ROC Filing Due Dates for FY 2025-26: Complete Guide to Company Annual Filing
ROC filing due dates are important for every company registered under the Companies Act, 2013. Companies are required to file their financial statements, annual return and other applicable forms with the Registrar of Companies (ROC) within the prescribed time.
However, there is no single ROC filing due date for all companies or all forms. The due date depends on the type of company, the particular ROC form and, in many cases, the date of the Annual General Meeting (AGM).
For FY 2025-26, companies should complete their annual ROC filings on time to avoid additional filing fees, penalties and future compliance issues.
Important: The dates given below are based on the normal statutory provisions applicable to FY 2025-26 and assume that there is no extension or special relaxation notified by the Ministry of Corporate Affairs (MCA).
ROC Filing Due Dates FY 2025-26 – Quick Table
For a normal company having a financial year ending on 31 March 2026, and holding its AGM on 30 September 2026, the important ROC filing dates are:
| Compliance | Due Date for FY 2025-26* |
|---|---|
| Annual General Meeting (AGM) | 30 September 2026 |
| ADT-1 | Depends on appointment date |
| AOC-4 | 30 October 2026 |
| MGT-7 | 29 November 2026 |
| MGT-7A | 29 November 2026 |
| AOC-4 for OPC | 27 September 2026 |
| DPT-3 | 30 June 2026 |
| MSME Form-1 | 30 April / 31 October 2026 |
| DIR-3 KYC | Check applicable deadline |
*The dates in the last column are based on the normal statutory timeline. The actual due date should be determined based on the company’s circumstances and applicable provisions.
What Is ROC Filing?
ROC filing means filing the prescribed forms, financial statements, annual return and other documents of a company with the Registrar of Companies (ROC) through the MCA portal.
Annual ROC filings provide information about the company’s financial position, directors, shareholders, share capital and other statutory matters.
Some ROC filings are annual, while others are event-based or half-yearly.
For most companies, the major annual ROC filings include:
- AOC-4: Financial statements
- MGT-7: Annual return
- MGT-7A – Abridged annual return for eligible OPCs and Small Companies
- ADT-1 – Auditor appointment/reappointment, where applicable
- Other applicable forms such as DPT-3, MSME Form-1, DIR-3 KYC and PAS-6
ROC Filing Due Dates as per companies Act
Before looking at the actual FY 2025-26 dates, it is important to understand the general statutory rules.
| Compliance / Form | Due Date / Time Limit | Applicability |
|---|---|---|
| Holding of AGM | 30th September | Most companies |
| AOC-4 | 30th October (within 30 days of AGM) | Filing of financial statements |
| MGT-7 | 29th November (within 60 days of AGM) | Applicable companies |
| MGT-7A | 29th November (within 60 days of AGM) | OPC and Small Companies, where applicable |
| ADT-1 | 14th October (within 15 days of AGM) | Appointment/reappointment of auditor |
| DPT-3 | 30th June | Applicable companies |
| MSME-1 | 30 April / 31 October | Applicable companies |
| DIR-3 KYC | As prescribed by MCA | Applicable directors |
| PAS-6 | Within prescribed period | Applicable unlisted public companies |
1. AGM Due Date
For most companies having a financial year ending on 31 March, the AGM is generally required to be held within six months from the close of the financial year.
Therefore, for FY 2025-26:
Financial year ended: 31 March 2026
Normal AGM due date: 30 September 2026
The AGM date is important because the due dates for AOC-4 and annual return are generally calculated with reference to the AGM.
Note: An OPC is not required to hold an AGM. Therefore, the AGM-based filing rules should not be applied to an OPC in the same manner as an ordinary private limited company.
2. AOC-4 Due Date
Form AOC-4 is used for filing the company’s financial statements and related documents with the ROC.
General rule
For a company required to hold an AGM, the financial statements are generally required to be filed with the ROC within:
30 days from the date of the AGM.
Example
If the AGM is held on:
30 September 2026
then the AOC-4 due date will be:
30 October 2026
Therefore:
AOC-4 Due Date = 30 days from the AGM
The applicable AOC-4 form may differ depending on the nature of the company and whether XBRL or other filing requirements apply.
AOC-4 Due Date for OPC
The AOC-4 due date for an One Person Company (OPC) is different from that of an ordinary company.
An OPC is exempt from holding an AGM. Section 137 provides a specific filing period for an OPC.
