ROC Annual Compliance Calendar for Pvt Ltd Companies for the Year FY 2025–26

Introduction

Maintaining a structured compliance calendar for the year 2025–26 is the only way for Private Limited Companies to ensure they are reporting their financial health accurately to the Ministry of Corporate Affairs (MCA). Failing to file statutory documents for the year can lead to severe penalties, director disqualification, and a “strike-off” of the company name. This guide focuses on the mandatory filings required for the year to keep your business legally sound and operationally active.

Key forms every Pvt Ltd company must file:

• AGM: The Annual General Meeting to approve the financial results of FY 2025–26.

• AOC-4: Filing of audited financial statements for the year with the Registrar.

• MGT-7: Annual return capturing the company’s shareholding and management as of year-end.

• DIR-3 KYC: Mandatory verification for all directors holding a DIN during the year.

• DPT-3: Return of deposits and outstanding loan disclosures for the financial year.

• MSME-1: Half-yearly reporting of outstanding dues to MSME vendors.

• ADT-1: Official intimation to the ROC regarding the auditor’s tenure for the cycle.

ROC Compliance Calendar for FY 2025-26  

Note: According to standard MCA rules, AOC-4 is due within 30 days of the AGM, and MGT-7 within 60 days. These dates assume the AGM is held on the final deadline of 30 September 2026.

Income Tax Return Due Dates Applicable for the Year 2025–26  

Penalties for Non-Filing or Delayed ROC Compliance for the Year 2025–26  

• Late Fee: A standard penalty of ₹100 per day applies for delayed filing of AOC-4 and MGT-7, with no maximum cap.

• Director Penalty: Failure to file DIR-3 KYC by the deadline leads to a deactivated DIN and a fixed fine of ₹5,000.

• Financial Risk: Non-filing of DPT-3 can attract a fine up to ₹10 Crore or twice the amount of deposits, whichever is lower.

• Strike-Off: If a company fails to file returns for two consecutive years, the ROC may initiate a “Strike-Off” to remove the company name.

  “The above due dates are applicable as per current laws. Any extensions or changes notified by MCA or CBDT will apply accordingly.”

 How Does Ebizfiling Work for Your Year-Round Compliance? 

• Audit Ready: We prepare all registers and documentation required for the year-end audit.

• Proactive Filing: Our team ensures every form for the year is filed well before the deadline to avoid late fees.

• Accuracy Guarantee: We double-check all financial data filed for the year against your bank statements and GST records.

• DIN Protection: We track and file DIR-3 KYC for the year for all your directors automatically.

• Expert Support: Get personalized consultation on complex corporate law matters applicable for the year.

Conclusion

Strict adherence to the compliance calendar for the year 2025–26 is vital for maintaining the good standing of your private limited company. By focusing on the correct reporting of data for the year, founders can avoid the risk of legal action and ensure a clean track record for future investors. Ebizfiling provides a comprehensive suite of services to manage your ROC and income tax obligations seamlessly for the year.

Suggested Read :

GST Compliance Calendar  for FY 2025-26

ITR Compliance Calendar For FY 2025-26

How to Close Pvt Ltd company?

Monthly Compliance Requirements for Pvt ltd Companies

Enterprises vs Pvt Ltd Companies

FAQ:ROC Annual Compliance for the Year 2025–26s