Annual ROC compliance for private limited companies
Every private limited company files its financial statements and annual return with the Registrar of Companies, holds board meetings and an AGM, and keeps director KYC current, whether or not it did business that year. Here is the full list for 2026-27.
Annual ROC filings and due dates
| Filing | What it is | Due | Who |
|---|---|---|---|
| Board meetings | At least four a year, no more than 120 days apart | Through the year | Small companies and OPCs: one per half-year, 90 days apart |
| AGM | Annual general meeting | Within six months of year-end, by 30 September | All companies except OPCs |
| ADT-1 | Auditor appointment | Within 15 days of the AGM (14 October) | All companies |
| AOC-4 | Financial statements | Within 30 days of the AGM (29 October) | All companies; OPCs by 27 September |
| MGT-7 / MGT-7A | Annual return | Within 60 days of the AGM (29 November) | MGT-7A for small companies and OPCs |
| DPT-3 | Return of deposits and outstanding loans | 30 June | All companies |
| MSME-1 | Dues to micro and small suppliers unpaid beyond 45 days | 30 April and 31 October | Companies with such dues |
| DIR-3 KYC | Director KYC, once every three financial years | 30 June | Every DIN holder due in the cycle |
| PAS-6 | Share capital reconciliation | 30 May and 29 November | Unlisted public companies and private companies that are not small |
| Income-tax return | Company return | 31 October (21 November for 2026, extended) | All companies |
Due dates assume an AGM on 30 September. General information as of October 2026, not legal advice: we confirm what applies to your company. See every date in the compliance calendar.
What changes the list
A few facts decide how heavy your year is.
- Small companyPaid-up capital up to ₹10 crore and turnover up to ₹100 crore since 1 December 2025. Small companies hold fewer board meetings and file MGT-7A.
- Statutory auditEvery company, every year, by an independent auditor. The law doesn't let your auditor also keep your books.
- Late filingAdditional fees for every day a form is late. Directors of a company that misses three years of financial statements or annual returns can be disqualified.
- DIR-3 KYCFree on time. Missing it deactivates the DIN, and filing late costs ₹5,000.
What our Annual ROC plan covers
Annual ROC
- AOC-4 and MGT-7
- Board and AGM minutes
- DPT-3, MSME-1, DIR-3 KYC
- Auditor coordination
Government filing fees are charged at actuals. Your statutory audit is done by an independent, peer-reviewed CA firm of your choice.
Annual ROC questions
Does a company with no business still have to file?
Yes. Filing doesn't depend on turnover: a company with no business still files its financial statements and annual return, and still needs an audit.
What is MGT-7A?
The shorter annual return for small companies and One Person Companies, filed instead of MGT-7.
When is DIR-3 KYC due now?
Once every three financial years, by 30 June, from 31 March 2026. Changes to a director's mobile, email or address go in within 30 days.
Hand over this year's filings
Send us last year's filings and your AGM date. We reply within one working day with what's due and a fixed quote.