Missing any ROC due date can lead to late fees, penalties, and loss of active company status. Private Limited Companies in India must follow a structured compliance calendar issued under the Companies Act, 2013. This blog provides a comprehensive ROC compliance calendar, Income Tax return deadlines, and applicable penalties for non-filing in FY 2025-26.
Key forms every Pvt Ltd company must file:
Agreements & Meetings: AGM to approve accounts and appointments
AOC‑4: Filing audited financial statements with ROC
MGT‑7: Annual return detailing company structure and filings
MGT‑8: Certified annual return by Company Secretary (if applicable)
DPT‑3: Return of deposits and outstanding loans
DIR‑3 KYC: KYC update by directors with DIN
ADT‑1: Auditor appointment notification to ROC
MSME‑1: Half‑yearly return of delayed payments to MSMEs
|
Form |
Purpose |
ROC Due Date |
Details |
|
AGM |
Annual General Meeting to approve financials, etc. |
30th September 2025 |
Must be held within 6 months from FY end (31st March 2025) |
|
ADT-1 |
Appointment of Auditor |
Within 15 days from AGM |
Filed to inform ROC about new/re-appointed auditor |
|
AOC-4 |
Filing of audited financial statements |
Within 30 days from AGM |
Mandatory for all companies post AGM |
|
MGT-7 |
Annual Return filing |
Within 60 days from AGM |
Includes shareholding and company changes |
|
DPT-3 |
Return of deposits/loans |
30th June 2025 |
Annual disclosure of loans, deposits, or advances |
|
DIR-3 KYC |
Director KYC filing |
30th September 2025 |
Compulsory for DIN holders every year |
|
MSME-1 |
Reporting MSME payment delays |
30th April & 31st October 2025 |
For dues exceeding 45 days to Micro or Small Enterprises |
|
Compliance |
Due Date |
Details |
|
Tax Audit Report Filing |
30th September 2025 |
Applicable if company turnover exceeds audit threshold |
|
ITR Filing (Audit Cases) |
31st October 2025 |
For companies and firms requiring audit |
|
ITR Filing with Form 3CEB (TP cases) |
30th November 2025 |
Applicable to international/transfer pricing transactions |
|
Belated/Revised Return Filing |
31st December 2025 |
For corrections or missed original filing |
|
Updated Return Filing (ITR-U) |
31st March 2028 |
2 years allowed from end of relevant AY for updated filing |
|
Form/ Compliance |
ROC Due Date |
Penalty |
|
AOC-4 |
30 days from AGM |
₹100 per day of delay; no upper limit |
|
MGT-7 |
60 days from AGM |
₹100 per day of delay; no upper limit |
|
ADT-1 |
15 days from AGM |
Up to 12 times standard fee based on delay duration |
|
DIR-3 KYC |
30th September 2025 |
₹5,000 per DIN if not filed |
|
DPT-3 |
30th June 2025 |
Late filing leads to 12x normal fees depending on days delayed |
|
MSME-1 |
30th April & 31st October 2025 |
₹20,000 + up to ₹3 lakh + imprisonment possible for defaults |
|
AGM not held |
30th September 2025 |
₹1 lakh + ₹5,000 per day (max ₹5 lakh) for company + officer-in-default |
|
Income Tax Return |
31st October 2025 |
₹5,000–₹10,000 + interest under Section 234A, 234F for late filing |
Staying on top of the ROC due dates and Income Tax deadlines is essential for every Private Limited Company. To avoid penalties and ensure smooth compliance in FY 2025–26, businesses can trust EbizFiling for reliable and timely ROC filing support.
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
The AGM must be conducted by 30th September 2025, i.e., within 6 months from the close of the financial year ending 31st March 2025.
A penalty of ₹100 per day is applicable for each delayed form. There is no upper cap, which means the total penalty can be substantial if delayed for months.
Yes. Every director holding a DIN as of 31st March must file DIR-3 KYC before 30th September every year, failing which a fine of ₹5,000 is imposed and the DIN is deactivated.
Yes. Even if no deposits were taken, companies must file DPT-3 with a NIL return to disclose any outstanding loans or advances.
MSME Form 1 must be filed twice a year: by 30th April (for Oct–Mar dues) and 31st October (for Apr–Sep dues), for payments delayed beyond 45 days.
No. MGT-8 is only mandatory if the company has paid-up capital ≥ ₹10 crore or turnover ≥ ₹50 crore, and must be certified by a practicing company secretary.
Yes, but only if the company applies in advance to the ROC with a valid reason. Extensions are granted case-by-case and not guaranteed.
Missing the 30th September 2025 tax audit deadline can lead to disallowance of expenses, interest, and penalty under the Income Tax Act.
Dormant companies still need to file certain ROC forms like MGT-7A and AOC-4, even if they do not actively operate.
Yes. EbizFiling provides end-to-end ROC compliance support, including filing of AOC-4, MGT-7, DIR-3 KYC, and DPT-3, ensuring timely and error-free submission.
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