Every private limited company and LLP registered in India has a set of mandatory annual filings with the Ministry of Corporate Affairs (MCA). These are non-negotiable — miss them and the penalty clock starts ticking at ₹100 per day per form, with no cap in many cases.
Worse, directors who fail to file DIR-3 KYC get their DIN deactivated, which means they legally cannot sign any documents on behalf of any company — including the very forms needed to get compliant again.
This checklist covers every ROC and MCA filing due for FY 2025-26 (financial year ending 31 March 2026), with exact deadlines, applicable companies, and the penalty for non-compliance.
The Master Deadline Table — FY 2025-26
| Form | What It Is | Who Files | Due Date |
|---|---|---|---|
| MSME Form 1 (Oct–Mar) | MSME Payment Disclosure | Companies buying from MSMEs | 30 April 2026 |
| DPT-3 | Return of Deposits | All companies (even nil) | 30 June 2026 |
| DIR-3 KYC | Director KYC | Every DIN holder | 30 September 2026 |
| AGM | Annual General Meeting | All companies | 30 September 2026 (First AGM:31 December 2026) |
| ADT-1 | Auditor Appointment | All companies (if applicable) | with in 15 Days from appointment |
| AOC-4 | Financial Statements | All Pvt Ltd companies | 29 October 2026 |
| MSME Form 1 (Apr–Sep) | MSME Payment Disclosure | Companies buying from MSMEs | 31 October 2026 |
| MGT-7 / MGT-7A | Annual Return | All Pvt Ltd / OPC / Small Cos | 28 November 2026 |
Note: AOC-4 and MGT-7 dates assume AGM is held on 30 September 2026 (the last permissible date). If you hold your AGM earlier, both deadlines move up accordingly.
Deadline 1: MSME Form 1 — Oct to Mar Period (Due 30 April 2026)
If your company has outstanding payments to MSME-registered suppliers older than 45 days as of 31 March 2026, this filing was due 30 April 2026.
If you missed it, file immediately — penalties escalate quickly.
What is covered: Any outstanding dues to vendors registered under MSME/Udyam as of the year end date.
How to check: Verify vendor MSME status at udyamregistration.gov.in. If they are registered and you owe them money beyond 45 days — you must disclose it.
Penalty: Up to ₹25,000 on the company + ₹25,000 to ₹3,00,000 on officers in default (and possible prosecution).
Deadline 2: DPT-3 — Return of Deposits (Due 30 June 2026)
DPT-3 is a disclosure of outstanding loans/deposits received by the company, including amounts classified as exempted deposits.
The most common misconception: you must file DPT-3 even if you have zero outstanding deposits.
Due date: 30 June 2026 (for amounts outstanding as of 31 March 2026).
What must be disclosed:
- Loans from directors (even their own money lent to the company)
- Any amount that may fall under deposit or exempted deposit categories
What is exempt: Loans from banks, NBFCs, and certain inter-corporate loans with proper documentation.
Deadline 3: DIR-3 KYC — Director KYC (Due 30 September 2026)
Every person holding a Director Identification Number (DIN) as of 31 March 2026 — whether or not they are currently an active director — must complete DIR-3 KYC by 30 September 2026.
Why this matters most:
- A missed deadline = MCA marks your DIN as “Deactivated” immediately
- A deactivated DIN means you cannot sign board resolutions, annual filings, or any agreements
- Reactivation costs ₹5,000 flat fee and delays all your other filings
What you need: Active mobile and email linked to Aadhaar/PAN, Aadhaar OTP, and DSC of the director.
Who must file: Every DIN holder — including directors who resigned during the year and directors of dormant companies.
Deadline 4: AGM — Annual General Meeting (By 30 September 2026)
The AGM for FY 2025-26 must be held by 30 September 2026 (6 months from 31 March 2026, the year-end).
The AGM date is the trigger for all the major annual filings — AOC-4 is due 30 days after AGM, MGT-7 is due 60 days after AGM, and ADT-1 is due 15 days after AGM. The earlier you hold the AGM, the more time your team has to prepare the filings.
Deadline 5: AOC-4 — Financial Statements (Due 29 October 2026)
AOC-4 is the annual filing of your audited financial statements — Balance Sheet, P&L, Directors’ Report, and Auditor’s Report — with the MCA.
Due date: 30 days from AGM → 29 October 2026 (if AGM on 30 Sep). OPC deadline: 27 September 2026 (different rule applies to One Person Companies).
What you need:
- Board-approved, audited financials with UDIN from auditor
- Signed Director’s Report
- Certified by a practising CA or CS
Penalty: ₹100 per day with no maximum cap. A 3-month delay = ₹9,000 minimum, and triggers MCA scrutiny on future filings.
Deadline 6: MSME Form 1 — Apr to Sep Period (Due 31 October 2026)
Second half-year filing covering outstanding MSME dues from April 2026 to September 2026, due by 31 October 2026.
Same rules as the April filing — check all vendors, verify MSME registration status, and disclose any outstanding dues beyond 45 days.
Deadline 7: MGT-7 / MGT-7A — Annual Return (Due 28 November 2026)
MGT-7 captures the company’s shareholding structure, directors, registered office, and corporate details as of 31 March 2026.
Who files MGT-7A instead? One Person Companies (OPC) and Small Companies (paid-up capital ≤ ₹10 crore AND turnover ≤ ₹100 crore) file the simplified MGT-7A.
Due date: 60 days from AGM → 28 November 2026 (if AGM on 30 Sep).
Penalty: ₹100 per day — same as AOC-4, no cap.
Your FY 2025-26 ROC Compliance Calendar at a Glance
30 Apr 2026 —— MSME Form 1 (Oct–Mar period) ← ALREADY DUE
30 Jun 2026 —— DPT-3 (Return of Deposits)
30 Sep 2026 —— DIR-3 KYC (All DIN holders)
30 Sep 2026 —— AGM deadline
15 Oct 2026 —— ADT-1 (if auditor reappointed at AGM)
29 Oct 2026 —— AOC-4 (Financial Statements — Pvt Ltd)
31 Oct 2026 —— MSME Form 1 (Apr–Sep period)
28 Nov 2026 —— MGT-7 / MGT-7A (Annual Return)
5 Mistakes to Avoid
- Filing MGT-7 before AOC-4 — MCA portal rejects it many time
- Skipping DPT-3 for “nil deposits” — nil return is still mandatory
- Forgetting DIR-3 KYC for resigned directors — DIN stays active until surrendered
- Assuming your CA handles MCA automatically — many tax accountants don’t file MCA forms
- Not verifying MSME status of vendors — you can’t know your Form 1 obligation without this
How Fimaco Handles This For You
Our ROC/MCA compliance service covers your full annual filing calendar:
- AOC-4 + MGT-7/MGT-7A with full auditor coordination
- DIR-3 KYC for all directors
- DPT-3 whether nil or otherwise
- MSME Form 1 with vendor MSME verification
- ADT-1 and all event-based filings
- 30-day advance deadline reminders so nothing slips
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