For a company with the standard 31 March year-end, the FY 2025-26 filing season runs from the AGM (by 30 September 2026) through AOC-4 (29 October) to MGT-7 (28 November). This page lists every date, who each form applies to, and what a miss costs. Where a deadline depends on your AGM, the dates below assume the 30 September outer limit — the MCA V3 portal computes your exact date from the AGM date you enter, so an earlier AGM means earlier deadlines.
What changed recently
- Director KYC is no longer annual. From 31 March 2026, DIR-3 KYC moved to a once-every-three-years cycle. Most directors who filed in 2025 have no routine KYC due in 2026— the next filing is 30 June 2028. Several popular compliance calendars still print the old “30 September” date; the section below explains the new rule.
- CCFS-2026 amnesty closes 31 August 2026. Pending past annual filings (AOC-4, MGT-7/7A, ADT-1 and related forms) can be regularised at just 10% of the accrued additional fees, with immunity from prosecution for the default (Circulars 01/2026 and 03/2026).
- DPT-3 relief has ended. After the 5 June 2026 MCA data-centre outage, additional fees on DPT-3 were waived up to 31 July 2026 (Circular 02/2026). From 1 August, late filings attract fees.
Company ROC calendar for FY 2025-26
Date order; ✓ marks deadlines already past. Each linked form has its own plain-language page.
| Filing | Due date (FY 2025-26) | Who it applies to | If missed |
|---|---|---|---|
| MSME-1 (Oct 2025 – Mar 2026 half) ✓ | 30 April 2026 | Companies with dues to micro/small enterprises outstanding beyond 45 days | Adjudicated penalty under s.405(4) — up to ₹20,000 plus ₹1,000/day continuing (max ₹3 lakh) |
| PAS-6 (Oct 2025 – Mar 2026 half) ✓ | 30 May 2026 | Unlisted public companies (Rule 9A) and non-small private companies (Rule 9B) | 2x–12x additional-fee slab |
| DPT-3 (return of deposits) ✓ | 30 June 2026 — MCA waived additional fees up to 31 July 2026 (Circular 02/2026, after the 5 June data-centre outage) | Every company with deposits or outstanding loans / exempted-deposit receipts | Additional-fee slab from 1 August 2026; substantive defaults carry heavier fines |
| AOC-4 for OPCs (financial statements) | 27 September 2026 (180 days from year-end; OPCs hold no AGM) | One Person Companies | ₹100/day, no upper cap |
| Annual General Meeting | 30 September 2026 (within 6 months of year-end) | Every company except OPCs | Fine up to ₹1 lakh plus ₹5,000/day of continuing default |
| ADT-1 (auditor appointment) | 14 October 2026 (15 days from a 30 September AGM) | Every company appointing or re-appointing its auditor at the AGM | 2x–12x additional-fee slab |
| AOC-4 / AOC-4 XBRL / AOC-4 CFS | 29 October 2026 (30 days from a 30 September AGM) | All companies; XBRL for listed and larger companies, CFS where there are subsidiaries | ₹100/day, no upper cap |
| CSR-2 (CSR report) | With AOC-4 — unless MCA notifies a separate later window, as it has each year since FY 2020-21 | Companies covered by s.135 CSR thresholds | Follows the AOC-4 regime |
| MSME-1 (Apr – Sep 2026 half) | 31 October 2026 | As above | As above |
| MGT-7A (annual return — OPCs & small companies) | 28 November 2026 (60 days from the 30 September deemed AGM date) | OPCs and small companies | ₹100/day, no upper cap |
| MGT-7 (annual return) | 28 November 2026 (60 days from a 30 September AGM) | All other companies | ₹100/day, no upper cap |
| PAS-6 (Apr – Sep 2026 half) | 29 November 2026 | As the May row | 2x–12x additional-fee slab |
Is DIR-3 KYC due in 2026?
