For FY 2026-27, every company must hold its AGM by 30 September 2027, then file AOC-4 within 30 days (~30 Oct 2027) and MGT-7 within 60 days (~28 Nov 2027) of the AGM. DIR-3 KYC is due 30 June, once every three financial years and DPT-3 by 30 June. An OPC has no AGM — its AOC-4 is due within 180 days of the financial-year close. Late filing costs Rs 100 per day per form, with no upper cap.
The 30 Oct / 28 Nov dates assume the AGM is held on the last permitted day (30 Sep 2027). If you hold the AGM earlier, your AOC-4 and MGT-7 deadlines move earlier too — always count 30 and 60 days from your actual AGM date, not the calendar date.
ROC Annual Filing Due Dates — FY 2026-27
Every key ROC form under the Companies Act, 2013, who it applies to and when it is due. File on the MCA/ROC portal before each deadline to avoid the daily late fee.
| Form | What it is | Due date | Applies to |
|---|---|---|---|
| DPT-3 | Return of deposits & outstanding loans | 30 Jun 2027 | Companies with deposits / outstanding loans |
| DIR-3 KYC | Director KYC, once every 3 FYs | 30 Jun 2028 | Every individual holding a DIN |
| ADT-1 | Appointment / re-appointment of auditor | 15 days of AGM | Companies appointing an auditor at AGM |
| AOC-4 / AOC-4 CFS | Financial statements & Board report | ~30 Oct 2027 | All companies — 30 days of AGM |
| AOC-4 XBRL | Financial statements in XBRL | ~30 Oct 2027 | Listed / paid-up ≥ Rs 5 cr / turnover ≥ Rs 100 cr |
| MGT-7 / MGT-7A | Annual return | ~28 Nov 2027 | All companies — 60 days of AGM (7A for OPC / small co.) |
| MSME-1 | Dues to MSME suppliers beyond 45 days | 31 Oct & 30 Apr | Companies with overdue MSME payments (half-yearly) |
OPCs hold no AGM: AOC-4 is due within 180 days of FY close and MGT-7A within 60 days of that deemed date. GST 2.0 and income-tax changes do not affect ROC due dates.
The Annual General Meeting must be held within 6 months from the end of the financial year — i.e. by 30 September 2027 for FY 2026-27 (a first AGM after incorporation gets 9 months). Every AOC-4 / MGT-7 / ADT-1 deadline counts forward from the AGM, so a delayed AGM does not extend the underlying obligation to hold it.
LLP Annual Filing Due Dates
A Limited Liability Partnership files a separate set of forms under the LLP Act, 2008 — with fixed calendar deadlines that do not depend on an AGM (LLPs hold no AGM).
| Form | What it is | Due date | Rule |
|---|---|---|---|
| Form 11 | Annual Return of the LLP | 30 May 2027 | Within 60 days of FY close |
| Form 8 | Statement of Account & Solvency | 30 Oct 2027 | Within 30 days of 6 months from FY close |
| DIR-3 KYC | Designated partner KYC, once every 3 FYs | 30 Jun 2028 | Every partner holding a DIN/DPIN |
LLPs with turnover above Rs 40 lakh or contribution above Rs 25 lakh must also get accounts audited.
Running a company or LLP? Let TaxClue track and file every ROC form on time.
Get ROC Filing Help →Penalty for Late ROC Filing
Late ROC filing is one of the few penalties with no upper cap — the additional fee simply keeps accruing at Rs 100 per day, per form, until you file.
| Default | Additional fee | Further consequence |
|---|---|---|
| Company forms (AOC-4, MGT-7, ADT-1, DPT-3) | Rs 100/day, no cap | Prosecution of company & officers; strike-off risk on persistent default |
| LLP forms (Form 8, Form 11) | Rs 100/day, no cap | Designated partners liable; LLP may be struck off |
| DIR-3 KYC (filed late) | Rs 5,000 (one-time) | DIN deactivated until KYC is filed |
Example: a 6-month delay on one form ≈ Rs 18,000 in additional fee alone.
A company that fails to file its annual returns for two or more consecutive financial years can be struck off under Section 248, and its directors disqualified for five years under Section 164(2). This is the real risk — the daily fee is only the visible part.
Which Entities Must File ROC Returns
ROC annual filing is mandatory for every entity registered under the Companies Act, 2013 or LLP Act, 2008 — even dormant companies and firms with no activity in the year.
- Private Limited Company — AOC-4, MGT-7, ADT-1, DIR-3 KYC
- One Person Company (OPC) — AOC-4 (180 days), MGT-7A, ADT-1, DIR-3 KYC
- Public Limited Company — AOC-4, MGT-7, ADT-1, DIR-3 KYC
- Section 8 (not-for-profit) Company — AOC-4, MGT-7, ADT-1, DIR-3 KYC
- Nidhi Company — AOC-4, MGT-7, NDH-1, NDH-3, DIR-3 KYC
- LLP — Form 8, Form 11, DIR-3 KYC
✓You MUST file with ROC if
- You run a Pvt Ltd, Public, OPC, Section 8 or Nidhi company
- You run an LLP registered under the LLP Act
- The entity was dormant or had zero turnover this year
- You hold a DIN — DIR-3 KYC is due once every three years regardless
!No ROC filing needed if
- You are a sole proprietorship
- You are a traditional partnership firm (not an LLP)
- You are a Hindu Undivided Family (HUF)
- You have not registered any entity with the MCA
Not sure which forms your entity owes this year?
Get a compliance review →- Forms & filing: mca.gov.in
- AOC-4: Section 137 · MGT-7: Section 92, Companies Act 2013
- AGM: Section 96 (within 6 months of FY close)
- LLP Form 8 & 11: LLP Act 2008 & LLP Rules 2009
- Late fee: Companies (Registration Offices and Fees) Rules, 2014
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.