ROC Annual Compliance Calendar for Companies and LLPs
Every company and LLP registered with the Ministry of Corporate Affairs must file a fixed set of annual forms, and the penalty for delay is ₹100 per day without any upper limit. The problem is that several dates are not fixed calendar dates: AOC-4, MGT-7 and ADT-1 are counted from the date of the Annual General Meeting. This tool lets you enter the entity type, the financial year being closed and the actual or planned AGM date, and derives the complete list of due dates with days remaining.
Private limited company
- AGM within six months of the year end – 30 September (nine months for the first AGM).
- ADT-1 – 15 days from the AGM where an auditor is appointed or re-appointed.
- AOC-4 / AOC-4 XBRL – financial statements within 30 days of the AGM (29 October for a 30 September AGM).
- MGT-7 / MGT-7A – annual return within 60 days of the AGM (29 November for a 30 September AGM).
- DIR-3 KYC – 30 September for every DIN holder; DPT-3 – 30 June; MSME Form-1 – 30 April and 31 October; ITR-6 – 31 October.
LLP and OPC
LLPs do not hold an AGM: Form 11 (annual return) is due on 30 May and Form 8 (statement of account and solvency) on 30 October, with audit required only when turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh. A One Person Company is also exempt from the AGM; its AOC-4 is due within 180 days of the year end (27 September) and MGT-7A by 28 November.
Worked example
A private company closes FY 2025-26 and holds its AGM on 20 September 2026. The tool computes ADT-1 by 5 October, AOC-4 by 20 October and MGT-7 by 19 November 2026. If the directors instead plan the AGM on 10 October, the calendar flags that the date is beyond the 30 September statutory limit and an extension application (GNL-1) would be needed. Had AOC-4 been filed 45 days late, the additional fee alone would be ₹4,500 on top of the normal fee.
Scope
The calendar covers recurring annual filings. Event-based forms such as PAS-3 (allotment), DIR-12 (director changes), SH-7, CHG-1 and INC-20A (commencement of business within 180 days of incorporation) depend on the event date and are not listed. Select rows and export an .ics file to get a 7-day reminder on each date.
Frequently Asked Questions
When is AOC-4 due?
Within 30 days of the AGM. If the AGM is held on 30 September, AOC-4 is due by 29 October. For OPCs, which do not hold an AGM, it is due within 180 days of the financial year end.
When is MGT-7 due?
Within 60 days of the AGM, i.e. by 29 November for a 30 September AGM. Small companies and OPCs file the abridged MGT-7A instead.
What is the penalty for late AOC-4 or MGT-7?
An additional fee of ₹100 per day of delay with no maximum, plus possible adjudication penalties on the company and its officers under sections 137 and 92.
What happens if DIR-3 KYC is not filed by 30 September?
The DIN is marked deactivated and can be reactivated only after filing with a late fee of ₹5,000.
Do LLPs need to file AOC-4 and MGT-7?
No. LLPs file Form 11 (annual return) by 30 May and Form 8 (statement of account and solvency) by 30 October every year.
Disclaimer: This tool is for general information and estimation only. Tax rates and rules change — verify with official sources or a professional before acting. Read full disclaimer.