ROC filing: due dates, forms, and penalties for FY 2025-26

Key takeaways

• ROC filing means submitting your company's financial statements (AOC-4) and annual return (MGT-7) to the MCA each year.
• The ROC filing due date for a private limited company is 30 October 2026 for AOC-4. MGT-7 is due by 29 November 2026. Both assume the AGM is on 30 September 2026.
• The LLP ROC filing due date for Form 11 is 30 May 2026. Form 8 is due by 30 October 2026.
• Late filing attracts Rs 100 per day per form with no cap. A one-year delay on two forms costs over Rs 73,000.
• Directors face disqualification under Section 164(2) after three consecutive years of non-filing.
• CCFS-2026 offers a 90 percent waiver on accumulated late fees. It runs from 15 April to 15 July 2026.
• The MCA has shifted DIR-3 KYC from annual to triennial filing from FY 2025-26 onwards.
• ROC filing fees for a private company range from Rs 200 to Rs 600, based on authorised share capital.
• Accurate bookkeeping reduces ROC filing errors and delays. AI Accountant's accounting and bookkeeping services provides a dedicated team of CAs and accountants who manage your books, compliance, and filings in your own Tally, with real-time visibility through a live dashboard.

ROC filing is the annual submission of financial statements and returns to the Registrar of Companies. Every company and LLP registered in India must complete it. For FY 2025-26, the key deadlines are AOC-4 by 30 October 2026 and MGT-7 by 29 November 2026. LLPs must file Form 11 by 30 May 2026 and Form 8 by 30 October 2026.

Missing these dates triggers a penalty of Rs 100 per day per form, with no upper cap. Three consecutive years of non-filing can disqualify directors for five years. A major development this year is CCFS-2026, the MCA amnesty scheme offering a 90 percent waiver on accumulated late fees. The scheme closes on 15 July 2026. Companies with pending filings should act before that window shuts.

A note on financial years: We are currently in FY 2026-27 (April 2026 to March 2027). ROC annual filings report on the previous year's accounts. The deadlines below cover FY 2025-26 filings, which is the cycle due right now. FY 2026-27 annual filings will not be due until late 2027.

ROC annual filing due dates for FY 2025-26 companies

The ROC annual filing due date for AOC-4 is 30 October 2026. MGT-7 is due by 29 November 2026. Both dates assume the AGM is on 30 September 2026.

The table below lists every major ROC filing for a company whose financial year ends on 31 March 2026.

Note on DIR-3 KYC: The MCA issued Notification G.S.R. 943(E) on 31 December 2025. This replaced the annual requirement with a triennial cycle. Directors who completed KYC before FY 2025-26 will next file by 30 June 2028. New DIN holders allotted in FY 2025-26 file their first KYC by 30 June 2029. A missed filing still attracts a flat Rs 5,000 penalty.

Note for OPCs: One Person Companies file AOC-4 within 180 days of the financial year end. For FY 2025-26, that deadline falls on 27 September 2026.

People also ask

What is the last date of ROC filing for 2025-26?

‍The last date is 29 November 2026 for MGT-7, assuming the AGM is on 30 September 2026. AOC-4 is due a month earlier, by 30 October 2026. Earlier AGM dates move both deadlines forward.

Are ROC return filing dates the same every year?

‍The calendar dates shift slightly based on when the AGM is held. The rules stay the same: AOC-4 within 30 days of the AGM, MGT-7 within 60 days.

What is the ROC filing due date?

‍The ROC filing due date depends on the form. For FY 2025-26, AOC-4 is due by 30 October 2026 and MGT-7 by 29 November 2026. LLP Form 11 was due by 30 May 2026.

LLP ROC filing due dates for FY 2025-26

The LLP ROC filing due date for Form 11 is 30 May 2026. Form 8 is due by 30 October 2026.

LLP Form 11 must be filed before Form 8. The MCA portal enforces this sequence. Both forms are mandatory even if the LLP had zero business during the year.

If the LLP's turnover exceeds Rs 40 lakh, Form 8 needs a CA's certification. The same applies if partner contribution exceeds Rs 25 lakh. Below these thresholds, designated partners can self-certify with their digital signatures.