General rule for OPC
An OPC is required to file its adopted financial statements with the ROC within:
180 days from the closure of the financial year.
FY 2025-26
Financial year closing date:
31 March 2026
180 days from the closure of the financial year:
27 September 2026
Therefore:
OPC AOC-4 Due Date for FY 2025-26: 27 September 2026
This is one of the most important dates for OPC owners to remember.
The special 180-day provision for OPCs is specifically different from the ordinary 30-days-from-AGM rule.
3. MGT-7 Due Date
MGT-7 is the annual return form applicable to companies that are required to file the full annual return.
The annual return contains information relating to matters such as:
- Registered office
- Share capital
- Members
- Directors
- Shareholding
- Meetings
- Indebtedness
- Other prescribed particulars
General rule
The annual return is generally required to be filed within:
60 days from the date of the AGM.
FY 2025-26 Example
If the AGM is held on:
30 September 2026
then:
MGT-7 Due Date = 29 November 2026
Therefore:
MGT-7 Due Date for FY 2025-26: 29 November 2026, assuming the AGM is held on 30 September 2026.
The Companies Act also specifically provides for the situation where no AGM is held, in which case the annual return is filed within the prescribed period from the date on which the AGM should have been held, along with the applicable statement regarding non-holding of the AGM.
4. MGT-7A Due Date
MGT-7A is the abridged annual return form applicable to One Person Companies and Small Companies, subject to the applicable provisions.
For a Small Company holding its AGM on 30 September 2026:
MGT-7A Due Date: 29 November 2026
MGT-7A for OPC
An OPC does not hold an AGM. However, the annual return requirement continues to apply.
For an OPC, the annual return is filed in MGT-7A, and the due date is determined under the annual-return provisions applicable where no AGM is held.
For FY 2025-26, the commonly applicable due date is:
29 November 2026
This is based on the date on which the AGM would ordinarily have been due, i.e. 30 September 2026, followed by the statutory 60-day period. The annual return provisions specifically contemplate a situation where no AGM is held.
5. ADT-1 Due Date
Form ADT-1 is filed with the ROC in connection with the appointment or reappointment of the statutory auditor, where applicable.
General statutory timeline
ADT-1 is generally required to be filed within:
15 days from the date of appointment of the auditor.
For example, if the auditor is appointed or reappointed at the AGM held on 30 September 2026, the company should generally complete the ADT-1 filing within the prescribed 15-day period.
The exact due date should be calculated based on the actual date of appointment.
6. DPT-3 Due Date
Form DPT-3 is an annual ROC filing relating to deposits and certain outstanding amounts covered by the applicable provisions.
General due date
30 June every year
Therefore:
DPT-3 Due Date for FY 2025-26: 30 June 2026
Applicability should be checked based on the nature of loans, receipts and outstanding amounts of the company.
7. MSME Form-1 Due Date
MSME Form-1 is applicable to specified companies having outstanding payments to Micro or Small Enterprises beyond the prescribed period.
The reporting is generally half-yearly.
| Reporting Period | General Due Date |
|---|---|
| October to March | 30 April |
| April to September | 31 October |
Therefore, companies should review their creditor balances and payment dates to determine whether MSME Form-1 is applicable.
8. DIR-3 KYC Due Date
Director KYC is another important MCA compliance.
The applicable DIR-3 KYC requirement depends on the status of the DIN holder and the current MCA rules.
Companies and directors should check the applicable requirement and deadline for FY 2025-26 rather than relying blindly on the previous year’s deadline.
9. PAS-6 Due Date
Form PAS-6 is a half-yearly reconciliation of share capital audit report applicable to specified unlisted public companies.
It is not applicable to every company.
An unlisted public company should check whether it falls within the prescribed applicability before considering PAS-6 filing.
ROC Filing Due Dates for Private Limited Company – FY 2025-26
For a typical Private Limited Company with a financial year ending on 31 March 2026 and AGM held on 30 September 2026, the major annual ROC filing dates are:
| Compliance | FY 2025-26 Due Date |
|---|---|
| AGM | 30 September 2026 |
| ADT-1 | Within 15 days of auditor appointment/reappointment |
| AOC-4 | 30 October 2026 |
| MGT-7 / MGT-7A | 29 November 2026 |
These dates assume the AGM is held on 30 September 2026.
