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ROC Compliance Calendar
Calculate annual filing deadlines from your AGM date.
| Form | Description | Deadline | Section |
|---|---|---|---|
| AOC-4 | Financial statements (Balance Sheet, P&L, Directors' Report) Small company: AOC-4 with simplified financial statements. If financial year extends beyond 12 months → deadline calculated from last day of FY or 15 months from incorporation date, whichever is earlier. | 30 Oct 2025 | s.137 |
| MGT-7A | Annual Return — Small Companies and One Person Companies MGT-7A is for small companies and OPCs (rule 11(1), Companies (Management and Administration) Rules 2014). A small company is a private company with paid-up capital not over ₹10 crore and turnover not over ₹100 crore (s.2(85) read with rule 2(1)(t), Companies (Specification of definition details) Rules 2014, as substituted by G.S.R. 880(E), 1 Dec 2025); a holding or subsidiary company, a section 8 company, or a company governed by a special Act is never a small company (proviso to s.2(85)). Other Pvt Ltd companies use MGT-7 (same 60-day deadline). An OPC holds no AGM (s.96(1)) and s.92(4) counts from the AGM, so an OPC's MGT-7A date is not settled: confirm it with your CA. | 29 Nov 2025 | s.92(1), s.92(4); rule 11(1), Companies (Management and Administration) Rules 2014 |
| ADT-1 | Appointment/reappointment of auditor Not required for the FIRST auditor (appointed by board within 30 days). Annual filing for subsequent years. | 15 Oct 2025 | s.139(1) |
| DIR-3 KYC | KYC of Directors — annual update Every director with a DIN must file or re-verify by 30 Sep. Failure → DIN deactivated. Fee of ₹500 for belated filing after 30 Sep. | 30 Sept 2025 | Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014 |
| MGT-14 | Certain board / shareholder resolutions Triggered by specific events — see boardResolutions.events above. Additional fee after 30 days; condonation of delay from NCLT/CLB after 300 days. | Within 30 days of passing resolution | s.117 |
| Form 20A | Declaration of commencement of business ONE-TIME filing. Required for all companies incorporated on or after 2 Nov 2018. Failure → ₹50,000 fine; company liable to strike-off after 180 days. | Within 180 days of incorporation | s.10A |
| CHG-1 | Registration of charge (mortgage/hypothecation on company assets) Charge becomes void against liquidator/creditors if not registered. Additional fee payable for late filing. | Within 30 days of creation (extendable by ROC for another 30 days with reason + fee) | s.77 |
| DIR-12 | Changes in director — appointment, resignation, removal Both the company AND the resigning director must file the change. Director files DIR-11 separately. | Within 30 days of change | s.168 (resignation), s.161 (appointment) |
Late fee structure: Late MGT-7 or AOC-4: additional fees for every day of delay (proviso to s.403(1)) plus penalties (s.92(5) for the annual return, s.137(3) for financial statements). Get the exact exposure from your CA.
VERIFY: The small company limits for MGT-7A vs MGT-7 are set by rule under s.2(85): paid-up capital not over ₹10 crore and turnover not over ₹100 crore since G.S.R. 880(E), 1 Dec 2025 (rule 2(1)(t), Companies (Specification of definition details) Rules 2014); turnover is per the profit and loss account for the immediately preceding financial year (s.2(85)(ii)). Whether DIR-3 KYC web-based (KYC via DSC) or e-form is applicable for the director — depends on whether any update is needed.
Hub Guide · ROC Annual Filing
Go deeper — the ROC Annual Filing hub
Every deadline in this calendar traces back to two forms: MGT-7/MGT-7A within 60 days of the AGM (s.92) and AOC-4 within 30 (s.137) — both carrying additional fees under the s.403 proviso. The hub walks each filing and the strike-off risk that follows repeated misses.
Open the hub guide