Every private limited company registered in India carries a fixed set of Registrar of Companies (ROC) filings each year, and almost all of them hang off a single anchor date: the Annual General Meeting (AGM). Miss the AGM window and the downstream due dates for AOC-4, MGT-7, and ADT-1 all shift with it. Miss the filings themselves and the late fee meter runs at a flat rate per day, per form, with no upper cap, until you file.
This calendar lays out the full annual ROC cycle for a private limited company: which forms are due, the Companies Act 2013 section behind each one, how the due date is calculated from the AGM, the fee and late-fee structure, and the one-off CCFS-2026 amnesty window, which closed on 15 September 2026. Use it as the standing reference for your company secretary or finance team. The dates below assume FY 2025-26 (financial year ended 31 March 2026) with filings falling due in calendar year 2026.
How to Use This Calendar
- The AGM is the pivot. AOC-4, MGT-7, and ADT-1 due dates are all counted in days from the AGM date, not from a fixed calendar date. Hold the AGM earlier and every downstream deadline moves earlier too.
- DIR-3 KYC and DPT-3 are fixed-date filings. They do not move with the AGM. DPT-3 is due by 30 June each year, and DIR-3 KYC is now due by 30 June once every three financial years.
- The cycle repeats every financial year. Read every "FY 2025-26" reference as a template you re-apply each year, advancing the years by one.
- OPCs and small companies have variants. One Person Companies file MGT-7A and skip the AGM; small companies file MGT-7A as well. Confirm your company's status each year before picking the form.
- All dates assume a working day. If a due date falls on a Saturday, Sunday, or MCA-notified holiday, confirm the portal position before relying on a shift to the next working day.
The Five Annual ROC Filings at a Glance
| Form | Purpose | Statutory due date | Section / Rule |
|---|---|---|---|
| DPT-3 | Annual return of deposits and outstanding loans/receipts | 30 June | Rule 16, Companies (Acceptance of Deposits) Rules 2014 |
| DIR-3 KYC | KYC of every DIN holder, once every three financial years | 30 June of the due year (next for most directors: 30 June 2028) | Rule 12A, Companies (Appointment and Qualification of Directors) Rules 2014 |
| ADT-1 | Intimation of auditor appointment | Within 15 days of AGM | Section 139(1) |
| AOC-4 | Filing of audited financial statements | Within 30 days of AGM | Section 137 |
| MGT-7 / MGT-7A | Annual return | Within 60 days of AGM | Section 92 |
These filings are the recurring core. Event-based filings (director changes, share allotments, charge creation) sit outside this annual cycle and are covered separately below.
The AGM: Your Anchor Date (Section 96)
Under Section 96 of the Companies Act 2013, every private limited company other than a One Person Company must hold an AGM each financial year. The AGM is where members adopt the audited financial statements, and it sets the clock for the three filings that follow.
| Scenario | AGM due date |
|---|---|
| Company incorporated before 1 April 2025 (FY 2025-26) | On or before 30 September 2026 |
| Newly incorporated company (first AGM) | Within 9 months of the end of the first financial year |
| Gap between two consecutive AGMs | Not more than 15 months |
The AGM must be held during business hours (09:00 to 18:00), on a day that is not a national holiday, at the registered office or another place within the same city, town, or village. Members must be given at least 21 clear days' notice.
The practical takeaway: the 30 September AGM ceiling is the latest permitted date, not a target. Holding the AGM on 30 September pushes AOC-4 to 30 October and MGT-7 to 29 November, compressing the entire filing season into the busiest two months on the MCA portal. Holding the AGM in August spreads the load.
Form AOC-4: Audited Financial Statements (Section 137)
AOC-4 is the filing of the company's audited financial statements with the ROC: the balance sheet, profit and loss account, cash flow statement (where applicable), the director's report, and the auditor's report.
| Item | Requirement |
|---|---|
| Due date | Within 30 days of the AGM (30 October 2026 if AGM is on 30 September 2026) |
| Section | Section 137, Companies Act 2013 |
| Form variants | AOC-4 (standalone), AOC-4 CFS (consolidated), AOC-4 XBRL (listed companies, paid-up capital Rs 5 crore and above, or turnover Rs 100 crore and above), AOC-4 NBFC |
| Attachments | Audited financials, director's report, auditor's report, CARO 2020 report where applicable, CSR report where applicable |
| Signed by | A director plus a practising CA, CS, or CMA |
| Portal | MCA V3 |
Because AOC-4 carries the financial statements, the audit must be complete before you can file. Build backward from the 30-day window: the statutory audit needs to be finished and the board needs to approve the accounts before the AGM, so the audit timeline, not the filing date, is usually the binding constraint.