If the AGM is held on an earlier date, the AOC-4 and annual return deadlines will generally also change accordingly.
ROC Filing Due Dates for OPC – FY 2025-26
An OPC has a different annual filing timeline because it is not required to hold an AGM.
| Compliance | General Rule | FY 2025-26 |
|---|---|---|
| Financial Year End | — | 31 March 2026 |
| AGM | Not required | Not applicable |
| AOC-4 | Within 180 days from FY closure | 27 September 2026 |
| MGT-7A | Within 60 days from the date on which AGM should have been held | 29 November 2026 |
| DPT-3 | 30 June, where applicable | 30 June 2026 |
| MSME Form-1 | Half-yearly, where applicable | 30 April / 31 October 2026 |
Thus, OPCs should not use the ordinary company’s 30-days-from-AGM AOC-4 rule.
ROC Filing Calendar for FY 2025-26
A practical way to plan ROC filings is to divide the year into different stages.
April to June 2026
Companies should:
- Close and review books of accounts
- Finalise financial statements
- Start audit work
- Check DPT-3 applicability
- Review MSME dues
- Check other event-based ROC compliances
30 June 2026: DPT-3 due date, where applicable.
July to September 2026
During this period, companies should complete:
- Statutory audit
- Financial statements
- Board’s Report
- AGM notice
- Board approvals
- Other AGM-related documentation
For OPCs:
27 September 2026 – AOC-4 due date
For ordinary companies:
30 September 2026 – Normal AGM deadline
October 2026
After the AGM, applicable companies should complete post-AGM filings.
If AGM is held on 30 September 2026:
30 October 2026 – AOC-4 due date
Companies should also complete ADT-1 within the prescribed period, where applicable.
November 2026
Annual return filing becomes the key compliance.
If AGM is held on 30 September 2026:
29 November 2026 – MGT-7/MGT-7A due date
AOC-4 vs MGT-7 vs MGT-7A
These forms serve different purposes.
| Form | Purpose | General Due Date |
|---|---|---|
| AOC-4 | Filing of financial statements | 30 days from AGM |
| AOC-4 – OPC | Filing of financial statements | 180 days from FY closure |
| MGT-7 | Annual return | 60 days from AGM |
| MGT-7A | Abridged annual return for OPC/Small Company | 60 days from AGM / applicable deemed AGM date |
Remember:
AOC-4 = Financial Statements
MGT-7 / MGT-7A = Annual Return
They are separate ROC filings and one does not replace the other.
Is ROC Filing Required If the Company Has No Business?
Yes. A company generally does not become exempt from annual ROC filing merely because it has:
- No business activity
- No sales
- No turnover
- No profit
- No bank transactions
- No income
The company should review its applicable annual ROC filings and complete them within the prescribed time.
Therefore, even a company with zero turnover or no business activity should not assume that ROC annual filing is unnecessary.
What Happens If ROC Filing Is Delayed?
Late filing can result in additional filing fees and other statutory consequences.
Depending on the form and nature of the default, the company may face:
- Additional filing fees
- Statutory penalties
- Continuing default
- Increased compliance costs
- Difficulty during due diligence
- Problems in certain corporate transactions
- Additional professional work to regularise old defaults
It is therefore advisable to start the annual filing process well before the due date.
Common Mistakes in ROC Filing
1. Considering 30 September as the AOC-4 due date
30 September is generally the AGM due date for a company with a 31 March year-end.
It is not normally the AOC-4 filing deadline.
AOC-4 is generally due within 30 days from the AGM.
2. Applying the same AOC-4 rule to an OPC
An OPC does not hold an AGM.
For FY 2025-26, the OPC AOC-4 due date is:
27 September 2026
3. Treating AOC-4 and MGT-7 as the same form
AOC-4 relates to financial statements, while MGT-7/MGT-7A relates to the annual return.
4. Ignoring annual return filing
Filing AOC-4 does not complete the company’s annual ROC compliance.
The annual return must also be filed in the applicable form.
5. Assuming a company with no turnover has no ROC filing
Annual ROC compliance generally continues even if the company has no business or turnover.