For most directors, no. The Companies (Appointment and Qualification of Directors) Amendment Rules, 2025 (notified 31 December 2025, effective 31 March 2026) replaced annual director KYC with a triennial cycle: KYC is filed in DIR-3 KYC-WEB by 30 June of every third financial year, counted from the year the DIN was allotted. In practice:
- Filed your KYC in 2025? Your next routine filing is due 30 June 2028.
- Changed your mobile, email or address? File the update within 30 days (₹500 fee) — it does not reset your 3-year clock.
- DIN already deactivated for missed KYC? You can file any time with the ₹5,000 fee to reactivate.
- New DIN holders give KYC details at application; the first triennial filing falls three financial years later.
The MCA V3 portal shows your personal cycle year — confirm it there rather than relying on any calendar, including this one.
LLP filing due dates for FY 2025-26
| Filing | Due date (FY 2025-26) | Who it applies to | If missed |
|---|---|---|---|
| LLP Form 11 (annual return) ✓ | 30 May 2026 (60 days from year-end) | Every LLP | Multiplier-of-normal-fee slab (the flat ₹100/day regime ended 31 March 2022) |
| LLP Form 8 (statement of account & solvency) | 30 October 2026 | Every LLP | Same slab regime as Form 11 |
Income-tax dates that travel with the ROC season
These are Income-tax Act deadlines, not ROC/MCA filings — listed because they anchor the same audit cycle:
| Filing | Due date | Applies to |
|---|---|---|
| Tax audit report (Form 3CA/3CB-3CD) | 30 September 2026 | Where tax audit applies |
| Company income-tax return (ITR-6) | 31 October 2026 | All companies (audit-case date) |
| LLP income-tax return (ITR-5) | 31 July 2026 (no audit) / 31 October 2026 (audit cases) | Every LLP |
Event-based filings (no fixed date)
These run from the event, not the calendar — the clock starts the day the change happens:
| Form | Time limit | Worth knowing |
|---|---|---|
| INC-20A (commencement of business) | 180 days from incorporation | Company penalty ₹50,000; officers ₹1,000/day up to ₹1 lakh; strike-off exposure |
| DIR-12 (director appointment / resignation) | 30 days of the change | Additional-fee slab |
| INC-22 (registered office change) | 30 days of the change | On the higher-fee list — repeat delays within 365 days attract 3x–18x |
| PAS-3 (return of allotment) | 15 days (private placement) / 30 days (other allotments) | Private-placement money cannot be used until PAS-3 is filed |
| CHG-1 (creation / modification of charge) | 30 days; fee ladder to 120 days | Beyond 120 days registration is barred — no condonation |
| SH-7 (increase in authorised capital) | 30 days of the resolution | Capital-linked fee plus delay slab |
| MGT-14 (special / board resolutions) | 30 days of the resolution | Private companies are exempt for s.179(3) board resolutions |
| ADT-3 (auditor resignation) | 30 days of resignation (filed by the auditor) | Auditor penalty up to ₹50,000 plus continuing amounts |
| BEN-2 (significant beneficial owners) | 30 days of receiving BEN-1 | s.90 penalties |
Late fees: what a missed date actually costs
AOC-4 and MGT-7/7A carry a flat additional fee of ₹100 per day per form, with no upper cap — six months late on both forms is roughly ₹36,000 before anything else. Most other company forms use a multiplier of the normal filing fee:
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1x the normal fee |
| 16 – 30 days | 2x |
| 31 – 60 days | 4x |
| 61 – 90 days | 6x |
| 91 – 180 days | 10x |
| Beyond 180 days | 12x |
A few forms (INC-22, PAS-3) sit on a higher-fee list where repeat delays within 365 days run 3x to 18x. LLP Forms 8 and 11 use their own multiplier slabs. And until 31 August 2026, CCFS-2026 lets you clear pending past annual filings at 10% of the accrued additional fees — the cheapest a backlog will ever be.
Verified against the Companies Act, 2013, the LLP Act, 2008 and MCA circulars as of 31 July 2026. Your exact dates depend on your AGM date, entity type and any circulars MCA issues for the season — we confirm them for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.