Missing any ROC due date can lead to penalties, late fees, and the company losing its active status. Every Private Limited Company must adhere to the compliance calendar issued under the Companies Act, 2013. This blog covers the ROC filing calendar, income tax deadlines, and penalties for FY 2024–25 to ensure timely compliance and avoid legal consequences.
Every Private Limited Company must ensure timely filing of the following ROC forms:
AGM (Annual General Meeting): Conducted to approve financial statements and director appointments.
AOC-4: Filed with the ROC to submit audited financial statements after the AGM.
MGT-7: Annual return that includes company details like shareholding, directorship, and structure.
MGT-8: A certification of the annual return by a practicing Company Secretary (applicable for large companies).
DPT-3: Annual return for reporting outstanding loans or deposits, even if there are none (NIL return).
DIR-3 KYC: Directors must annually update their KYC with the ROC if they hold an active DIN as of 31st March.
ADT-1: Filed to notify the ROC about the appointment or reappointment of an auditor after the AGM.
MSME-1: Half-yearly return reporting payment delays exceeding 45 days to Micro or Small Enterprises.
|
Form |
Purpose |
ROC Due Date |
Details |
|
AGM |
Approve financials, etc. |
30th September 2024 |
Within 6 months from the close of FY 2023–24 |
|
ADT-1 |
Auditor appointment |
Within 15 days from AGM |
Mandatory filing post-AGM |
|
AOC-4 |
Filing audited financials |
Within 30 days from AGM |
Required for all Pvt Ltd companies |
|
MGT-7 |
Annual return |
Within 60 days from AGM |
Captures shareholding and director info |
|
DPT-3 |
Loans and deposits return |
30th June 2024 |
Mandatory even for NIL return |
|
DIR-3 KYC |
Director KYC |
30th September 2024 |
Mandatory for all DIN holders |
|
MSME-1 |
MSME delayed payments |
30th April & 31st October 2024 |
Applies if payment delays exceed 45 days |
|
Compliance |
Due Date |
Details |
|
Tax Audit Report Filing |
30th September 2024 |
For companies above turnover threshold |
|
ITR Filing (Audit Cases) |
31st October 2024 |
For audited companies/firms |
|
ITR Filing with Form 3CEB |
30th November 2024 |
For entities with international transactions |
|
Belated/Revised ITR |
31st December 2024 |
For revisions or delayed submissions |
|
Updated Return (ITR-U) |
31st March 2027 |
Allows updated filing within 2 years |
|
Form / Compliance |
ROC Due Date |
Penalty |
|
AOC-4 |
30 days from AGM |
₹100/day delay (no max limit) |
|
MGT-7 |
60 days from AGM |
₹100/day delay (no max limit) |
|
ADT-1 |
15 days from AGM |
12x standard fees if delayed |
|
DIR-3 KYC |
30th September 2024 |
₹5,000 per DIN not filed |
|
DPT-3 |
30th June 2024 |
Late fee: 12x normal filing fees |
|
MSME-1 |
30th April & 31st October 2024 |
Fine up to ₹3 lakh + possible imprisonment |
|
AGM Not Held |
30th September 2024 |
₹1 lakh + ₹5,000/day (max ₹5 lakh) |
|
Income Tax Return |
31st October 2024 |
₹5,000–₹10,000 + interest u/s 234A, 234F |
To avoid hefty penalties and legal issues, Private Limited Companies must strictly follow the ROC due dates and Income Tax deadlines for FY 2024–25. EbizFiling helps ensure that your compliance obligations are met on time with expert support and accurate filing.
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
The AGM for a Private Limited Company must be held by 30th September 2024, which is within six months from the end of the financial year ending 31st March 2024. It is a statutory requirement under the Companies Act, 2013.
Late filing of AOC-4 or MGT-7 attracts a penalty of ₹100 per day with no upper limit. This can quickly accumulate into a substantial penalty if the delay continues for weeks or months.
Yes. Every director who holds a DIN as on 31st March 2024 must file the DIR-3 KYC by 30th September 2024. Non-filing leads to a fine of ₹5,000 and DIN deactivation.
Yes, filing DPT-3 is mandatory for all companies to report loans, advances, or deposits. Even if there are no transactions, a NIL return must be filed to remain compliant.
MSME-1 must be filed in two halves – by 30th April 2024 (for October–March dues) and by 31st October 2024 (for April–September dues), if there are payment delays beyond 45 days.
No. MGT-8 is only applicable to companies with paid-up capital of ₹10 crore or more or turnover of ₹50 crore or more. It must be certified by a practicing Company Secretary.
Yes, companies can apply to the ROC for an extension before 30th September 2024. The extension is granted only on valid grounds and is subject to the ROC’s discretion.
Missing the 30th September 2024 tax audit deadline may lead to disallowance of expenses, interest, and penalties under the Income Tax Act. It may also affect future assessments.
Yes, dormant companies are required to file MGT-7A and AOC-4 (or its applicable variant). Even without active operations, non-filing can attract penalties or loss of dormant status.
Absolutely. EbizFiling provides complete support for ROC compliance including AOC-4, MGT-7, DIR-3 KYC, DPT-3, and AGM-related filings, ensuring timely submissions and error-free documentation.
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