ROC Annual Filing Calendar 2026: Forms, Due Dates & Penalties

Every company registered in India must file annual returns with the Registrar of Companies (ROC) regardless of turnover or activity. Missing a deadline attracts a flat ₹100 per day per form with no upper limit, so a filing calendar is essential.

Key ROC Forms & 2026 Due Dates

• DIR-3 KYC — Director KYC, due 30 September 2026. Missing it deactivates the DIN with a ₹5,000 reactivation fee.
• DPT-3 — Return of deposits and loans, due 30 June 2026.
• AOC-4 — Financial statements, due within 30 days of the AGM (typically 29 October 2026).
• MGT-7 / MGT-7A — Annual return, due within 60 days of the AGM (typically 28 November 2026).
• ADT-1 — Auditor appointment, due within 15 days of the AGM.

The Annual General Meeting (AGM)

A company must hold its AGM within six months of the financial year-end — by 30 September 2026 for the year ending 31 March 2026. The AOC-4 and MGT-7 deadlines are calculated from the actual AGM date.

Penalties for Late Filing

• AOC-4 / MGT-7: ₹100 per day per form, uncapped.
• Company & officers: Additional penalties up to ₹5 lakh under the Companies Act.
• Director disqualification: Directors of companies that default for three consecutive years can be disqualified for five years.

Compliance for Small Companies & OPCs

One Person Companies and small companies file the simplified MGT-7A and are exempt from cash-flow statements, but AOC-4 and director KYC still apply.

Stay Ahead of Deadlines

Build a compliance calendar at the start of each financial year and assign an owner for every form. Statura's ROC annual filing service tracks all due dates and files on your behalf, with reminders for board minutes and resolutions too.