For a private limited company with a 31 March year end, the ROC compliance calendar for 2026 hangs on one date: the AGM. For FY 2025-26 the AGM was due by 30 September 2026, so AOC-4 is due by 30 October 2026 and MGT-7 or MGT-7A by 29 November 2026, while an LLP files Form 11 by 30 May and Form 8 by 30 October. This guide sets out what is still due in 2026, the 2027 cycle, first-year deadlines for a new company and what a missed date costs.
ROC due dates still ahead in 2026
As of 20 October 2026, a company that held its AGM on 30 September 2026 still has AOC-4 due by 30 October 2026 and MGT-7 or MGT-7A by 29 November 2026. Every LLP files Form 8 by 30 October 2026, and companies with old dues to micro or small suppliers file MSME-1 by 31 October 2026.
| Date | Filing | Who files |
|---|---|---|
| 30 October 2026 | AOC-4 (financial statements) | Companies whose AGM was on 30 September 2026 |
| 30 October 2026 | LLP Form 8 (statement of account and solvency) | Every LLP |
| 31 October 2026 | MSME-1 for April to September 2026 | Companies with payments to micro or small suppliers pending over 45 days |
| 21 November 2026 | Income tax return for FY 2025-26 | Companies and businesses whose accounts are audited |
| 28 November 2026 | MGT-7A | OPCs (the date commonly used; MCA has not published a separate one) |
| 29 November 2026 | MGT-7 or MGT-7A | Companies whose AGM was on 30 September 2026 |
| 31 December 2026 | First AGM | Companies incorporated at any time in calendar year 2025 |
The 21 November date comes from CBDT Circular 07/2026, which moved the return date from 31 October 2026. No extension of the FY 2025-26 AGM, AOC-4 or MGT-7 deadlines had been announced as of 15 October 2026, so check MCA's circulars before relying on one.
How the AOC-4 due date is worked out
AOC-4 is due within 30 days of the AGM under section 137 of the Companies Act 2013, so the date moves with your meeting. An AGM on 15 September 2026 makes AOC-4 due on 15 October 2026, and one on 30 September 2026 makes it 30 October 2026. An OPC holds no AGM and files within 180 days of the year end, which was 27 September 2026.
Two details matter:
- Since 14 July 2025, extracts of the Board's report and the auditor's report are filed along with AOC-4, so keep both signed reports ready before filing.
- The 30 days run from the AGM date. Left blank in the calendar, the AGM date defaults to the last day the 6-month (or first-year 9-month) rule allows, giving the latest AOC-4 date; the 15-month gap rule can make your real limit earlier.
MGT-7 due date and who files MGT-7A
The annual return is due within 60 days of the AGM, or within 60 days of the date on which the AGM should have been held if none took place (section 92). For a 30 September 2026 AGM that is 29 November 2026. Small companies and OPCs file the shorter MGT-7A; every other company files MGT-7.
Skipping the AGM does not pause this clock. A company that never held its FY 2025-26 AGM still owes its annual return by 29 November 2026, and the AGM default is a separate problem (see the AGM due date calculator).
The small company test changed on 1 December 2025 through G.S.R. 880(E): paid-up capital up to ₹10 crore and turnover up to ₹100 crore. Check your figures before choosing between MGT-7 and MGT-7A.
LLP Form 11 and Form 8 due dates
An LLP files its annual return in Form 11 within 60 days of the end of the financial year, so by 30 May, and its statement of account and solvency in Form 8 by 30 October. For FY 2025-26 the dates are 30 May 2026 and 30 October 2026; for FY 2026-27 they are 30 May 2027 and 30 October 2027.
- Income tax return. 31 August 2026 for an LLP whose accounts need no audit (moved from 31 July by the Finance Act 2026), or 21 November 2026 for FY 2025-26 if they do. The audit applicability checker tells you which applies.
- Late filing. Since 1 April 2022 a late Form 8 or Form 11 pays a multiple of the normal filing fee, which is ₹50 to ₹600 depending on the partners' contribution. The multiple rises from 1× in the first 15 days to 30× (15× for a small LLP) up to 360 days, after which ₹20 a day (₹10 for a small LLP) is added.