CCFS-2026 does not apply to LLPs. Late fees accumulate at the standard rate with no amnesty window.

People also ask

What is the penalty for late LLP Form 11 filing?

‍The penalty is Rs 100 per day from the due date until filing. There is no upper cap. A six-month delay on Form 11 alone costs Rs 18,400 in additional fees.

Do dormant LLPs need to file Form 8 and Form 11?

‍Yes. Every registered LLP must file both forms annually. There is no exemption for dormant or non-operational LLPs.

Month-by-month ROC compliance calendar for 2026

The tables above organise deadlines by form name. This view reorganises the same dates by calendar month so you can plan quarter by quarter.

October is the busiest month. Four to five forms may be due within weeks of each other. Start preparation early to avoid a bottleneck.

People also ask

What ROC filings are due in October 2026?

‍AOC-4, ADT-1, LLP Form 8, MSME-1, and MGT-14 all fall in October 2026. Complete your audit and AGM by September to stay on track.

Is there a monthly ROC filing requirement?

‍No. ROC filings are annual or half-yearly, not monthly. The monthly spread above reflects different forms falling due at different points during the year.

What is ROC filing and what does ROC filing mean

ROC filing is the process of submitting prescribed forms to the Registrar of Companies through the MCA portal. The ROC filing meaning is straightforward: it is your company's annual compliance reporting to the government. ROC stands for Registrar of Companies, the authority under the Ministry of Corporate Affairs (MCA) that maintains India's corporate registry.

Every company registered under the Companies Act, 2013 must file two core annual documents. The first is Form AOC-4, which contains the audited financial statements. The second is Form MGT-7, the annual return covering shareholding and management details. LLPs have their own equivalents: Form 11 for the annual return and Form 8 for the statement of accounts.

Think of ROC filing as your company's annual report card to the government. It tells the MCA that your company exists, is operational, and has maintained proper records. Without it, the MCA has no way to verify your company's standing.

ROC filing also includes event-based forms. These cover director changes, share allotments, charge registrations, and registered office shifts. Annual filings are recurring obligations. Event-based filings are triggered when something changes.

The ROC filing full form is simply "Registrar of Companies filing." You may also see it referred to as MCA filing or annual return filing. These terms describe the same obligation.

People also ask

What is the difference between ROC filing and income tax filing?

‍ROC filing goes to the Ministry of Corporate Affairs. Income tax filing goes to the Income Tax Department. Both are mandatory, but they serve different purposes and have different forms and deadlines.

Do I need ROC filing if my company has no revenue?

‍Yes. ROC filing is mandatory regardless of revenue or business activity. Even dormant companies must file AOC-4 and MGT-7 every year to maintain active status.

How many days is ROC filed within?

‍AOC-4 must be filed within 30 days of the AGM. MGT-7 must be filed within 60 days. For LLPs, Form 11 is due within 60 days of the financial year end. Form 8 is due within 30 days after the six-month mark.

ROC filing due date for private limited companies

The ROC filing due date for a pvt ltd company depends on when it holds its AGM. The AGM must happen within six months of the financial year end.

For a company whose financial year ends on 31 March 2026, the AGM deadline is 30 September 2026. If you hold the AGM earlier, your filing deadlines move up accordingly. The dates below assume the AGM falls on 30 September 2026.

FilingCalculationDue dateAOC-4Within 30 days of AGM30 October 2026MGT-7Within 60 days of AGM29 November 2026ADT-1Within 15 days of AGM15 October 2026

If your AGM is on 15 September 2026, then AOC-4 is due by 15 October and MGT-7 by 14 November. The clock starts from your actual AGM date, not the last permissible date.

Small companies and One Person Companies (OPCs) file MGT-7A instead of MGT-7. The deadline is the same: 60 days from the AGM. MGT-7A is a simplified version with fewer disclosure fields.

A first-year company has a different AGM rule. It must hold its first AGM within nine months of the close of its first financial year. If the company was incorporated on 1 January 2026, its first financial year ends on 31 March 2027. The first AGM would then be due by 31 December 2027.