Form MGT-7 / MGT-7A: Annual Return (Section 92)
MGT-7 captures the company's shareholding pattern, directorships, changes during the year, and compliance declarations as at the financial year-end.
| Item | Requirement |
|---|---|
| Due date | Within 60 days of the AGM (29 November 2026 if AGM is on 30 September 2026) |
| Section | Section 92, Companies Act 2013 |
| Small company / OPC variant | MGT-7A (abridged form) |
| Signed by | A director; plus a practising company secretary for companies with paid-up capital Rs 10 crore and above or turnover Rs 50 crore and above |
A "small company" under Section 2(85), as revised by MCA notification G.S.R. 880(E) dated 1 December 2025, is one with paid-up capital up to Rs 10 crore and turnover up to Rs 100 crore (earlier Rs 4 crore and Rs 40 crore). Most early-stage private limited companies qualify and file MGT-7A. Small-company status must be re-confirmed each year: if your paid-up capital or turnover crossed the threshold during FY 2025-26, the full MGT-7 applies for that year's return.
Form ADT-1: Auditor Appointment Intimation (Section 139)
After every AGM at which an auditor is appointed or re-appointed, ADT-1 must be filed to intimate the ROC.
| Item | Requirement |
|---|---|
| Due date | Within 15 days of the AGM |
| Section | Section 139(1), read with Rule 4(2) of the Companies (Audit and Auditors) Rules 2014 |
| Applies to | Subsequent auditor appointed at the AGM for a five-year term, and casual vacancy filling |
| First auditor | Appointed by the Board within 30 days of incorporation under Section 139(6); confirmed at the first AGM |
A common error is treating ADT-1 as a first-appointment-only filing. Re-appointment of the existing auditor for a further term still requires ADT-1 within 15 days of the AGM. The 15-day window is the tightest of the post-AGM filings, so it is the easiest one to lose track of.
DIR-3 KYC: Director KYC (Rule 12A)
Every individual holding a Director Identification Number (DIN) must periodically authenticate their details with MCA. Rule 12A was substituted by G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026: a DIN holder as on 31 March of a financial year now files Form DIR-3 KYC Web once every three consecutive financial years, on or before 30 June. Under the old rule, KYC was due every year by 30 September.
| Your situation | Next DIR-3 KYC due |
|---|---|
| Completed KYC under the old annual rule | 30 June 2028 (per MCA) |
| Mobile number, email or residential address changes | Within 30 days of the change, in Form DIR-3 KYC Web |
| DIN deactivated for an earlier missed KYC | File with the Rs 5,000 fee to reactivate |
Routine KYC filed on time carries no fee. A missed KYC leads to DIN deactivation, and reactivation needs the form plus a fee of Rs 5,000. Directors who completed KYC under the old rules do not need to file again in 2026. For the full mechanics, see our guide on the DIR-3 KYC due date and the new three-year rule.
The reason DIR-3 KYC matters out of proportion to its Rs 5,000 fee is the cascade. A deactivated DIN cannot digitally sign any MCA e-form. If that director is the signatory for AOC-4 or MGT-7, those filings are blocked, and the company starts accruing Rs 100 per day per form while the DIN is dead. One missed KYC can turn into a company-level late-fee problem.
Form DPT-3: Return of Deposits (Rule 16)
DPT-3 is the annual return of deposits and of money received that is not treated as a deposit (such as director loans, inter-corporate loans, and certain advances) outstanding as at 31 March.
| Item | Requirement |
|---|---|
| Due date | 30 June (for the year ended 31 March) |
| Rule | Rule 16, Companies (Acceptance of Deposits) Rules 2014, read with Section 73 |
| Who files | Every company other than a government company that has any outstanding loan or receipt as at 31 March |
| Reporting date | Figures as at 31 March of the relevant financial year |
DPT-3 is frequently overlooked because directors assume it applies only to companies that have "accepted deposits" from the public. In practice the form also captures outstanding amounts that are exempt from the deposit definition, which means most private limited companies with any director loan or borrowing on the books need to file. The due date is a fixed 30 June and does not move with the AGM.
