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September 26, 2026
Company Compliance Calendar October 2026: Key Due Dates & Filings
Introduction
The Company Compliance Calendar October 2026 provides an overview of important statutory and regulatory compliances that companies need to track during the month under the Companies Act, 2013 and other applicable laws.
October 2026 includes key ROC and corporate compliance requirements such as filing financial statements through Form AOC-4 and submitting MSME-1 return for companies having outstanding dues to Micro and Small Enterprises. These filings require accurate financial information, supporting documents and proper verification before submission.
Tracking these compliance requirements in advance helps companies maintain updated MCA records, avoid additional filing fees, penalties and ensure timely completion of statutory obligations.
Quick Insights
- The Company Compliance Calendar October 2026 covers important ROC filings and statutory reporting requirements applicable to companies.
- Companies need to complete AOC-4 filing for financial statements as part of annual compliance obligations.
- Companies having outstanding dues to eligible Micro and Small Enterprises must review and complete MSME-1 reporting requirements wherever applicable.
- Accurate financial records, supplier details and supporting documents help ensure error-free compliance filing.
- Applicability of each compliance depends on the company type, financial position, outstanding obligations and statutory requirements.
Important Due Dates in the Company Compliance Calendar October 2026
|
Due Date |
Compliance |
Form |
Period |
Applicable To |
|
15/10/2026 |
ADT-1 | ADT-1 | FY 2026-27 | Companies that appointed an auditor at the AGM held on 30/09/2026 |
| 30/10/2026 | Filing of Financial Statements | AOC-4 | FY 2025-26 |
Companies |
|
31/10/2026 |
MSME Return Filing | MSME-1 | Half-Yearly |
Companies having MSME dues |
Penalties, Interest and Consequences of Non-Compliance
|
Compliance |
Late Fee / Penalty |
Interest |
Consequences of Delay |
|
ADT-1 – Appointment of Auditor |
Additional filing fee applies for delayed filing: 2× normal fee for delay beyond 15 days up to 30 days; higher additional fees apply for longer delays as prescribed under MCA fee rules. | No interest is prescribed merely for delayed filing of ADT-1. |
Delayed filing results in additional MCA filing fees and may lead to non-compliance with the statutory requirement to intimate the ROC about the auditor’s appointment. |
|
AOC-4 (Filing of Financial Statements) |
Additional filing fee applies for delay in filing financial statements. Under Section 137 of the Companies Act, 2013, additional fee is applicable for delayed filing of financial statements. | Generally, no interest is applicable as AOC-4 is a statutory filing and does not involve tax payment. |
Delay may result in additional fees and penalties for the company and responsible officers under the Companies Act, 2013. |
|
MSME-1 (Half-Yearly Return Filing) |
No separate late fee is specifically prescribed for MSME-1. However, failure to furnish required information may attract penalties under the applicable provisions of the Companies Act, 2013. | Generally, no interest applies for delayed MSME-1 filing as it is a reporting requirement. |
Non-compliance may result in penalties and may affect statutory compliance records of the company. |
Key Compliance Points:
- Additional filing fees and penalties are separate consequences and depend on the nature of default.
- Delay in filing financial statements under AOC-4 may increase the filing cost due to additional fees applicable for delayed MCA filings.
- Interest generally applies to tax-related defaults and not merely for delay in filing corporate compliance forms.
- Companies should maintain proper financial records and review applicable MCA requirements before filing statutory forms.
Note: MSME-1 is a compliance reporting requirement under the Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019. Applicability depends on outstanding dues to eligible Micro and Small Enterprise suppliers beyond the prescribed period.
October 2026 Company Compliance Checklist
Companies should review the following compliance requirements during October 2026:
- Financial Statement Filing Review: Ensure financial statements are approved and ready for filing through Form AOC-4.
- MSME Outstanding Payment Verification: Review outstanding dues to Micro and Small Enterprises before filing MSME-1, wherever applicable.
- Statutory Records Update: Verify books of accounts, statutory registers and corporate records before completing annual filings.
- Board Approval & Documentation: Ensure necessary approvals, resolutions and supporting documents are maintained for MCA filings.
