ROC Compliance Checklist FY 2025-26 – Important MCA Due Dates

ROC compliance is one of the most important annual responsibilities for Companies, LLPs, and OPCs registered under the Ministry of Corporate Affairs (MCA). Timely filing of ROC forms helps businesses avoid heavy penalties, director disqualification, and strike-off risks.

This article provides a complete ROC Compliance Checklist for FY 2025-26 along with important due dates every business should track.

Key Annual ROC Filings for Companies

1. DPT-3 – Return of Deposits

• Purpose: Reporting outstanding loans and deposits.
• Due Date: 30 June 2026

2. AGM – Annual General Meeting

• Companies must conduct AGM on or before:
• 30 September 2026

3. AOC-4 – Filing of Financial Statements

• Purpose: Filing audited financial statements with ROC.
• Due Date: Within 30 days from AGM.
• Expected Due Date: 29 October 2026

4. MGT-7 / MGT-7A – Annual Return

• Purpose: Filing annual company return.
• Due Date: Within 60 days from AGM.
• Expected Due Date: 28 November 2026

5. ADT-1 – Auditor Appointment

• Purpose: Appointment of statutory auditor.
• Due Date: Within 15 days from AGM.

DIR-3 KYC Update

Every director holding DIN must complete DIR-3 KYC compliance to keep DIN active.

Important Update

• MCA proposed once-in-3-years compliance in certain cases.
• Directors should regularly verify MCA notifications.
• Non-filing may lead to DIN deactivation and penalties.

LLP Compliance Due Dates FY 2025-26

LLP Form 11 – Annual Return

• Due Date: 30 May 2026

LLP Form 8 – Statement of Accounts & Solvency

• Due Date: 30 October 2026

Even LLPs with nil turnover must complete annual ROC compliances.

OPC Compliance Due Dates

AOC-4 Filing

• Due Date: 27 September 2026

MGT-7A Filing

• Due Date: 26 November 2026

OPCs must maintain proper books and complete annual filings on time to avoid penalties.

MSME-1 Filing Due Dates

Companies having outstanding payments to MSMEs beyond prescribed timelines are required to file MSME-1 returns.

Due Dates

PAS-6 Filing Due Dates

PAS-6 filing is applicable to certain eligible companies for reconciliation of share capital audit report.

Due Dates

Penalty for ROC Non-Compliance

Failure to file ROC forms within due dates may result in:

• Additional fees of ₹100 per day
• Director disqualification
• DIN deactivation
• Company strike-off proceedings
• Legal notices from MCA

Important Compliance Tips

Businesses should:

• Maintain updated books of accounts
• Track ROC due dates in advance
• Complete audit and AGM on time
• Regularly check MCA notifications
• Avoid last-minute filing rush

Conclusion

ROC compliance is essential for maintaining legal status and smooth business operations. Companies, LLPs, and OPCs should proactively track filing deadlines and complete MCA compliances within due dates.

Timely ROC filing helps businesses stay compliant, avoid penalties, and build stronger corporate credibility.

For professional assistance in ROC filings, annual compliance, LLP filings, DIN KYC, and MCA matters, consult a qualified Chartered Accountant.