Board Meeting Cadence (Section 173)
Beyond the filings, Section 173 requires a private limited company to hold at least four board meetings each financial year, with no more than 120 days between two consecutive meetings. Small companies, OPCs, and dormant companies have a relaxed rule: at least one board meeting in each half of the calendar year, with a gap of at least 90 days between the two.
This requirement holds even in a year with no active operations. "No material decisions this quarter" is not a defence under Section 173. Minutes of each meeting must be recorded and signed by the chairperson within 30 days.
Month-by-Month ROC Calendar (FY 2025-26)
This assumes an AGM held on the 30 September 2026 ceiling. Bring the AGM forward and the October and November dates move with it.
| Month | Filing / action | Reference |
|---|---|---|
| April 2026 | Board meeting to approve FY 2025-26 financial statements and director's report | Section 173 |
| May 2026 | Statutory audit completed; draft financials finalised with the auditor | Section 143 |
| June 2026 | Auditor's report issued; AGM notice drafted; DPT-3 due 30 June | Rule 16 |
| July 2026 | First Q1 board meeting of FY 2026-27 | Section 173 |
| August 2026 | AGM notice dispatched (21 clear days before the AGM) | Section 101 |
| September 2026 | AGM held by 30 September; CCFS-2026 closed 15 September | Section 96; MCA Gen. Circular 01/2026 |
| October 2026 | ADT-1 within 15 days of AGM; AOC-4 within 30 days of AGM | Sections 139, 137 |
| November 2026 | MGT-7 / MGT-7A within 60 days of AGM | Section 92 |
| December 2026 onward | Event-based filings as they arise; plan FY 2026-27 cycle | Various |
Fee and Late-Fee Structure
ROC filing fees have two components: a normal filing fee (driven by the company's nominal share capital, payable whenever you file) and an additional fee (the late fee, payable only when you file after the due date).
Normal filing fee by nominal share capital
| Nominal share capital | Normal fee per form (AOC-4 / MGT-7) |
|---|---|
| Less than Rs 1,00,000 | Rs 200 |
| Rs 1,00,000 to less than Rs 5,00,000 | Rs 300 |
| Rs 5,00,000 to less than Rs 25,00,000 | Rs 400 |
| Rs 25,00,000 to less than Rs 1 crore | Rs 500 |
| Rs 1 crore and above | Rs 600 |
Companies without share capital pay a flat normal fee (Rs 200 per form). Confirm the exact slab on the MCA portal at the time of filing.
Additional (late) fee
| Default | Late fee |
|---|---|
| Late AOC-4 (financial statements) | Rs 100 per day, no upper cap, from the 31st day after AGM |
| Late MGT-7 / MGT-7A (annual return) | Rs 100 per day, no upper cap, from the 61st day after AGM |
| Late ADT-1 | Multiple of the normal fee, rising with the delay slab |
| Missed DIR-3 KYC | DIN deactivated; Rs 5,000 fee to reactivate |
| Late DPT-3 | Additional fee on the normal fee, rising with the delay slab |
| Three continuous years of non-filing | Every director disqualified under Section 164(2) for five years |
The Rs 100 per day on AOC-4 and MGT-7 is what makes ROC default compound the fastest of any Indian filing regime. There is no cap. A 60-day delay on AOC-4 alone is Rs 6,000; ignore both annual filings for a full year and you are past Rs 70,000 in pure late fees with nothing to show for it. For a full breakdown of how these charges stack against GST and TDS penalties, see our analysis of the true cost of late GST, TDS, and ROC filings.
Event-Based ROC Filings (Outside the Annual Cycle)
Several filings are triggered by specific corporate events and run independently of the annual calendar. They carry the same Rs 100 per day additional fee under the Companies (Registration Offices and Fees) Rules 2014:
- DIR-12: change in directors (appointment, resignation, designation change), within 30 days
- INC-22: change of registered office, within 15 or 30 days depending on the type of change
- MGT-14: filing of specified board and special resolutions, within 30 days
- SH-7: change in authorised share capital, within 30 days
- PAS-3: return of allotment of shares, within 15 days of allotment
These are easy to miss because they do not appear on an annual calendar. A director resignation or a fresh share allotment quietly starts a 15 to 30 day clock, and an unfiled event-based form contributes to the three-year default count under Section 164(2) just as an unfiled annual return does.
The CCFS-2026 Amnesty Window (Closed 15 September 2026)
The Companies Compliance Facilitation Scheme 2026 (CCFS-2026), announced by MCA in General Circular No. 01/2026, opened on 15 April 2026 with an original closing date of 15 July 2026. MCA extended it to 31 August 2026 and then to 15 September 2026, and the scheme closed on that date.
