Running a private limited company in India comes with mandatory annual compliances that go far beyond just filing income tax returns. The Ministry of Corporate Affairs (MCA) requires every private limited company to file multiple forms each year — and missing even one can result in penalties of ₹100 per day, director disqualification, or the company being struck off entirely. This calendar is your complete guide to every deadline you must track in FY 2025–26, and why engaging a CA in Mumbai or outsourced accounting services is the most reliable way to stay compliant.
Why ROC Compliance Is Non-Negotiable
Many founders treat ROC compliance as a once-a-year checkbox. In reality, MCA compliance is an ongoing obligation with consequences that compound quickly:
- Late filing penalties: ₹100 per day per form — no upper cap for most forms
- Director disqualification: Directors of struck-off companies are disqualified for 5 years from holding any directorship
- Company strike-off: Companies with two consecutive years of non-filing can be removed from the register
- DIN deactivation: Failure to file DIR-3 KYC leads to immediate deactivation of Director Identification Numbers
Complete ROC Compliance Calendar — FY 2025–26
Here are all mandatory filings for a standard private limited company with a March 31 financial year-end:
| Form | Purpose | Deadline |
|---|---|---|
| ADT-1 | Auditor Appointment (new or reappointment) | Within 15 days of AGM → by Oct 14, 2025 |
| AOC-4 | Filing of Financial Statements | Within 30 days of AGM → by Oct 29, 2025 |
| MGT-7A | Annual Return (for small companies) | Within 60 days of AGM → by Nov 28, 2025 |
| DIR-3 KYC | KYC for every director with a DIN | September 30, 2025 |
| MSME Form 1 | Dues to MSME vendors (half-yearly) | April 30 and October 31, 2025 |
| DPT-3 | Return of deposits / outstanding loans | June 30, 2025 |
| BEN-2 | Significant Beneficial Owner declaration | Within 30 days of change |
| INC-20A | Commencement of Business (new companies only) | Within 180 days of incorporation |
Note: AGM must be held within 6 months from the close of the financial year — by September 30, 2025 for companies with a March 31 year-end.
"Most company law penalties aren't for intentional non-compliance — they're for forgotten deadlines. A compliance calendar changes everything."
Key Filing Deep-Dives
AOC-4 — Financial Statements
AOC-4 is one of the most important annual filings. It includes your Balance Sheet, Profit & Loss Account, Directors' Report, Auditor's Report, and all annexures. The financial statements must be adopted at the AGM before AOC-4 can be filed. For companies required to prepare consolidated financial statements, AOC-4 CFS is filed separately.
MGT-7A — Annual Return
The Annual Return contains details of the company's shareholders, directors, registered office, charges, and promoter holdings. Small companies and One Person Companies (OPCs) file the simplified MGT-7A instead of MGT-7. It must be signed by a Company Secretary or a CA in Mumbai if no CS is appointed.
DIR-3 KYC — Every Director, Every Year
Every individual holding a Director Identification Number (DIN) must file DIR-3 KYC annually by September 30. Missing this deactivates the DIN immediately. Reactivation requires filing DIR-3 KYC Web with a ₹5,000 fee — an entirely avoidable cost.
Let Us Manage Your Annual ROC Filings
We handle the complete annual compliance calendar for private limited companies — from AGM preparation and financial statements to every MCA form, on time, every year.
Get a Compliance QuoteHow Outsourced Accounting Services Simplify Compliance
One of the biggest advantages of outsourced accounting services is that your compliance calendar is never someone's side responsibility — it's a dedicated function. At KC Shah & Associates, a CA in Mumbai tracks your deadlines proactively, prepares financial statements throughout the year (rather than rushing in September), and ensures all MCA filings go through before the due date.
For founders focused on growth, this means zero mental overhead on compliance — and zero penalties.
Conclusion
FY 2025–26 has several back-to-back deadlines between September and November. The best time to prepare is now — start by confirming your AGM date, getting your auditor reappointed, and ensuring all directors file DIR-3 KYC before September 30. If you'd like a CA in Mumbai to manage your entire compliance calendar, reach out to KC Shah & Associates for a free consultation.
Written by CA Karan Shah
Founder of KC Shah & Associates. With over 5 years of experience in company law compliance, taxation, and virtual CFO services, Karan helps startups and SMEs stay compliant and audit-ready year-round.