ROC / MCA Annual Filing Calendar (Pvt Ltd & LLP)

Last updated: 27 June 2026 · Covers FY 2025-26 filings due in 2026. All filings via the MCA-21 V3 portal. Confirm on mca.gov.in.

A private limited company's main ROC filings are AOC-4 (financial statements, ~30 October), MGT-7/7A (annual return, ~29 November), DPT-3 (return of deposits, 30 June) and DIR-3 KYC. An LLP files Form 11 (annual return, 30 May) and Form 8 (statement of account and solvency, 30 October). Company dates hinge on the AGM, which must be held by 30 September. Late ROC filing costs ₹100 per day per form, with no cap.

Key takeaways

Pvt Ltd — AOC-4: within 30 days of AGM → ~30 October 2026.
Pvt Ltd — MGT-7/7A: within 60 days of AGM → ~29 November 2026.
DPT-3: return of deposits/loans → 30 June 2026.
DIR-3 KYC: director KYC — now triennial under the 2025 amendment (confirm the exact mechanics on MCA).
LLP — Form 11: annual return → 30 May 2026; Form 8: → 30 October 2026.
Late fee: ₹100/day per form, no cap — it accumulates fast.

Fact box. A private limited company's AGM must be held by 30 September; AOC-4 (financial statements) is then due within 30 days (~30 October) and MGT-7 (annual return) within 60 days (~29 November).

What are the ROC filing due dates for a private limited company?

A private limited company's annual filings flow from its Annual General Meeting (AGM), which must be held by 30 September. The two main forms follow within 30 and 60 days.

Form	Purpose	Due date (FY 2025-26)
AOC-4	Financial statements	Within 30 days of AGM → ~30 Oct 2026
MGT-7 / MGT-7A	Annual return (7A for OPC & small companies)	Within 60 days of AGM → ~29 Nov 2026
DPT-3	Return of deposits / loans (as on 31 Mar)	30 Jun 2026
DIR-3 KYC	Director KYC	30 Sep 2026 (see note)
ADT-1	Auditor appointment	Within 15 days of AGM

DIR-3 KYC is now triennial. Under the Companies (Appointment & Qualification of Directors) Amendment Rules 2025, DIR-3 KYC moves from an annual to a three-yearly obligation, effective FY 2025-26 onward. Secondary sources cite a 30 Jun/30 Sep due date; as of mid-2026 the exact mechanics should be confirmed on MCA. The late-KYC penalty remains ₹5,000.

What are the ROC filing due dates for an LLP?

A Limited Liability Partnership files two annual forms, on fixed calendar dates that do not depend on a meeting.

Form	Purpose	Due date
Form 11	Annual return	30 May 2026
Form 8	Statement of Account & Solvency	30 October 2026

Fact box. LLP late filing costs ₹100 per day per form with no upper cap — so a Form 11 filed several months late can run into tens of thousands of rupees. File on time; the LLP penalty is one of the harshest in the compliance calendar.

What does it cost to file an ROC form late?

ROC late filing is ₹100 per day, per form, with no cap. Because there is no ceiling, the longer a form sits unfiled, the larger the additional fee grows — unlike GST late fees, which are capped by turnover.

Default	Cost
AOC-4 / MGT-7 / LLP Form 8 / Form 11 late	₹100/day per form, no cap
DIR-3 KYC late	₹5,000 flat

Relief window. Secondary sources report a CCFS-2026 fresh-start scheme with up to ~90% waiver of accumulated additional fees, running roughly 15 April – 15 July 2026, plus a DPT-3 extension. As of mid-2026, confirm scope and dates on the MCA circular before relying on it.

How Ankeshan helps: Ankeshan tracks your entity type (company or LLP) and AGM date, then reminds you before AOC-4, MGT-7, DPT-3, Form 8 and Form 11 — so the no-cap ₹100/day fee never starts running. (Launching soon — join the waitlist.)

Frequently asked questions

When is AOC-4 due? Within 30 days of the AGM — roughly 30 October 2026 for FY 2025-26, assuming the AGM is held by 30 September.

When is MGT-7 due? Within 60 days of the AGM — roughly 29 November 2026 for FY 2025-26.

When is DPT-3 due? 30 June each year, reporting deposits and loans as on 31 March.

Is DIR-3 KYC still annual? No. Under the 2025 director rules amendment it is now a triennial (every three years) requirement. Confirm your applicability on MCA.

What are the LLP annual filing dates? Form 11 by 30 May and Form 8 by 30 October. Late filing is ₹100 per day per form with no cap.

Sources

Ministry of Corporate Affairs — AOC-4, MGT-7, DPT-3, DIR-3 KYC, LLP Form 8/11 — mca.gov.in.
Companies (Appointment & Qualification of Directors) Amendment Rules 2025 — DIR-3 KYC triennial change.

General information, not professional advice. Verify each date on the official portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.