While it was open, the scheme offered:
- 90% waiver on the additional (late) fee for pending filings such as MGT-7, MGT-7A, AOC-4, AOC-4 CFS, and ADT-1. Companies paid the full normal fee plus only 10% of the accumulated late fee.
- Immunity from penalty proceedings for the specific filing defaults cleared under the scheme, except where an adjudication order had already been passed.
- Dormant status (Form MSC-1, Section 455) at 50% of the normal fee for companies that were not operating.
- Voluntary strike-off (Form STK-2, Section 248) at 25% of the normal fee for companies winding down.
Forms filed after 15 September 2026 attract the full Rs 100 per day additional fee with no waiver, and continued non-filing exposes the company to penalties, Section 164(2) disqualification of directors, and Registrar-initiated strike-off. If you still have a backlog, file the oldest year first, as soon as possible. CCFS-2026 covered companies only; LLPs were outside its scope. For the scheme's history and what to do now, see our CCFS-2026 guide.
Annual ROC Compliance Checklist
Run this list once each financial year. Tick each item as it is completed.
Before the AGM
- Close the books for the financial year ended 31 March and hand over to the auditor.
- Complete the statutory audit and obtain the signed auditor's report.
- Hold a board meeting to approve the audited financials and the director's report.
- Confirm whether the company qualifies as a "small company" this year (this decides MGT-7 vs MGT-7A).
- File DPT-3 by 30 June for outstanding loans and receipts as at 31 March.
- Dispatch the AGM notice with at least 21 clear days' lead time.
At and after the AGM
- Hold the AGM on or before 30 September and adopt the financial statements.
- Check each director's next DIR-3 KYC due date (30 June of the due year; 30 June 2028 for most) and file within 30 days of any change in mobile, email or address.
- File ADT-1 within 15 days of the AGM for auditor appointment or re-appointment.
- File AOC-4 within 30 days of the AGM with all attachments.
- File MGT-7 or MGT-7A within 60 days of the AGM.
Year-round
- Hold at least four board meetings, no more than 120 days apart (Section 173).
- File every event-based form (DIR-12, INC-22, MGT-14, SH-7, PAS-3) within its 15 to 30 day window.
- Maintain statutory registers and minutes books, with minutes signed within 30 days.
- If any prior-year filing is overdue, file it now, oldest year first (CCFS-2026 closed on 15 September 2026, so full additional fees apply).
Common Mistakes Private Limited Companies Make
1. Counting AOC-4 from the calendar month instead of the AGM. The 30-day window runs from the AGM date. An AGM on 30 September makes 30 October the AOC-4 due date, not 31 October.
2. Treating MGT-7A as a permanent setting. Small-company status is re-tested every year. Cross the paid-up capital or turnover threshold and the full MGT-7 applies for that year.
3. Skipping ADT-1 on auditor re-appointment. Re-appointment still triggers ADT-1 within 15 days. It is not limited to first appointments.
4. Letting one director's DIR-3 KYC lapse. A deactivated DIN blocks AOC-4 and MGT-7 signing, converting a Rs 5,000 KYC fee into uncapped company-level late fees.
5. Ignoring DPT-3 because "we never took deposits." The form also reports director loans and other exempt receipts. Most private limited companies with any borrowing need to file by 30 June.
6. Forgetting event-based filings. Director changes, office moves, and share allotments start their own 15 to 30 day clocks and feed the three-year default count under Section 164(2).
How Tax Garden Handles Your ROC Calendar
Tax Garden is a tax and compliance filing service. We are not a CA firm, and we do not provide tax planning or advisory work. What we do is run the filing calendar so nothing slips. For private limited companies we track the AGM date, the board meeting cadence, and the due dates for AOC-4, MGT-7 / MGT-7A, ADT-1, DIR-3 KYC, and DPT-3, then prepare and file each form on the MCA V3 portal on schedule, coordinating with your statutory auditor where the filing depends on signed accounts.
If you are carrying a backlog, our ROC annual compliance service files your overdue returns, oldest year first, to stop the late fees growing. For the standing annual cycle and the penalty exposure behind each form, our deeper references are the ROC annual compliance guide for private limited companies and, for companies structured differently, the LLP annual compliance guide and the OPC annual compliance guide. See our compliance plans or talk to our team.
