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January 30, 2026
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ByDhruvi D
ROC Annual Compliance Calendar for Pvt Ltd Company FY 2024-25
Introduction
Missing any ROC due date can lead to penalties, late fees, and loss of active company status. Every Private Limited Company must comply with statutory timelines under the Companies Act, 2013. This blog explains the ROC annual compliance calendar for FY 2024-25, along with Income Tax deadlines and penalties, to help companies stay compliant and avoid legal issues.
Important Forms for ROC Annual Compliance of Pvt Ltd Company
Every Private Limited Company must ensure timely filing of the following ROC forms based on applicability:
- AGM (Annual General Meeting): Conducted to approve financial statements and other statutory matters.
- AOC-4: Filed to submit audited financial statements after the AGM.
- MGT-7: Annual return containing shareholding, directorship, and company structure details.
- MGT-8: Certification of annual return by a practicing Company Secretary, applicable to prescribed companies.
- DPT-3: Annual return for reporting outstanding loans or deposits, including NIL returns.
- DIR-3 KYC: Annual KYC update for directors holding an active DIN as on 31 March 2025.
- ADT-1: Filed only when an auditor is appointed or reappointed.
- MSME-1: Half-yearly return for delayed payments to Micro or Small Enterprises exceeding 45 days.
ROC Compliance Calendar for FY 2024–25
| Form | Purpose | ROC Due Date | Details |
| AGM | Approval of financials | 30 September 2025 | Within 6 months from the end of FY 2024-25 |
| ADT-1 | Auditor appointment | Within 15 days of appointment | Applicable only if the auditor is appointed or reappointed |
| AOC-4 | Filing audited financials | Within 30 days from AGM | Mandatory for all Pvt Ltd companies |
| MGT-7 | Annual return | Within 60 days from AGM | Includes shareholding and director details |
| DPT-3 | Loans and deposits return | 30 June 2025 | Mandatory even for NIL return |
| DIR-3 KYC | Director KYC | 30 September 2025 | Mandatory for DIN holders as on 31 March 2025 |
| MSME-1 | MSME delayed payments | 30 April 2025 & 31 October 2024 | Applicable if payment delay exceeds 45 days |
Due Dates of Income Tax Returns for FY 2024–25 (AY 2025–26)
| Compliance | Due Date | Details |
| Tax Audit Report Filing | 10 November 2025 | For companies liable to tax audit |
| ITR Filing (Audit Cases) | 10 December 2025 | For audited companies |
| ITR Filing with Form 3CEB | 10 December 2025 | For entities with international transactions |
| Belated / Revised ITR | 31 December 2025 | For delayed or corrected returns |
| Updated Return (ITR-U) | Up to 4 years from AY end | Allowed under amended Income Tax provisions |
Penalties for Non-Filing or Late Filing of ROC Compliance
| Form / Compliance | Due Date | Penalty |
| AOC-4 | 30 days from AGM | ₹100 per day, no maximum cap |
| MGT-7 | 60 days from AGM | ₹100 per day, no maximum cap |
| ADT-1 | 15 days from appointment | Up to 12 times standard filing fees |
| DIR-3 KYC | 30 September 2025 | ₹5,000 per DIN |
| DPT-3 | 30 June 2025 | Up to 12 times normal filing fees |
| MSME-1 | 30 April & 31 October | Fine up to ₹3 lakh and possible prosecution |
| AGM Not Held | 30 September 2025 | ₹1 lakh plus ₹5,000 per day (max ₹5 lakh) |
| Income Tax Return | 10 December 2025 | ₹5,000 to ₹10,000 plus interest |
Conclusion
Private Limited Companies must strictly follow the ROC compliance calendar and Income Tax deadlines for FY 2024-25 to avoid penalties and legal complications. Timely filings ensure the company remains active and compliant under the Companies Act and Income Tax laws. Ebizfiling helps companies manage annual compliances with accuracy, reminders, and expert support.
Suggested Read :
GST Compliance Calendar for FY 2025-26
ITR Compliance Calendar For FY 2025-26
Annual Compliance Calendar for Pvt Ltd 2025-2026
Enterprises vs Pvt Ltd Companies
FAQs
1. What is the financial year covered under the ROC compliance calendar for FY 2024-25?
The ROC compliance calendar for FY 2024-25 covers the period from 1st April 2024 to 31st March 2025, and all ROC filings and related due dates are calculated based on this financial year.
2. When must a Private Limited Company hold its AGM for FY 2024-25?
A Private Limited Company must hold its Annual General Meeting (AGM) on or before 30th September 2025, unless it is the first AGM or the company is granted an extension by the ROC under specific conditions.
3. What is the due date for filing AOC-4 for FY 2024-25?
Form AOC-4 must be filed within 30 days from the date of the AGM held in 2025. For companies that hold the AGM by 30th September 2025, the AOC-4 due date generally falls in October 2025.
4. When should MGT-7 be filed for a Pvt Ltd company for FY 2024-25?
Form MGT-7 must be filed within 60 days from the date of the AGM. For most companies that hold the AGM by 30th September 2025, the due date typically falls by the end of November 2025.
5. Is DIR-3 KYC mandatory for all directors during FY 2024-25?
Yes. DIR-3 KYC is mandatory for every director who holds an active DIN as on 31st March 2025, and it must be filed on or before 30th September 2025 to keep the DIN active and compliant.
6. What is the due date for filing DPT-3 for FY 2024-25?
Form DPT-3 must be filed on or before 30th June 2025 to report outstanding loans or deposits as on 31st March 2025. Even if the company has no such balances, a NIL DPT-3 filing may be required for compliance.
7. When is MSME-1 required to be filed during FY 2024-25?
MSME-1 is filed in two halves. It must be filed by 31st October 2024 for dues from April to September 2024 and by 30th April 2025 for dues from October 2024 to March 2025, if payments to MSMEs exceed 45 days.
8. Is ADT-1 required to be filed every year by a Private Limited Company?
No. ADT-1 is not filed every year. It must be filed only when an auditor is appointed or reappointed, and it should be filed within 15 days of such appointment or reappointment.
9. What are the Income Tax return due dates for Pvt Ltd companies for FY 2024-25?
For FY 2024-25, audited companies must file the tax audit report by 10th November 2025, and the Income Tax Return (ITR) must be filed by 10th December 2025, as applicable to companies subject to audit.
10. What happens if a Private Limited Company misses ROC compliance deadlines?
If a Private Limited Company misses ROC compliance deadlines, it may face heavy late filing fees, monetary penalties, possible director disqualification, and the risk of losing active company status due to continued non-compliance.
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