ROC Compliance Calendar for Private Limited Companies

Introduction

Maintaining a structured ROC compliance calendar FY 2025-26 is essential for Private Limited Companies to ensure timely reporting of financial and statutory information to the Ministry of Corporate Affairs (MCA) and other regulatory authorities. Timely compliance helps companies maintain their active status, avoid additional fees and penalties, and build credibility with investors, lenders, and stakeholders.

This guide covers the key ROC compliance calendar and income tax compliances applicable to Private Limited Companies for FY 2025-26, along with their due dates and consequences of non-compliance.

Key Forms Every Private Limited Company Must File

• AGM: Annual General Meeting to approve the financial statements for FY 2025-26.
• AOC-4: Filing of audited financial statements with the Registrar of Companies.
• MGT-7: Annual return containing details of shareholding, directors, and management.
• DIR-3 KYC: Mandatory KYC for directors holding an active DIN.
• DPT-3: Annual return for reporting deposits, outstanding loans, and non-deposit transactions, where applicable.
• MSME-1: Half-yearly reporting of outstanding dues to MSME suppliers exceeding 45 days.
• ADT-1: Event-based filing for appointment or reappointment of auditors.

ROC Compliance Calendar 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.

Event-Based ROC Compliance calendar FY 2025-26

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

Penalties for Non-Filing or Delayed ROC Compliance Calendar

Late Filing Fee: A late fee of ₹100 per day applies for delayed filing of Forms AOC-4 and MGT-7, with no upper limit.

DIR-3 KYC Non-Compliance: Failure to file DIR-3 KYC within the due date results in DIN deactivation and a reactivation fee of ₹5,000.

Director Disqualification: Directors may be disqualified if the company fails to file annual returns or financial statements for three consecutive financial years.

DPT-3 Non-Compliance: Failure to comply with deposit-related provisions, including filing Form DPT-3 where applicable, may attract significant penalties under the Companies Act, 2013.

Strike-Off Risk: Continuous non-filing of statutory returns may lead the Registrar of Companies to initiate strike-off proceedings under Section 248 of the Companies Act, 2013, subject to applicable conditions.

Important Notes

• MSME-1 is applicable only where payments to registered MSME suppliers remain outstanding for more than 45 days.
• DPT-3 must be filed even if the company has only outstanding loans or other non-deposit transactions, as applicable.
• One Person Companies (OPCs) are not required to hold an AGM.
• Companies should monitor notifications issued by the MCA and CBDT for any extensions or changes in due dates.

How Does Ebizfiling Help with Year-Round Compliance?

Ebizfiling helps you with:

• Preparation and maintenance of statutory registers and records.
• Timely filing of all applicable ROC forms and returns.
• Verification of financial information before filing.
• Monitoring and filing of DIR-3 KYC for directors.
• Dedicated support for ROC, income tax, and corporate law compliances.

We also offer Private Limited Company annual filing services, strike-off company assistance, GST return filing, and income tax return filing to help businesses stay compliant and avoid penalties.

Suggested Reads:

Roc Compliance Calendar Fy 2026-27

Conclusion

Following the ROC compliance calendar FY 2025-26 is essential for maintaining the legal standing and smooth functioning of a Private Limited Company. Timely compliance helps companies avoid penalties, maintain a clean compliance record, and strengthen stakeholder confidence.

With Ebizfiling’s end-to-end compliance support, businesses can efficiently manage their ROC compliance calendar and tax obligations while focusing on growth and expansion.

Frequently Asked Questions