Documents Required for October MCA Compliance
For Form AOC-4
- Approved financial statements
- Board approval records
- Auditor’s report (where applicable)
- Director details
- Corporate identification details
For MSME-1
- MSME supplier details
- Outstanding payment records
- Invoice details
- Reason for delay in payment (where applicable)
Common Errors Companies Should Avoid Before October Filings
- Mismatch between financial statements and filed MCA forms
- Incorrect CIN, company details or director information
- Failure to verify MSME supplier status
- Reporting incorrect outstanding payment details
- Filing forms without proper approval and supporting documents
Manage Your Company Compliance October 2026 with Ebizfiling
Companies need to complete multiple statutory requirements throughout the year, including ROC filings, financial reporting and regulatory disclosures. October 2026 requires companies to focus on important filings such as Form AOC-4 for financial statements and MSME-1 reporting for outstanding dues to eligible Micro and Small Enterprises.
Ebizfiling helps companies complete their statutory compliance requirements by assisting with document preparation, form review, MCA filing support and compliance verification. Our experts help businesses ensure that financial information, corporate records and statutory disclosures are properly maintained before submission.
Whether it is annual ROC filing, MSME compliance reporting or other applicable corporate requirements, timely compliance helps companies maintain accurate MCA records and reduce the risk of additional filing fees, penalties and regulatory issues.
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Conclusion
The Company Compliance Calendar October 2026 provides an overview of key statutory obligations applicable to companies during the month, including financial statement filing through Form AOC-4 and MSME reporting through MSME-1, wherever applicable.
Companies should review their financial statements, outstanding supplier dues and supporting records before completing these filings. Maintaining accurate documentation and timely submission of applicable forms helps avoid compliance delays and ensures proper corporate governance.
For a broader view of statutory obligations, refer to Ebizfiling’s Compliance Calendar October 2026, covering Company, LLP, GST, Income Tax, TDS and TCS compliance deadlines.
Suggested Reads:
Compliance Calendar FY 2026-27
Compliance Calendar September 2026
GST Compliance Calendar October 2026
Frequently Asked Questions
1. What is the difference between AOC-4 and AOC-4 XBRL filing?
AOC-4 is used by companies to file their financial statements with the Registrar of Companies (ROC), whereas AOC-4 XBRL is applicable to specified classes of companies required to file financial statements in XBRL format under the applicable rules of the Companies Act, 2013.
2. Can a company file AOC-4 if the auditor’s report contains qualifications?
Yes. A company can file its financial statements along with a qualified auditor’s report. The company should ensure that the auditor’s observations and required disclosures are properly included in the financial statements and related filings.
3. What happens if there is a mismatch between Board-approved financial statements and figures reported in AOC-4?
The information filed through AOC-4 should be consistent with the financial statements approved by the Board and adopted as per the Companies Act, 2013. Any mismatch may result in filing errors, correction requirements or regulatory scrutiny.
4. Is Board approval mandatory before filing financial statements through AOC-4?
Yes. Financial statements must be approved by the Board of Directors before they are filed with the Registrar of Companies. Companies should maintain proper Board approval records and supporting documents before submission.
5. What attachments are required with AOC-4 filing?
The attachments depend on the company category and applicable filing requirements. Generally, financial statements, Board’s report, auditor’s report and other prescribed documents may be required to be attached with AOC-4.
6. How should a company determine whether MSME-1 filing is applicable?
A company should verify whether it has outstanding payments due to eligible Micro and Small Enterprise suppliers beyond the prescribed period under the MSMED Act, 2006. MSME-1 applicability depends on such outstanding dues and not merely on the company’s registration status. Companies can refer to MSME-1 Return Filing Guide for understanding applicability and reporting requirements.
7. Can MSME-1 be filed if supplier MSME registration details are not available?
The company should verify supplier eligibility, available MSME registration details and outstanding payment records before reporting information in MSME-1. Proper verification helps avoid incorrect statutory reporting.
8. How should companies reconcile MSME-1 details before filing?
Companies should reconcile vendor records, purchase registers, outstanding invoices, payment status and supplier MSME classification before filing MSME-1 to ensure accurate reporting of delayed payments. Proper reconciliation also helps companies maintain accurate MCA Compliance Records and avoid reporting errors.
9. How can Ebizfiling help companies with AOC-4 filing and MCA compliance?
Ebizfiling assists companies with ROC Compliance Services including AOC-4 preparation support, document verification, MCA form review and filing assistance to help companies complete statutory requirements accurately.
10. Can Ebizfiling assist companies with MSME-1 applicability review and compliance reporting?
Yes. Ebizfiling helps companies review MSME-1 applicability, verify supporting information and manage statutory reporting requirements. Businesses can also take support for MSME-1 Return Filing Services to ensure accurate reporting of applicable MSME payment details.
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