ROC Filing Calendar

How it works

The Registrar of Companies (ROC) enforces filings under the Companies Act, 2013 and the LLP Act, 2008. For a financial year ending 31 March, Pvt/Public companies file AOC-4 (financial statements) within 30 days of the AGM, and MGT-7 (annual return) within 60 days of the AGM. LLPs file Form 8 (statement of accounts) by 30 October and Form 11 (annual return) by 30 May. DIR-3 KYC for every active director is due by 30 September. Delay attracts ₹100/day per form with no upper cap, per section 403.

Worked example

A Pvt Ltd with 31 March 2026 year-end holds its AGM on 30 September 2026. AOC-4 is due by 29 October 2026; MGT-7 by 28 November 2026. Missing both by 60 days = 60 + 60 = ₹12,000 late fee (₹6,000/form), plus a ₹50,000–₹5,00,000 penalty under section 137(3) for the company and ₹1 lakh on officers in default. For a dormant company with nil revenue, this is the single biggest avoidable cost.

When to use this

• Founders planning AGM and audit timelines for FY 2025-26
• CS / CA practitioners building a client compliance calendar
• Startups with multiple group entities (Pvt Ltd + LLP + Sec 8) tracking deadlines
• Verifying DIN/DPIN KYC status before filing other forms

For monthly GST returns and other indirect-tax timelines, pair with the GST invoice generator; for individual tax filings, see the advance tax calculator.