Tax · Free tool
ROC Filing Calendar
Pvt Ltd / Public: AOC-4 (financials) + MGT-7 (annual return). LLP: Form 8 + Form 11. Plus director KYC. Late fees: ₹100/day on AOC-4 & MGT-7.
| Form | Due date | Late fee |
|---|---|---|
| AGM (latest by) | 2026-09-30 | N/A |
| AOC-4 (Annual Financial Statements) | 2026-10-30 | ₹600 + ₹100/day late |
| MGT-7 (Annual Return) | 2026-11-29 | ₹400-600 + ₹100/day late |
| DIR-3 KYC (per director) | 2026-09-30 | ₹0 if on time, ₹5,000 late |
FAQ
What if I miss the AOC-4 deadline?
₹100/day late fee, no maximum cap. After 270 days, prosecutorial action under section 92 — directors' personal liability, possible disqualification.
Is digital signature mandatory for filings?
Yes — DSC of one director, DSC of CA / CS / CMA practising professional. Apply for class 3 DSC (~₹1500/2-yr validity).
Do dormant companies need to file?
Yes. Dormant status (Form MSC-1 application) reduces compliance — only annual return + cost of basic filings — but doesn't eliminate it entirely.