People also ask

Is the ROC filing date extended for FY 2025-26?

‍As of June 2026, the MCA has not issued any extension for AOC-4 or MGT-7 due dates. Check the MCA portal for the latest notifications. Extensions are rare and typically granted only for widespread disruptions.

Is the MCA extended annual filing deadline until January 31 2026?

‍Yes, but for FY 2024-25 only. The MCA issued General Circular No. 08/2025 on 30 December 2025. It extended AOC-4 and MGT-7 filing deadlines to 31 January 2026 without additional fees. The extension was granted because the MCA V3 portal had persistent technical glitches. This relief applied to FY 2024-25 filings, not FY 2025-26.

What is the ROC filing due date for a newly incorporated company?

‍A company incorporated after 1 October can extend its first financial year to the following 31 March. This gives it additional time before its first annual filing cycle begins.

What forms are included in ROC filing

ROC filing covers both recurring annual forms and event-based forms. Here is the complete list relevant to a private limited company.

Annual forms

When does AOC-4 XBRL apply?

A company must file in XBRL format if its paid-up capital is Rs 5 crore or more. The same applies if turnover exceeds Rs 100 crore. Listed companies also file in XBRL. All others use the standard AOC-4 form.

Common event-based forms

FormTriggerDIR-12Change in directors (appointment or resignation)SH-7Increase in authorised share capitalPAS-3Return of allotment (after issuing new shares)INC-22Change of registered office addressCHG-1Creation or modification of charges (secured loans)MGT-14Filing of board or special resolutions

Not every company files every form each year. AOC-4 and MGT-7 are universal. The rest depend on your company's activities and structure.

People also ask

What is the ROC filing forms list for an LLP?

‍LLPs file two annual forms: Form 11 (annual return) and Form 8 (statement of accounts and solvency). Event-based forms include Form 3 (LLP agreement changes) and Form 4 (partner changes).

Does a Section 8 company have different ROC filing forms?

‍Section 8 companies file the same core forms, AOC-4 and MGT-7. They may have additional reporting obligations under their licence conditions.

Documents you need before filing ROC returns

Your CA or CS cannot file until they have these documents from you. Delays in handing these over are the most common cause of missed deadlines.

For AOC-4 (financial statements):

• Audited financial statements (balance sheet, P&L, cash flow statement)
• Board report signed by at least two directors
• Auditor's report on the financial statements
• Notes to accounts
• CSR report, if the company meets CSR thresholds
• Director Responsibility Statement

For MGT-7 (annual return):

• Shareholding pattern as on 31 March 2026
• Details of shares transferred during the year
• Minutes of all board meetings and general meetings held during the year
• List of directors and KMP with appointment dates
• Updated register of members

For ADT-1 (auditor appointment):

• Auditor's written consent (Form ADT-5)
• Certificate from the auditor confirming eligibility under Section 141

General requirements for all filings:

• Valid Digital Signature Certificate (DSC) for at least one director
• Company's CIN (Corporate Identification Number)
• SRN of prior filings if the form requires cross-referencing

Start gathering these documents by July. That gives your CA two full months before the AGM deadline in September.

People also ask

Can I file ROC returns without a digital signature?

‍No. Every ROC form on the MCA portal requires a valid DSC. At least one director must have an active DSC. Expired certificates will block the submission.

How long does it take a CA to prepare ROC filings?

‍A straightforward filing takes five to seven working days after the CA receives all documents. Complex structures with subsidiaries take longer. Plan for two weeks to be safe.

ROC filing fees and charges

The government filing fee depends on your company type and authorised share capital. These are the standard fees for the most common annual forms.

AOC-4 and MGT-7 filing fees by authorised share capital

Authorised share capitalNormal fee per formUp to Rs 1 lakhRs 200Rs 1 lakh to Rs 5 lakhRs 300Rs 5 lakh to Rs 25 lakhRs 400Rs 25 lakh to Rs 1 croreRs 500Above Rs 1 croreRs 600

OPCs and small companies pay a reduced fee, typically 50 percent of the standard rate.