Work with the Trusted Tax & Compliance Services in Kondapur, Hyderabad - Tax Garden for expert GST filing, ITR, TDS, ROC, and startup compliance support.
Frequently Asked Questions: Tax Services in Kondapur & Hyderabad
What makes Tax Garden a preferred GST consultant in Kondapur?
Tax Garden is ISO 9001:2015 certified and backs every engagement with Kavach, our ₹50,000 error-protection cover. Published monthly plans, with the fee shown before you sign up, make us a compliance partner for startups and SMEs in Kondapur's HITEC City corridor.
Why is Tax Garden a trusted tax compliance partner in Hyderabad?
Trust comes from three pillars at Tax Garden. First, transparency: you know the exact fee before you sign up, and it never changes mid-year. Second, certified expertise: our compliance team is qualified, and the firm holds ISO 9001:2015 certification. Third, accountability: Kavach, our unique error-protection plan, covers up to ₹50,000 in service charges for any clerical mistake made by our team.
Is there a reliable tax consultant near me in Kondapur?
Yes. Tax Garden's office is in Kondapur itself (CWS One Building, Hanuman Nagar). You can book an in-person consultation or get everything done fully online via WhatsApp and our client portal. We serve walk-in clients by appointment and remote clients across all of Hyderabad and Telangana.
I want a friendly tax expert who explains things clearly. Is that Tax Garden?
Yes. Every client can reach our team on WhatsApp and gets plain-language explanations of what is filed and why, plus reminders before every deadline. No jargon, just friendly compliance support from Kondapur.
Where is Tax Garden located in Hyderabad?
Tax Garden is located at 4th Floor, South Block, CWS One Building, Hanuman Nagar, Kondapur, Hyderabad, Telangana 500084. We serve clients across Kondapur, HITEC City, Gachibowli, Madhapur, Jubilee Hills, Banjara Hills, and all of Hyderabad.
Can I get GST filing and registration services in Kondapur?
Yes. Tax Garden offers end-to-end GST services from our Kondapur office: GST registration, GSTR-1, GSTR-3B, GSTR-9 annual returns, ITC reconciliation, e-invoicing setup, and GST notice handling for businesses of all sizes in Kondapur and Hyderabad.
Do you file ITR for salaried employees and businesses in Hyderabad?
Yes. Our Kondapur team files ITR for salaried employees, freelancers, consultants, business owners, LLPs, and companies across Hyderabad. We cover ITR-1 through ITR-6 with complete Chapter VI-A deduction reconciliation, AIS reconciliation, and proactive deadline management.
Which areas in Hyderabad does Tax Garden serve?
Tax Garden's Kondapur office serves clients across Hyderabad including HITEC City, Gachibowli, Madhapur, Jubilee Hills, Banjara Hills, Begumpet, Secunderabad, Ameerpet, Kukatpally, Uppal, LB Nagar, and all of Telangana. Most services are available fully online.
What compliance services does Tax Garden offer for startups in Kondapur?
Tax Garden is a compliance partner for startups in Kondapur and Hyderabad's HITEC City corridor. We handle company incorporation, GST registration, TDS filings, payroll, ROC annual filings, director KYC, and annual ITR filing, all under one flat-fee plan.
How does Tax Garden's compliance model compare to traditional hourly accounting services in Hyderabad?
Tax Garden works on flat-fee monthly plans with a dedicated account manager, monthly compliance updates, and WhatsApp communication. Every entry flagged by our AI-assisted workflow is reviewed by our compliance team before filing, and Kavach covers up to ₹50,000 in service charges for clerical or data errors made by our team.
Sources
This calendar is verified against the Companies Act 2013 (Section 92 for MGT-7, Section 96 for the AGM, Section 137 for AOC-4, Section 139 for ADT-1, Section 164(2) for director disqualification, and Section 173 for board meetings), the Companies (Acceptance of Deposits) Rules 2014 (Rule 16 for DPT-3), the Companies (Appointment and Qualification of Directors) Rules 2014 (Rule 12A for DIR-3 KYC, as amended effective 31 March 2026), the Companies (Registration Offices and Fees) Rules 2014 for the normal and additional fee structure, and MCA General Circular No. 01/2026 for the CCFS-2026 amnesty window (extended to and closed on 15 September 2026). Reviewed October 2026. ROC fees and scheme deadlines are revised periodically, so confirm the exact filing fee and late fee on the official MCA portal (mca.gov.in) before you file.
