Business Setup

ROC Compliance Calendar FY 2026-27

  • April 2, 2026
  • 5 mins
  • 11.9K Views
ROC Compliance Calendar

Under the Companies Act, 2013, and the Limited Liability Partnership Act, 2008, companies and LLPs in India need to comply with annual filings. These filings should be annually completed or triggered by specific events with the Registrar of Companies (ROC). Further, to avoid penalties that can negatively impact the reputation and operations of businesses, timely compliance with ROC is vital for companies and LLPs. 

Considering this, read the blog to know the ROC filing due date for 2026-27 and avoid late fees and heavy penalties that can strain the finances of your company. 

Key Takeaways
  • It is mandatory for all registered companies and LLPs under the Companies Act 2013 and the Limited Liability Partnership Act, 2008, to do annual ROC filings. Non-compliance with it results in heavy penalties and late fees. 
  • The 2026-27 ROC calendar states due dates for major forms like PAS-6 (half-yearly for unlisted public companies), LLP annual return (within 60 days of year-end), MGT-7 annual return (within 60 days of AGM), and DPT-3 (by 30 June). 
  • Additionally, there are no monthly ROC forms. Considering this, filings are generally done annually or for specific events. It is mainly associated with financial information like share capital, profit and loss, deposits, MSME dues, balance sheet, etc.
  • Companies/LLPs should download forms like MCA, fill them out, attach documents, and file online. Apart from this, they can seek extension of due dates with valid reasons from the ROC, subject to the ROC's discretion. 
  • Timely filing of ROC showcases a commitment to good governance and transparency, which attracts partners, customers, and investors. 

ROC Filing Due Date: Detailed Calendar

Under India's Ministry of Corporate Affairs (MCA), the ROC is a regulatory body accountable for company registration, statutory maintenance of records, and certifying compliance with the Companies Act and related regulations. Further, non-compliance with ROC filing results in:

  • Legal actions taken against the company and its directors
  • Penalties and fines
  • Damage to the reputation and credibility of the company
  • Issues in taking partnerships or funding

In contrast, if you file the ROC on time, it showcases a commitment to good governance and transparency. It helps in attracting investors, partners, and customers. Additionally, it also helps in avoiding late fees and heavy penalties that strain finances of the company. 

Further, the table below demonstrates the ROC compliance calendar for regular and annual filings for the year 2026-27:

Form Purpose Who Should File Due Date (FY 2026-27)
AGM (Annual General Meeting) Adoption of financial statements Companies other than OPC fill out this form.  September 30, 2026, for FY 2025-26. 
Form 11 Used to file the annual return of the LLP All LLPs Within 60 days from the financial year, approx. May 30, 2026
Form PAS-6 Reconciliation of share capital from demat-enabled companies. It should be filed after 60 days from the end of each half-year.  Unlisted public companies fill out this form May 30, 2026 & November 29, 2026
DPT-3 Returns of deposits. Every company holding deposits needs to fill out this form containing information about deposits and outstanding receipts of loans or money other than deposits.  Companies holding deposits June 30, 2026
DIR-3 KYC This form is used for directory KYC verification. All directors with DIN/ DPIN should fill out this form.  All directors with DIN/ DPINs. September 30, 2026
Form ADT-1 Appointment/ rectification of auditor. This form should be filled out in less than 15 days from the end of the AGM. All companies need to fill out this form.  Within 15 days of AGM, generally October 14, 2026, if AGM is held on September 30, 2026. 
Form 8 This form contains the financial report of an LLP. This form is also called the statement of accounts and solvency.  All LLPs are accountable to fill out this form.  Within 60 days of FY end, i.e., approx. October 30, 2026
Form AOC-4/ AOC-4 CFS/ AOC-4 XBRL Filing of annual accounts.  Specified companies should fill out this form with the ROC. Within 30 days of AGM, i.e., October 30, 2026
Form MGT-7/ MGT-7A Annual return filings All companies and OPCs need to fill out this form.  Within 60 days of AGM, generally November 29, 2026
MGT-14  Filing resolutions on the board report and accounts adoption. Limited companies Within 30 days of the passing of the Board Resolution
Form MSME (Half Yearly) Payment to MSME suppliers exceeds 45 days for Micro, Small, and Medium Enterprises.  All companies with such dues are accountable to fill out this form.  April 30, 2026 (H2 of FY 2025-26) & October 31, 2026 (H1 of FY 2026-2027)

The table above shows the annual ROC compliance calendar for FY 2026-27. Moving ahead, let's know the event-based ROC compliances. 

Event-Based ROC Compliances 

These forms are only filed when the specific events occur during the year:

Form Event Due Date
INC-22 Change in the registered office Within 15 days of the change
PAS-3 Share allotment Within 30 days of allotment
DIR-12 Resignation/ appointment of directors or KMP Within 30 days
MGT-14 Where required, filing of board resolutions and agreements Within 30 days
SH-7 Increase in authorized share capital Within 30 days
CHG-1 Change in secured borrowing Within 30 days

So, these are event-based ROC compliances that you need to fill out during the year. 

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Final Thoughts

Lastly, keeping up with ROC compliance is not a daunting task when you have a ROC compliance calendar 2026-27 by your side. It helps you in planning, documents ready, and filing on time. Additionally, being organized assists you in avoiding late fees and penalties and keeps the records of your company current and neat.

Further, if you want assistance in managing your particular ROC filings or compliance, experts at Savetaxs will guide you on your tax obligations in India. Thereby making it simple to adhere to deadlines. 

Note: This guide is for information purposes only. The views expressed in this guide are personal and do not constitute the views of Savetaxs. Savetaxs or the author will not be responsible for any direct or indirect loss incurred by the reader for taking any decision based on the information or the contents. It is advisable to consult either a CA, CS, CPA or a professional tax expert from the Savetaxs team, as they are familiar with the current regulations and help you make accurate decisions and maintain accuracy throughout the whole process.

Ritesh Jain
Ritesh Jain(Tax Expert)

Mr. Ritesh has 20 years of experience in taxation, accounting, business planning, organizational structuring, international trade financing, acquisitions, legal and secretarial services, MIS development, and a host of other areas. Mr Jain is a powerhouse of all things taxation.

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Frequently Asked Questions

The annual ROC compliance includes detailed recording of business procedures that every registered LLP/ Company in India needs to submit within the prescribed due dates stated in the Companies Act, 2013, and Companies Rules. Additionally, LLP/ companies should file out the ROC forms without fail, or non-compliance with it results in late fees and penalties. 

From the MCA website, companies/LLPs need to download the ROC forms. After that, they need to fill out the form with accurate details, attach all the requested documents to it, and submit it on the MCA portal. 

No, there are no such forms that need to be filed with the ROC monthly. The ROC forms are annual forms. Additionally, the forms that need to be filled out with the ROC are associated with the financial information of the company/ LLP for a financial year. 

Yes, you can ask for an extension from the ROC for filing forms. For this, you need to apply for an extension with the ROC, where the company/ LLP has to mention the extension reason required for filing a form. The ROC will only grant the extension if it considers the reason valid. 

An MSEM is a Micro, Small, and Medium Enterprise. A micro-enterprise can be defined as an entity whose investment in equipment or plant and machinery is not more than INR 2.5 crore. Additionally, a small enterprise is an entity whose investment in equipment or plant and machinery is up to INR 25 crore, and its annual turnover is up to INR 100 crore. Further, a medium enterprise is an entity whose investment in equipment or plant and machinery is up to INR 125 crore and annual turnover is up to INR 500 crore.