Company and LLP Annual Filing — AOC-4, MGT-7/7A, ADT-1, DPT-3, MSME-1, LLP Forms 8 and 11

Quick answer: A company holds its AGM within six months of the financial year-end (by 30 September), files ADT-1 within 15 days of the AGM that appoints or re-appoints the auditor, AOC-4 (financial statements) within 30 days and MGT-7 (annual return) within 60 days of the AGM; one-person and small companies file the shorter MGT-7A. DPT-3 (return of deposits and exempt receipts) is due by 30 June and MSME-1 (dues to micro and small suppliers over 45 days) half-yearly by 31 October and 30 April. An LLP files Form 11 by 30 May and Form 8 by 30 October. Annual forms carry an additional fee of ₹100 for every day of delay with no upper cap, and directors can also be disqualified for continued non-filing.

Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.

Company calendar (financial year ending 31 March)

Form	What it is	Due
AGM	Annual general meeting (first AGM within nine months of the first year-end)	By 30 September
ADT-1	Intimation of auditor appointment	Within 15 days of the AGM
AOC-4 / AOC-4 XBRL	Financial statements	Within 30 days of the AGM
MGT-7 / MGT-7A	Annual return (MGT-7A for one-person and small companies)	Within 60 days of the AGM
DPT-3	Return of deposits and outstanding receipts not treated as deposits	By 30 June
MSME-1	Payments to micro and small suppliers outstanding beyond 45 days	31 October (April–September) and 30 April (October–March)
DIR-3 KYC	Director KYC	Once every three consecutive financial years, by 30 June of the year after the third year (G.S.R. 943(E), in force 31 March 2026); ₹5,000 to reactivate a deactivated DIN — see DIN, DSC and DIR-3 KYC
BEN-2	Significant beneficial owner declaration	Within 30 days of receiving the declaration

LLP calendar

Form 11 (annual return) — by 30 May
Form 8 (statement of account and solvency) — by 30 October
Late fee is ₹100 per day per form, with no upper cap; the LLP's designated partners must also keep DPIN KYC current

Consequences of staying silent: additional fee of ₹100 a day on each delayed annual form (it adds up past the cost of the form itself within months), directors of a company that has not filed for three consecutive years face disqualification for five years under Section 164(2), the company can be struck off the register, and banks and tenders ask for the latest filed AOC-4 and MGT-7. A company with defaults is better served by a catch-up plan — oldest year first — than by waiting.

What we do

Board and AGM papers, auditor appointment and ADT-1, AOC-4 and MGT-7/7A with XBRL where applicable, DPT-3 and MSME-1
Catch-up filings for defaulting companies and LLPs, DIR-3 KYC, BEN-2; event filings and year-round ROC compliance
Exit options if the entity is dormant: strike-off, closure and winding up

Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.

Changing the company? Registered office, name, MOA/AOA, PAS-3, SH-4 and LLP agreement — forms and time limits.

Running an NGO? Annual compliance — 10BD/10BE by 31 May, audit, ITR-7, FC-4.

Talk to us before you file anything

Call for a free consultation

Frequently asked questions

What is the due date for AOC-4?

Within 30 days of the AGM; for an AGM held on 30 September that is 30 October.

What is the due date for MGT-7?

Within 60 days of the AGM; one-person and small companies file the shorter MGT-7A in the same window.

When must the AGM be held?

Within six months of the financial year-end, by 30 September for a March year-end; the first AGM within nine months of the first year-end.

What is ADT-1?

The form intimating the Registrar of the appointment or re-appointment of the statutory auditor, within 15 days of the AGM that makes it.

What is DPT-3?

A return of deposits and of money received that is not treated as a deposit, due by 30 June each year, including for companies that have taken no deposits.

What is MSME-1?

A half-yearly return of payments outstanding for more than 45 days to micro and small suppliers, due by 31 October and 30 April.

What is the late fee for AOC-4 and MGT-7?

An additional fee of ₹100 per day of delay, without an upper cap, on top of the normal filing fee.

When are LLP Form 11 and Form 8 due?

Form 11 by 30 May and Form 8 by 30 October each year, with a ₹100 per day additional fee for delay.