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.
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.
|
Form |
Purpose |
Filing Deadline |
Period Covered |
|
MSME-1 |
MSME Dues Reporting |
30-Apr-2026 |
Oct 2025 – Mar 2026 |
|
DPT-3 |
Return of Deposits/Loans |
30-Jun-2026 |
FY 2025–26 |
|
DIR-3 KYC |
Director KYC |
30-Sep-2026 |
FY 2025-26 |
|
AGM |
Annual General Meeting |
30-Sep-2026 |
Review of FY 2025–26 |
|
ADT-1 |
Auditor Appointment |
15-Oct-2026 |
For the new tenure |
|
MSME-1 |
MSME Dues Reporting |
31-Oct-2026 |
Apr 2026 – Sept 2026 |
|
AOC-4 |
Audited Financials |
30-Oct-2026 |
FY 2025–26 |
|
MGT-7 |
Annual Return |
29-Nov-2026 |
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.
|
Compliance |
Filing Deadline |
Focus for the Year |
|
Tax Audit Report |
30-Sep-2026 |
Audit of accounts for FY 2025–26 |
|
ITR Filing |
31-Oct-2026 |
Income reporting for the year |
|
Form 3CEB |
30-Nov-2026 |
Transfer Pricing for the year |
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.”
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.
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.
GST Compliance Calendar for FY 2025-26
ITR Compliance Calendar For FY 2025-26
Monthly Compliance Requirements for Pvt ltd Companies
Enterprises vs Pvt Ltd Companies
It is the set of deadlines for filing mandatory forms like AOC-4 and MGT-7 that report the company’s financial and administrative status for the period between April 2025 and March 2026.
Yes. Every registered company must file audited financial statements, even if they are Nil returns, to maintain an Active status on the MCA portal.
For the financial year ending 31st March 2026, the Annual General Meeting must be conducted by 30th September 2026.
Any individual holding a DIN as of 31st March 2026 must complete the DIR-3 KYC process by 30th September 2026.
MGT-7 must be filed within 60 days of the AGM. If the AGM is held on 30th September 2026, the due date will be 29th November 2026.
Delayed MSME-1 filing can result in a penalty of ₹20,000 on the company and may also attract a daily fine on the directors in default.
Yes. Companies that meet the prescribed turnover threshold must submit their Tax Audit Report to the Income Tax Department by 30th September 2026.
Yes. Loans received from directors are treated as exempted deposits and must be disclosed in Form DPT-3 by 30th June 2026.
An extension of up to three months may be granted for holding the AGM upon valid application to the ROC. However, there is generally no extension for filing forms such as AOC-4 or MGT-7.
Ebizfiling experts are experienced in handling MCA V3 portal issues and ensure that ROC forms are filed accurately without technical errors or unnecessary delays.
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