- Penalties. Separately, the LLP Act allows penalties of ₹100 a day on the LLP (up to ₹1 lakh) and on each designated partner (up to ₹50,000).
First-year ROC deadlines for a new company
A new company's first-year dates run from its incorporation. INC-20A is due within 180 days, the Board appoints the first auditor within 30 days, and the first AGM is due within 9 months of the end of the first financial year. A company incorporated on or after 1 January closes its first year on 31 March of the following year (section 2(41)).
Example. Bluepeak Foods Private Limited (a made-up company) was incorporated on 5 August 2025. Its INC-20A was due by 1 February 2026 and its first financial year ended on 31 March 2026, so its first AGM is due by 31 December 2026. If it meets on that day, ADT-1 for the auditor appointed for 5 years is due by 15 January 2027, AOC-4 by 30 January 2027 and MGT-7A by 1 March 2027.
A company incorporated on 10 February 2026 has no AGM in 2026. Its first financial year runs to 31 March 2027, so its first AGM is due by 31 December 2027, while its INC-20A was due by 9 August 2026. Missing INC-20A exposes the company to a ₹50,000 penalty and each officer in default to ₹1,000 a day (up to ₹1 lakh), and the ROC can start striking the company off (section 10A).
Filings that do not depend on the AGM
Three parts of a company's annual compliance have fixed dates. DPT-3 reports deposits, or loans and other money not treated as deposits, as on 31 March, by 30 June each year. MSME-1 is due on 31 October and 30 April, but only if payments to micro or small suppliers are pending for more than 45 days.
- DPT-3. The return for 31 March 2027 is due by 30 June 2027.
- MSME-1. For FY 2026-27, the April to September 2026 return is due by 31 October 2026 and the October 2026 to March 2027 return by 30 April 2027. The MSME classification calculator shows how a supplier's category is decided.
- DIR-3 KYC. Since 31 March 2026 directors file KYC once every three years, by 30 June, and those who completed it are next due by 30 June 2028 (PIB release). A change of mobile number, email or address must still be filed within 30 days, with a ₹500 fee. The DIR-3 KYC due date tracker gives each director's date.
Your 2027 ROC compliance calendar
For FY 2026-27, the same rules give fixed calendar dates in 2027 for a company that holds its AGM on the last allowed day. Moving the AGM earlier moves AOC-4 and MGT-7 earlier by the same number of days.
| Date | Filing |
|---|---|
| 30 April 2027 | MSME-1 for October 2026 to March 2027 (if applicable) |
| 30 May 2027 | LLP Form 11 |
| 30 June 2027 | DPT-3 (if applicable) |
| 30 September 2027 | AGM (first AGM of companies incorporated in 2026: 31 December 2027) |
| 30 October 2027 | AOC-4 after a 30 September AGM, and LLP Form 8 |
| 29 November 2027 | MGT-7 or MGT-7A after a 30 September AGM |
What a missed ROC due date costs
A late AOC-4, MGT-7 or MGT-7A costs ₹100 a day per form, with no upper limit, on top of the normal filing fee. A company that files both forms 100 days late pays ₹20,000 in additional fees. ADT-1, DPT-3 and INC-20A pay a multiple of the normal fee, up to 12×, and a late DIR-3 KYC costs ₹5,000 per director.
- The Companies Compliance Facilitation Scheme 2026, which reduced additional fees, ended on 15 September 2026.
- A cap is only a proposal. The Corporate Laws (Amendment) Bill 2026, introduced in Lok Sabha on 23 March 2026, would let the government cap additional fees at ₹2 lakh for prescribed classes of companies. Until it is passed and notified, the ₹100 a day has no ceiling.
- The MCA late fee calculator gives the exact figure for any form and date.
How Ofin can help
Ofin's company annual compliance service, from ₹19,999, prepares your financial statements and AGM papers and files AOC-4, MGT-7A, ADT-1 and the company's income tax return, with reminders before each date. For an LLP, LLP annual compliance covers Form 11, Form 8 and the income tax return from ₹7,999. If you are behind, we file the backlog and confirm the fee first.
