ROC Annual Compliance Checklist FY 2026-27 — Companies & LLPs
Quick answer: A private company's year runs: MSME-1 (30 April/31 October), DPT-3 and DIR-3 KYC (30 June — KYC now once in three years), AGM by 30 September, ADT-1 within 15 days, AOC-4 within 30 days and MGT-7/7A within 60 days of the AGM; LLPs file Form 11 by 30 May and Form 8 by 30 October. Small companies (₹10 cr / ₹100 cr) get MGT-7A and two board meetings. Late filing costs ₹100 a day per form, uncapped.
Last verified 4 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
ROC compliance calendar — FY 2026-27 (company with 31 March year end, AGM by 30 September)
| Filing | What | Due | Who |
|---|---|---|---|
| MSME-1 | Outstanding dues to MSMEs beyond 45 days (half-yearly) | 30 April / 31 October | Companies with such dues |
| LLP Form 11 | Annual return | 30 May | LLPs |
| DIR-3 KYC | Director KYC — once every three financial years | 30 June of the due year | Every DIN holder |
| DPT-3 | Return of deposits / exempted loans | 30 June | Companies |
| AGM | Annual general meeting | By 30 September | Companies (not OPC) |
| ADT-1 | Auditor appointment | 15 days from AGM | Companies |
| AOC-4 / AOC-4 XBRL | Financial statements | 30 days from AGM (29 October) | Companies |
| LLP Form 8 | Statement of account & solvency | 30 October | LLPs |
| MGT-7 / MGT-7A | Annual return (7A: small company, OPC) | 60 days from AGM (28 November) | Companies |
| Board meetings | 4 a year (2 for small companies/OPC), max 120-day gap | Through the year | Companies |
Event-based filings that catch companies out
- INC-20A within 180 days of incorporation (no business, no borrowing until filed)
- DIR-12 on appointment/resignation of directors (30 days); DIR-11 by the resigning director
- PAS-3 on allotment of shares (15 days); SH-7 on capital changes
- INC-22 on change of registered office (15–30 days by case)
- MGT-14 for board/shareholder resolutions that must be filed
- CHG-1 / CHG-4 on creation or satisfaction of charges (30 days)
- BEN-2 on significant beneficial ownership
- ADT-3 on auditor resignation
What we do
- Annual calendar run for companies and LLPs — filings, board minutes, registers, resolutions
- Catch-up filings with additional-fee computation and condonation where needed; director-disqualification prevention
- Event filings as they arise; DIR-3 KYC cycle tracking for every director
- Jurisdictional ROC matters — Delhi & Haryana (NCR), Kanpur (UP), Patna (Bihar) — and adjudication/compounding where defaults exist
Related: Pvt Ltd vs LLP vs OPC · company registration · DIR-3 KYC due-date checker.
Talk to us before you file anything
Frequently asked questions
What are the annual ROC filings for a private limited company?
AOC-4 (financial statements) within 30 days of the AGM; MGT-7 or MGT-7A (annual return; 7A for small companies and OPCs) within 60 days of the AGM; ADT-1 on auditor appointment within 15 days of the AGM; DPT-3 (deposits/loans return) by 30 June; MSME-1 half-yearly (30 April and 31 October) if MSME dues are outstanding beyond 45 days; plus DIR-3 KYC for each director.
Is DIR-3 KYC still annual?
No. From 31 March 2026 (G.S.R. 943(E)) directors file DIR-3 KYC once in every three financial years by 30 June, using the single DIR-3 KYC Web form. A change of mobile, e-mail or address must be updated within 30 days and does not reset the cycle. Many compliance checklists still show it as annual by 30 September.
What does 'small company' mean now and what does it exempt?
Paid-up capital up to ₹10 crore and turnover up to ₹100 crore (G.S.R. 880(E), 1 December 2025). Small companies file MGT-7A, hold two board meetings a year instead of four, are exempt from cash-flow statements and auditor rotation, and get lower penalties.
What is the penalty for late AOC-4 or MGT-7?
An additional fee of ₹100 per day per form, with no upper cap, plus penalty proceedings on the company and officers for continued default. Three consecutive years of non-filing also disqualify directors under Section 164(2).
What does an LLP file annually?
Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October; audit only if turnover exceeds ₹40 lakh or contribution ₹25 lakh; designated partners file DIR-3 KYC on the same triennial cycle. Late fee is ₹100 per day.
What about the first year after incorporation?
INC-20A (commencement of business) within 180 days; first auditor within 30 days by the board; first board meeting within 30 days; first AGM within 9 months of the first financial year end; then the annual cycle above.