Filing annual compliance documents with the Registrar of Companies (ROC) is a compulsory requirement for all registered Companies and Limited Liability Partnerships (LLPs) in India. This obligation applies regardless of whether the entity has engaged in any business activities during the year.
1. ROC Filing Calendar 2026 (Companies)
For Private Limited Companies, filing deadlines are linked to the date of the Annual General Meeting (AGM), which must be held by September 30, 2026.
Form Name
Purpose
Due Date (Estimated for 2026)
Form ADT-1
Appointment of Auditor
Within 15 days of AGM in Every Year
Form AOC-4
Financial Statements (Balance Sheet, P&L)
Within 30 days of AGM in Every Year
Form MGT-7/7A
Annual Return (Shareholding, Management)
Within 60 days of AGM in Every Year
DIR-3 KYC
Director Identification Number (DIN) Verification
By September 30, in Every Year
Form DPT-3
Return of Deposits/Outstanding Loans
By June 30, in Every Year
MSME-1
Half-yearly report on outstanding dues to MSMEs
April 30 and October 31,in Every Year
2. ROC Filing Calendar 2026 (LLP Firms)
LLPs follow a fixed statutory schedule regardless of meetings.
Form Name
Purpose
Due Date
Form 11
Annual Return (Details of Partners)
By May 30, in Every Year
Form 8
Statement of Account & Solvency
By October 30, in Every Year
DIR-3 KYC
Designated Partners' KYC
By September 30, in Every Year
Audit Threshold: LLPs only require a statutory audit if annual turnover exceeds ₹40 lakhs or capital contribution exceeds ₹25 lakhs.
3. Penalties for Non-Compliance
Failure to meet these deadlines in 2026 results in significant financial and legal consequences:
Late Fees: A standard additional fee of ₹100 per day per form is levied for both Companies and LLPs.
LLP Cap: Unlike companies, late fees for LLPs are uncapped, which can lead to extremely high cumulative penalties.
DIN Deactivation: Non-filing of DIR-3 KYC leads to deactivation of the Director's DIN and a one-time penalty of ₹5,000.
Strike-Off: Continuous default for two or more years may result in the ROC striking off the company's name and disqualifying its directors for five years.
