acceptance.

Form:

MSME-1

💰 DPT-3 Filing

Due Date

📅 30 June 2026

Purpose

Reporting:

• Outstanding loans
• Advances
• Deposits (if any)
• Non-deposit transactions

Applicability

DPT-3 is applicable to most private limited companies, even if they have not accepted public deposits.

Form:

DPT-3

👨‍💼 Board Meeting Compliance

Minimum Requirement  

✅ Four Board Meetings Every Year

Maximum gap between two meetings:

📅 120 Days

Startup / Small Company Relaxation

One Board Meeting in each half of the calendar year with a minimum gap of 90 days.

Board Meeting minutes must be maintained properly.

🧑‍💼 DIR-3 KYC

Due Date

📅 30 September 2026

Applicable to every DIN holder required to complete KYC requirements. 

Failure may result in:

❌ DIN deactivation

❌ ₹5,000 reactivation fee

🏛️ Annual General Meeting (AGM)

Due Date

📅 30 September 2026

Applicable for FY 2025-26.

Every company except an OPC must hold its AGM within six months from the end of the financial year.

Agenda generally includes:

• Adoption of financial statements
• Auditor matters
• Director appointments
• Dividend declaration (if any)

📋 ADT-1 Filing

Due Date

📅 Within 15 Days of AGM

If AGM is held on:

30 September 2026

Then ADT-1 is generally due by:

📅 15 October 2026

Purpose:

Intimation of auditor appointment/reappointment.

Form:

ADT-1

📊 AOC-4 Filing

Due Date

📅 Within 30 Days of AGM

If AGM is held on:

30 September 2026

Due Date:

📅 30 October 2026

Purpose

Filing of:

• Balance Sheet
• Profit & Loss Account
• Cash Flow Statement
• Auditor's Report
• Director's Report

Form:

AOC-4

📄 MGT-7 / MGT-7A Filing

Due Date

📅 Within 60 Days of AGM

If AGM is held on:

30 September 2026

Due Date:

📅 29 November 2026

Purpose

Annual Return containing:

• Shareholding pattern
• Directors
• Members
• Registered office details
• Management details

MGT-7

For regular companies

MGT-7A

For OPCs and Small Companies

📚 Statutory Registers & Records

Every company should maintain:  

✅ Register of Directors

✅ Register of Charges

✅ Share Certificate Records

✅ Minutes Books

✅ Related Party Transaction Records

These are regularly checked during due diligence and audits.

⚡ Event-Based ROC Filings

Apart from annual filings, companies must file certain forms upon specific events:

⚠️ Penalties for Non-Compliance

AOC-4 & MGT-7

Additional fee:

₹100 Per Day Per Form

with no upper cap.

DIR-3 KYC

DIN Deactivation plus:

₹5,000 Reactivation Fee

DPT-3 Non-Compliance

May attract substantial penalties under the Companies Act.

🌟 Best Practices for ROC Compliance

✅ Prepare financial statements before AGM.

✅ Reconcile shareholding records annually.

✅ Track MSME dues regularly.

✅ Maintain statutory registers.

✅ Complete auditor appointment formalities promptly.

✅ Use a compliance calendar or professional compliance management service.

🏁 Conclusion

The ROC Compliance Calendar for FY 2026-27 includes several important annual filings such as MSME-1 (30 April & 31 October), DPT-3 (30 June), DIR-3 KYC (30 September), AGM (30 September), ADT-1 (15 October), AOC-4 (30 October), and MGT-7/MGT-7A (29 November). In addition, companies must hold Board Meetings, maintain statutory records, and complete event-based filings whenever changes occur in directors, capital structure, registered office, or shareholding.

Timely ROC compliance not only helps avoid penalties and additional fees but also improves investor confidence, supports fundraising activities, facilitates bank financing, and ensures smooth corporate governance. For startups, SMEs, and established companies alike, maintaining a robust compliance calendar is essential for long-term business success.

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