ROC Annual Filing Due Dates — FY 2026-27
Updated: 7 June 2026What are the ROC annual filing due dates for FY 2026-27?
The following table lists all key ROC filing deadlines for financial year 2026-27 under the Companies Act, 2013:
| Form | Description | Due Date | Applicable To |
|---|---|---|---|
| DPT-3 | Return of deposits / outstanding loans | 30 June 2027 | Companies accepting deposits or having outstanding loans |
| DIR-3 KYC | Director KYC (annual) | 30 September 2027 | Every individual holding a DIN |
| AOC-4 / AOC-4 CFS | Financial statements & Board report | 30 October 2027 | All companies (within 30 days of AGM) |
| AOC-4 XBRL | Financial statements in XBRL format | 30 October 2027 | Listed companies and companies with paid-up capital ≥ ₹5 crore or turnover ≥ ₹100 crore |
| ADT-1 | Appointment of auditor | Within 15 days of AGM | All companies appointing/reappointing auditor at AGM |
| MGT-7 / MGT-7A | Annual return | 28 November 2027 | All companies (within 60 days of AGM). MGT-7A for OPC and small companies |
| MSME-1 | Outstanding payments to MSME vendors | Half-yearly: 31 Oct & 30 Apr | Companies with outstanding payments to MSME suppliers beyond 45 days |
What are the LLP annual filing due dates?
Limited Liability Partnerships (LLPs) have a separate set of annual filings with ROC:
| Form | Description | Due Date | Notes |
|---|---|---|---|
| Form 8 | Statement of Account & Solvency | 30 October 2027 | Within 30 days from end of 6 months from FY close |
| Form 11 | Annual Return of LLP | 30 May 2027 | Within 60 days from the close of the financial year |
| DIR-3 KYC | Designated Partner KYC | 30 September 2027 | Every designated partner holding a DPIN/DIN |
What is the penalty for late ROC filing?
Late filing attracts significant additional fees and potential prosecution:
| Entity Type | Penalty per Form | Additional Consequence |
|---|---|---|
| Private Limited / Public Limited / OPC | ₹100 per day of delay (no cap) | Prosecution of company and officers in default; strike-off risk for persistent non-compliance |
| LLP | ₹100 per day of delay (no cap) | Designated partners liable; LLP may be struck off under Section 75 of LLP Act |
| DIR-3 KYC (late) | ₹5,000 (one-time) | DIN gets deactivated until KYC is filed |
Which entity types must file ROC annual returns?
ROC annual filing is mandatory for the following entity types registered under the Companies Act, 2013 or LLP Act, 2008:
- Private Limited Company — AOC-4, MGT-7, ADT-1, DIR-3 KYC
- One Person Company (OPC) — AOC-4, MGT-7A, ADT-1, DIR-3 KYC
- Public Limited Company — AOC-4, MGT-7, ADT-1, DIR-3 KYC
- Section 8 Company (Not-for-profit) — AOC-4, MGT-7, ADT-1, DIR-3 KYC
- Limited Liability Partnership (LLP) — Form 8, Form 11, DIR-3 KYC
- Nidhi Company — AOC-4, MGT-7, NDH-1, NDH-3, DIR-3 KYC
What is the ROC filing checklist for FY 2026-27?
Use this timeline to stay compliant throughout the year:
| Timeline | Action Item |
|---|---|
| 30 May 2027 | File LLP Form 11 (Annual Return) |
| 30 June 2027 | File DPT-3 (return of deposits) |
| 30 September 2027 | Hold AGM; File DIR-3 KYC for all directors |
| Within 15 days of AGM | File ADT-1 (auditor appointment) |
| 30 October 2027 | File AOC-4 (financial statements); File LLP Form 8; File MSME-1 (H1) |
| 28 November 2027 | File MGT-7 / MGT-7A (annual return) |
| 30 April 2028 | File MSME-1 (H2) |
Frequently Asked Questions
What is the due date for filing AOC-4 with ROC?
Form AOC-4 (financial statements) must be filed within 30 days from the date of the Annual General Meeting (AGM). Since the AGM must be held within 6 months from the end of the financial year (i.e., by 30 September 2027 for FY 2026-27), the typical AOC-4 due date falls on or around 30 October 2027. For OPCs (One Person Companies), AOC-4 must be filed within 180 days from the close of the financial year.
What is the penalty for late ROC filing?
Late filing of ROC annual returns attracts an additional fee of ₹100 per day per form for each day of delay. There is no maximum cap on this penalty, so prolonged delays can result in substantial costs. For example, a 6-month delay on one form would cost approximately ₹18,000. Additionally, the company and every officer in default may face prosecution and fines imposed by the NCLT.
Is ROC filing mandatory for LLPs?
Yes, LLPs (Limited Liability Partnerships) must file two annual forms with ROC: Form 8 (Statement of Account and Solvency) by 30 October, and Form 11 (Annual Return) by 30 May. LLPs with turnover exceeding ₹40 lakh or contribution exceeding ₹25 lakh also need to get their accounts audited. The penalty for late LLP filing is ₹100 per day per form.
What is DIR-3 KYC and when is it due?
DIR-3 KYC is the annual KYC form that every individual holding a Director Identification Number (DIN) must file. The due date is 30 September every year. For FY 2026-27, DIR-3 KYC must be filed by 30 September 2027. If the director has already filed DIR-3 KYC in the previous year and there is no change in details, they can file the web-based DIR-3 KYC (no fee). Late filing attracts a fee of ₹5,000.
Which companies are exempt from ROC annual filing?
No company registered under the Companies Act, 2013 is exempt from ROC annual filing. This obligation applies to all types — Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), Section 8 (not-for-profit) Companies, and Nidhi Companies. Even dormant companies and companies with no business activity must file annual returns and financial statements with ROC every year. Only sole proprietorships and traditional partnership firms (not LLPs) are not required to file with ROC.
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