For LLPs, filing fees for Form 11 and Form 8 are based on total partner contribution. They range from Rs 50 (up to Rs 1 lakh contribution) to Rs 600 (above Rs 1 crore contribution).

Professional charges by a CA or CS

ROC filing charges by a CA or Company Secretary (CS) vary by city, complexity, and scope. Typical ranges for a straightforward private limited company are:

These are professional service fees. They are separate from the government filing fees. Always confirm whether a quote includes or excludes government fees before engaging a professional.

People also ask

Is there an ROC filing fees calculator?

‍Yes. The MCA portal calculates fees automatically when you upload a form. Third-party calculators are also available. AI Accountant offers a free MCA fees calculator covering government fees, late fees, and stamp duty for over 20 forms.

Are ROC filing charges by a CA tax-deductible?

‍Yes. Professional fees paid for compliance services are a legitimate business expense. You can claim them as a deduction in your profit and loss statement.

What is the ROC filing fee?

‍The government filing fee ranges from Rs 200 to Rs 600 per form for companies, based on authorised share capital. OPCs and small companies pay roughly half. Late filing adds Rs 100 per day on top.

ROC late filing fees and the penalty structure

ROC filing late fees start at Rs 100 per day per form. This additional fee has been in effect since 1 July 2018 under Section 403 of the Companies Act, 2013. There is no upper cap.

Here is what the cost looks like over time for a company that misses both AOC-4 and MGT-7:

Delay periodLate fee per formTotal for two forms30 daysRs 3,000Rs 6,00090 daysRs 9,000Rs 18,000180 daysRs 18,000Rs 36,0001 yearRs 36,500Rs 73,0003 yearsRs 1,09,500Rs 2,19,000

These are the additional fees only. You still pay the normal government filing fee on top. The MCA portal calculates the additional fee automatically at the time of upload.

Late fees for event-based and other forms

The Rs 100 per day rule applies only to AOC-4 and MGT-7. Other forms follow a multiplier structure based on the normal filing fee.

Delay periodAdditional feeUp to 30 days2 times the normal fee31 to 60 days4 times the normal fee61 to 90 days6 times the normal fee91 to 180 days10 times the normal fee181 to 270 days12 times the normal fee

This applies to forms like DIR-12, SH-7, PAS-3, INC-22, CHG-1, and MGT-14. For example, filing DIR-12 (normal fee Rs 300) after a 120-day delay costs Rs 3,000 in additional fees alone.

Beyond the daily penalty, there are separate adjudication penalties under the Companies Act:

• Section 92 (annual return): Company and each officer in default face Rs 50,000. Continuing failure adds Rs 100 per day, up to Rs 5 lakh.
• Section 137 (financial statements): Company pays Rs 1,000 per day, up to Rs 10 lakh for a private company. The managing director or CFO faces up to Rs 1 lakh.

Director disqualification is the most severe consequence. Under Section 164(2), three consecutive years of non-filing disqualifies every director. The disqualification lasts five years. The director's DIN is deactivated, and they cannot be appointed as a director of any company during that period.

Company strike-off is the other risk. Two consecutive years of non-filing lets the ROC initiate removal proceedings under Section 248.

People also ask

Is there an ROC late filing penalty calculator?

‍Several online calculators are available. Enter the form name, due date, and actual filing date to see the additional fee. The MCA portal itself shows the exact penalty when you upload a form after the deadline.

Can I get a waiver on ROC late filing fees?

‍Waivers are rare outside formal amnesty schemes. CCFS-2026 offers a 90 percent waiver on additional fees for companies filing before 15 July 2026.

CCFS-2026: the amnesty scheme for overdue ROC filings

The MCA launched CCFS-2026 (Companies Compliance Facilitation Scheme) on 15 April 2026. It closes on 15 July 2026. This scheme offers a 90 percent waiver on accumulated ROC late filing fees.

The scheme was introduced through General Circular No. 01/2026 dated 24 February 2026. It applies to all companies registered under the Companies Act, 2013 that have pending annual filings.

