Every ROC and MCA filing deadline for FY 2026–27 — annual forms for companies and LLPs, DIR-3 KYC, MSME-1 half-yearly returns, and the event-based forms that must be filed within thirty days of the event.
MCA deadlines fall into three groups that behave very differently. Annual filings hang off the date of your general meeting, so they move company by company. A handful of filings sit on fixed calendar dates regardless of anything you do. And event-based forms have no date at all until something happens, at which point a thirty-day clock starts. Missing any of them costs ₹100 per day per form, with no upper limit.
The additional fee for late MCA filing has no cap. Unlike most tax late fees, the ₹100 per day per form runs indefinitely. A single annual form forgotten for two years costs over ₹73,000, and there is no ceiling to fall back on. This is why MCA compliance is worth automating even for a dormant company.
Fixed-Date Filings
| Form | What it is | Due date | Applies to |
|---|---|---|---|
| DIR-3 KYC | Annual KYC for every person holding a director identification number | 30 September 2026 | Every DIN holder, including in dormant companies |
| MSME-1 | Half-yearly return of dues outstanding to micro and small suppliers beyond 45 days | 31 October 2026, for April to September | Companies with such dues |
| MSME-1 | The same, for the second half | 30 April 2027, for October to March | Companies with such dues |
| DPT-3 | Annual return of deposits and of money received that is not a deposit | 30 June 2026 | Every company other than a government company |
| Form 11 | LLP annual return | 30 May 2026 | Every LLP |
| Form 8 | LLP statement of account and solvency | 30 October 2026 | Every LLP |
DIR-3 KYC catches people who have forgotten they are directors. The obligation attaches to the DIN, not to the company. If you hold a DIN from a company that was struck off years ago, you still have to file. Failure deactivates the DIN, and reactivating it costs a ₹5,000 fee on top of the filing.
Annual Filings That Depend on Your AGM
A company must hold its annual general meeting within six months of the end of the financial year, and no more than fifteen months after the previous one. For a 31 March 2026 year end that is 30 September 2026. A first AGM may be held within nine months of the end of the first financial year.
| Form | What it is | Due |
|---|---|---|
| AOC-4 | Financial statements | Within 30 days of the AGM |
| AOC-4 XBRL | Financial statements, for companies required to file in XBRL | Within 30 days of the AGM |
| MGT-7 | Annual return | Within 60 days of the AGM |
| MGT-7A | Abridged annual return, for one person companies and small companies | Within 60 days of the AGM |
| ADT-1 | Notice of appointment of auditor | Within 15 days of the AGM |
Worked example. A private company with a 31 March 2026 year end holds its AGM on 30 September 2026, the last permissible day. AOC-4 is then due by 30 October 2026, MGT-7A by 29 November 2026, and ADT-1 by 15 October 2026. Hold the AGM on 15 August instead and every one of those dates moves forward correspondingly. The AGM date, not the year end, drives the calendar.
Event-Based Forms
These have no annual date. The clock starts when the event occurs, and for most of them it runs for thirty days.
| Form | Event | Time limit |
|---|---|---|
| DIR-12 | Appointment, resignation or change of a director or key managerial personnel | 30 days |
| PAS-3 | Allotment of shares | 30 days from allotment |
| SH-7 | Increase in authorised share capital | 30 days from the resolution |
| MGT-14 | Filing of specified board and special resolutions | 30 days from passing |
| CHG-1 | Creation or modification of a charge | 30 days from creation |
| CHG-4 | Satisfaction of a charge | 30 days from satisfaction |
| INC-22 | Change of registered office | 30 days from the change |
| INC-20A | Declaration of commencement of business | 180 days from incorporation |
Charge forms are the exception worth knowing. CHG-1 can be filed beyond thirty days on payment of an additional fee, but only up to the outer limits the Act allows — and if the charge is not registered in time, the security may be void against a liquidator and other creditors. That is a commercial consequence, not merely a filing penalty, and lenders normally track it themselves.
Board and General Meeting Requirements
- A company must hold at least four board meetings in a year, with no more than 120 days between two consecutive meetings.
- A small company or a one person company with a single director has a relaxed requirement — one meeting in each half of the year, with at least ninety days between them.
- The annual general meeting must be held within six months of the year end, and within fifteen months of the previous AGM.
- Minutes must be entered within thirty days of the meeting.
What Non-Filing Leads To
- Additional fee of ₹100 per day per form, uncapped, until the form is filed.
- Director disqualification. If a company fails to file its financial statements or annual returns for three consecutive financial years, every director is disqualified for five years.
- Strike off. The Registrar may strike the company off the register for prolonged non-filing.
- Prosecution of the company and its officers in default for the underlying contravention.