ROC Filing Checklist for FY 2025-26
Before filing annual ROC forms, companies should review:
Financial Statements
Books of accounts finalised
Balance Sheet prepared
Statement of Profit and Loss prepared
Notes to Accounts prepared
Cash Flow Statement, where applicable
- Auditor’s Report completed
AGM and Corporate Records
Board meeting completed
Financial statements approved
Board’s Report prepared
AGM notice issued
AGM held, where applicable
AGM minutes prepared
Auditor appointment/reappointment checked
ROC Filings
AOC-4 filed
MGT-7/MGT-7A filed
ADT-1 checked/filed, where applicable
DPT-3 checked/filed, where applicable
MSME Form-1 checked/filed, where applicable
DIR-3 KYC requirements checked
PAS-6 checked, where applicable
What is the ROC filing due date for FY 2025-26?
There is no single ROC filing due date for all companies. The deadline depends on the particular form and type of company.
For a typical company holding its AGM on 30 September 2026, AOC-4 is generally due by 30 October 2026, while MGT-7/MGT-7A is generally due by 29 November 2026.
What is the AOC-4 due date for FY 2025-26?
For a normal company, AOC-4 is generally required within 30 days from the AGM.
If the AGM is held on 30 September 2026, the AOC-4 due date is 30 October 2026.
For an OPC, the AOC-4 due date is 27 September 2026, being 180 days from 31 March 2026.
What is the OPC AOC-4 due date for FY 2025-26?
The OPC AOC-4 due date for FY 2025-26 is:
27 September 2026
An OPC is required to file its financial statements within 180 days from the closure of the financial year.
What is the company annual return filing due date?
For a company holding an AGM, the annual return is generally required to be filed within 60 days from the date of the AGM.
If the AGM is held on 30 September 2026, the normal due date is 29 November 2026.
What is the MGT-7 due date for FY 2025-26?
MGT-7 is generally due within 60 days from the AGM.
For an AGM held on 30 September 2026:
MGT-7 due date = 29 November 2026.
What is the MGT-7A due date for FY 2025-26?
MGT-7A is the abridged annual return applicable to OPCs and eligible Small Companies.
For the normal 30 September AGM/deemed AGM timeline, the filing deadline is generally 29 November 2026.
Does an OPC need to hold an AGM?
No. An OPC is exempt from holding an AGM.
However, the OPC continues to have annual ROC filing requirements, including AOC-4 and MGT-7A.
Is ROC filing mandatory for a company with zero turnover?
Generally, yes. A company should review its applicable ROC annual filings even if it has no turnover, business activity or income.
What is the due date for DPT-3 for FY 2025-26?
The general due date for DPT-3 is 30 June 2026, subject to applicability.
What is the due date for MSME Form-1?
MSME Form-1 is generally filed half-yearly. The commonly applicable due dates are 30 April and 31 October, depending on the reporting period and applicability.
Can ROC filing due dates be extended?
Yes. MCA may issue a notification, circular or relaxation extending or modifying a statutory filing deadline.
Therefore, companies should check the latest MCA notification before filing, particularly when filing close to the due date.
Key ROC Filing Dates for FY 2025-26
Normal Company
AGM: 30 September 2026
AOC-4: 30 October 2026
MGT-7/MGT-7A: 29 November 2026
OPC
Financial Year End: 31 March 2026
AGM: Not required
AOC-4: 27 September 2026
MGT-7A: 29 November 2026
Therefore, understanding the ROC filing due dates for FY 2025-26 is essential for every company registered under the Companies Act, 2013.
For a typical company with a financial year ending on 31 March 2026 and an AGM held on 30 September 2026, the key dates are:
30 September 2026 – AGM
30 October 2026 – AOC-4
29 November 2026 – MGT-7/MGT-7A
For an OPC, the AOC-4 timeline is different:
27 September 2026 – AOC-4
Companies should not wait until the last few days to prepare their annual ROC filings. Financial statements, audit, Board’s Report, annual return and other applicable MCA forms should be reviewed and prepared well in advance.
Timely filing helps companies maintain proper statutory records and avoid unnecessary additional fees and penalties.
Need assistance with ROC annual filing for FY 2025-26?
Stay compliant with the Companies Act, 2013 and avoid unnecessary additional fees due to delayed filings.
Shubham Anand & Co., Chartered Accountants, provides professional ROC and MCA compliance services for Private Limited Companies, OPCs, Small Companies and other eligible entities.
We can assist with AOC-4, MGT-7, MGT-7A, ADT-1 and other applicable ROC filings, along with checking your company’s filing requirements and due dates.