Three pathways under CCFS-2026:

PathwayWhat you payUse caseRegularise pending filingsNormal fee + 10 percent of accumulated additional feesCompanies that want to continue operatingApply for dormant status (MSC-1)50 percent of normal feeCompanies pausing operations but keeping the entity aliveVoluntary strike-off (STK-2)25 percent of normal feeCompanies that want to close permanently

Worked example: A company missed AOC-4 and MGT-7 for FY 2022-23, FY 2023-24, and FY 2024-25. The accumulated additional fees total approximately Rs 2,19,000. Under CCFS-2026, the company pays only Rs 21,900, saving Rs 1,97,100. It also receives immunity from penalty proceedings under Sections 92 and 137.

Key conditions:

• Immunity applies if you file before the ROC issues an adjudication notice. Filing within 30 days of a notice also qualifies.
• The scheme covers AOC-4, MGT-7, ADT-1, FC-3, FC-4, and legacy forms under the Companies Act, 1956.
• CCFS-2026 does not apply to LLPs. LLPs must pay full additional fees.
• Companies that have already received a final strike-off notice under Section 248 are not eligible.

The MCA has stated that strict enforcement will follow after 15 July 2026. Companies that do not use this window will face full penalty accumulation and potential prosecution.

People also ask

Is ROC filing date extended under CCFS-2026?

‍CCFS-2026 does not extend due dates. It reduces the penalty on overdue filings made during the scheme window. Current-year filings for FY 2025-26 still follow standard deadlines.

Does CCFS-2026 apply to LLP ROC filing?

‍No. The scheme covers only companies registered under the Companies Act, 2013. LLPs are governed by the LLP Act, 2008 and are excluded.

How to check ROC filing status

You can verify your company's ROC filing status on the MCA portal in under five minutes.

Step-by-step process:

1. Visit the MCA website at mca.gov.in.
2. Click on "MCA Services" in the top menu.
3. Select "View Company/LLP Master Data."
4. Enter your Company Identification Number (CIN) or LLP Identification Number (LLPIN).
5. Complete the captcha and click "Submit."

The master data page shows your company's compliance status. It lists the date of the last filed AOC-4, MGT-7, and other key forms. If any annual filing is pending, it will show as "defaulting" or "active non-compliant."

You can also track individual form filings using the Service Request Number (SRN) generated at upload. Enter the SRN under "Track Transaction Status" on the MCA portal. The page shows whether the form is approved, pending, or marked for resubmission.

If your company shows "Active non-compliant," it means one or more filings are overdue. This status restricts certain corporate actions until defaults are cleared.

People also ask

What does "active non-compliant" mean on the MCA portal?

‍It means the company has overdue filings on the register. The ROC may block event-based filings until annual returns and financial statements are current.

Can I check another company's ROC filing status?

‍Yes. Company master data on the MCA portal is public. Enter the CIN of any company to view its filing history and compliance status.

Five ROC filing mistakes that cost small companies lakhs

Most ROC penalties are avoidable. They follow the same patterns year after year. Here are the five costliest mistakes and how to prevent each one.

1. Treating ROC filing as a post-audit afterthought

Many founders wait until the statutory audit is complete before thinking about ROC forms. The audit itself takes time. If it finishes in late September, there is barely a month left before AOC-4 is due. Start preparing financial statements alongside the audit, not after it.

2. Forgetting DIR-3 KYC

The penalty for missing DIR-3 KYC is a flat Rs 5,000 per director. For a company with three directors, that is Rs 15,000 for a form that takes 10 minutes to file. With the new triennial cycle, it is easy to forget the next due date.

3. Missing the MSME-1 half-yearly return

If your company has outstanding payments to MSME vendors beyond 45 days, you must file MSME-1. Many companies do not track vendor categories. The ROC has tightened enforcement on this form.

4. Confusing the AGM date with the filing date

The AGM is not the filing deadline. It is the trigger. AOC-4 is due 30 days after the AGM, and MGT-7 is due 60 days after. A company that holds its AGM on 1 August has until 31 August for AOC-4 and 30 September for MGT-7.

