ROC Filing Due Dates explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
All dates below are for a financial year ending 31 March 2027, assuming the AGM is held on the last permissible day — 30 September 2027.
Hold the AGM earlier and AOC-4 and MGT-7A move earlier with it. That's worth remembering before you read the October and November rows as fixed.
Four dates don't move: 30 June DPT-3, 30 September AGM, 30 April and 31 October MSME-1. DIR-3 KYC is no longer annual — it's due 30 June, once every three financial years, next on 30 June 2028. Everything else keys off your AGM. And the late fee on AOC-4 and MGT-7A is ₹100 a day with no cap — unlike every other form.
The fixed dates
| Due | Form | What it is |
|---|---|---|
| 30 April 2027 | MSME-1 | Dues to micro and small enterprises beyond 45 days, for Oct 2026 – Mar 2027 |
| 30 May 2027 | PAS-6 | Reconciliation of Share Capital for the half-year ended 31 Mar 2027 — only for companies within Rule 9A/9B |
| 30 June 2027 | DPT-3 | Deposits and receipts not considered deposits, as on 31 Mar 2027 |
| 30 September 2027 | AGM | Outer limit — six months from the year end |
| Not due this year | DIR-3 KYC Web | Now a three-yearly filing due 30 June, not an annual one. Next due 30 June 2028 for anyone compliant at the 31 Mar 2026 changeover |
| 31 October 2027 | MSME-1 | For Apr 2027 – Sep 2027 |
| 29 November 2027 | PAS-6 | For the half-year ended 30 Sep 2027 |
The AGM-linked filings
| Due | Form | What it is |
|---|---|---|
| AGM + 15 days → 15 Oct 2027 | ADT-1 | Auditor appointment, where one is made at the AGM |
| AGM + 30 days → 30 Oct 2027 | AOC-4 | Financial statements, auditor's report, Board's Report, AOC-2 |
| AGM + 30 days | AOC-4 CFS | Consolidated statements, where consolidation applies |
| AGM + 30 days | CSR-2 | CSR report, as an addendum to AOC-4 |
| AGM + 60 days → 29 Nov 2027 | MGT-7A | Abridged annual return — small companies and OPCs |
| AGM + 60 days | MGT-7 | Annual return — everyone else |
No AGM held? AOC-4 is due within 30 days and MGT-7/7A within 60 days of the last date the AGM should have been held, with a statement of reasons.
Event-based filings — the clock starts on the event
| Event | Form | Days |
|---|---|---|
| Allotment of shares (general) | PAS-3 | 30 |
| Allotment under private placement | PAS-3 | 15 |
| Change in directors — appointment, cessation, designation | DIR-12 | 30 |
| Resignation filed by the director personally | DIR-11 | 30 |
| Change of registered office | INC-22 | 30 |
| Filing an RD or CG order | INC-28 | 30 (15 for a Section 14 order) |
| Creation or modification of a charge | CHG-1 / CHG-9 | 30 (60 with additional fee, 120 maximum) |
| Satisfaction of a charge | CHG-4 | 30 |
| Special resolutions and Section 117(3) resolutions | MGT-14 | 30 |
| Increase in authorised capital | SH-7 | 30 |
| Auditor resignation (by the auditor) | ADT-3 | 30 |
| Auditor appointment on casual vacancy | ADT-1 | 15 |
| SBO declaration received | BEN-2 | 30 |
| Beneficial interest declaration under Section 89 | MGT-6 | 30 |
| Buy-back return | SH-11 | 30 from completion |
| Change in the place of keeping books of account | AOC-5 | 7 |
| Annual return of a dormant company | MSC-3 | 30 from the end of the FY |
| Cost audit report to the CG | CRA-4 | 30 from receipt |
| Cost auditor appointment | CRA-2 | 180 days from FY start, or 30 days from the Board meeting, whichever is earlier |
Note the two short ones people miss: AOC-5 in seven days, and PAS-3 in fifteen where the allotment was a private placement rather than a rights issue.
What late filing costs
For AOC-4 and MGT-7 / MGT-7A — a special regime:
₹100 per day of delay, with no upper limit.
For most other forms — the slab regime:
| Delay | Additional fee |
|---|---|
| Up to 15 days (forms with a 15-day period) | 1× normal fee |
| Up to 30 days | 2× |
| 31–60 days | 4× |
| 61–90 days | 6× |
| 91–180 days | 10× |
| Beyond 180 days | 12× |
Charge forms have their own additional-fee and ad valorem structure, and no filing at all beyond 120 days. DIR-3 KYC filed after its due date is a flat ₹5,000 — and that due date is now 30 June, once every three financial years, not 30 September every year. MSME-1 has no filing fee.
The normal fee slab, based on nominal share capital:
| Nominal share capital | Fee |
|---|---|
| Under ₹1,00,000 | ₹200 |
| ₹1,00,000 – under ₹5,00,000 | ₹300 |
| ₹5,00,000 – under ₹25,00,000 | ₹400 |
| ₹25,00,000 – under ₹1,00,00,000 | ₹500 |
| ₹1,00,00,000 and above | ₹600 |
A company without share capital pays ₹200 per document. Additional fee slabs in detail →
A working calendar
| Month | What you do |
|---|---|
| April | MSME-1 (Oct–Mar); collect MBP-1 and DIR-8 at the first board meeting; Q1 board meeting |
| May | PAS-6 if applicable; audit fieldwork starts |
| June | DPT-3 by 30 June; DIR-3 KYC by 30 June in a cycle year (next: 2028); audit continues |
| July | Draft financial statements; draft the Board's Report |
| August | Board meeting approving accounts; AGM notice — 21 clear days |
| September | AGM by 30 Sep |
| October | AOC-4 within 30 days of the AGM; MSME-1 by 31 Oct; ADT-1 within 15 days if applicable |
| November | MGT-7A within 60 days of the AGM; PAS-6 if applicable |
| December | Q3 board meeting; review every threshold against the audited numbers |
| Jan–Mar | Q4 board meeting; plan for any new threshold obligations next year |
That December review is the highest-value ten minutes in the calendar. Why →
What a missed date really costs
Beyond the additional fee:
- A penalty under the section, adjudicated by the ROC — separate from the fee.
- Loss of the private company exemptions — conditional on no default under Section 92 or 137.
- Director disqualification under Section 164(2)(a) — three continuous years of non-filing, five years, every directorship.
- Strike-off exposure under Section 248(1).
Key takeaways
- Your AGM date drives October and November. Hold it earlier and everything moves.
- Four dates never move: 30 April and 31 October (MSME-1), 30 June (DPT-3), 30 September (AGM). DIR-3 KYC moved to 30 June, once every three years — next due 30 June 2028.
- ₹100 a day, uncapped, on AOC-4 and MGT-7A only.
- PAS-3 is 15 days for a private placement, 30 otherwise.
- AOC-5 is seven days. Easy to miss.
- Charges die at 120 days. No filing after that.
Read next
- Annual Compliance Calendar for Private Companies
- MCA Additional Fees for Late Filing
- Form AOC-4: Filing Financial Statements
- Form MGT-7A: Abridged Annual Return
- Penalties for Non-Compliance: Section-wise Chart
Disclaimer: Dates and fees stated as on 4 September 2026 for a 31 March financial year end. The MCA extends due dates by general circular with some regularity — always confirm on mca.gov.in before filing.