5. Letting a dormant company's filings lapse

A company with no business activity still needs to file AOC-4 and MGT-7 every year. The penalty accumulates at the same rate. Three years of inaction can mean Rs 2 lakh in additional fees and director disqualification.

The common thread is simple. ROC penalties are not one-time fines. They compound daily, without pause. A compliance calendar with reminders set 30 days before each deadline eliminates most of these risks.

Virtual Accounting by AI Accountant covers ROC filings alongside GST, TDS, and monthly bookkeeping. The CA team files AOC-4, MGT-7, DIR-3 KYC, and event-based forms on schedule. A compliance dashboard tracks every due date and filing status, so nothing slips.

People also ask

What happens if my company is struck off by the ROC?

‍A struck-off company ceases to exist as a legal entity. Directors may face restrictions. The company can apply for revival through the National Company Law Tribunal (NCLT), but the process is expensive and time-consuming.

Can I file ROC returns for previous years?

‍Yes. You can file overdue forms for any previous year on the MCA portal. Late fees will apply for the full delay period. File in chronological order to avoid data inconsistencies.

Closing

ROC filing is mandatory, and the penalties for delays are steep. Whether your company is active or dormant, the due date for ROC filing resets every financial year.

If managing ROC compliance alongside GST, TDS, and monthly bookkeeping feels like too many moving parts, consider a managed service. Virtual Accounting by AI Accountant assigns a CA-led team to handle every compliance filing. You focus on running the business. Book a free consultation to see how the service fits your company.

Frequently asked questions

What is ROC filing in simple terms?

‍ROC filing is the process of submitting your company's financial statements and annual return to the government. ROC filing for pvt ltd companies and LLPs follows the same principle. The Registrar of Companies (ROC), part of the Ministry of Corporate Affairs, maintains these records.

What is the last date of ROC filing for 2026?

‍For FY 2025-26, the last date for AOC-4 is 30 October 2026 and for MGT-7 is 29 November 2026. These dates assume the AGM is held on 30 September 2026. Earlier AGM dates bring the deadlines forward.

What is the ROC filing due date for an LLP?

‍LLP Form 11 is due by 30 May 2026 for FY 2025-26. LLP Form 8 is due by 30 October 2026. Both forms are mandatory for every LLP regardless of turnover.

How much is the ROC late filing penalty per day?

‍Rs 100 per day per form, with no upper cap. This applies to AOC-4, MGT-7, and most other MCA forms. DIR-3 KYC has a separate flat penalty of Rs 5,000.

Can directors be disqualified for not filing ROC returns?

‍Yes. Section 164(2) of the Companies Act, 2013 triggers disqualification after three consecutive years of non-filing. The ban lasts five years and applies to all directorships.

What is the CCFS-2026 scheme?

‍CCFS-2026 is a one-time MCA amnesty scheme offering a 90 percent waiver on accumulated ROC late fees. It runs from 15 April to 15 July 2026. Companies can regularise pending filings by paying only 10 percent of the additional fees.

Is the ROC filing due date extended for FY 2025-26?

‍No ROC filing extension has been announced as of June 2026. Standard deadlines apply. CCFS-2026 reduces penalties on overdue filings but does not change current-year due dates.

What is the difference between AOC-4 and MGT-7?

‍AOC-4 contains your company's audited financial statements, including the balance sheet, profit and loss account, and notes. MGT-7 is the annual return, covering shareholding, management structure, and meeting details. Both must be filed separately.

Do I need a CA to file ROC returns?

‍The Companies Act requires AOC-4 to include audited financial statements, so a CA must audit the accounts. A practising CS can certify certain forms. You can file the forms yourself on the MCA portal, but professional help reduces errors.

How much does annual ROC filing cost in total?

‍For a small private limited company, expect Rs 10,000 to Rs 25,000 including government fees and professional charges. This covers AOC-4, MGT-7, ADT-1, DIR-3 KYC, and meeting documentation. Costs increase with complexity or XBRL requirements.

What is the ROC filing last date for a company in India?

‍The due date for ROC filing depends on the AGM date. If the AGM is on 30 September, the company ROC filing due date for MGT-7 is 29 November. AOC-4 is due by 30 October.

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