ROC Filing Deadlines for FY 2026-27 (Complete Calendar)

1. Annual Mandatory Filings for Companies

Every registered private limited company in India must complete annual statutory returns with the Registrar of Companies (ROC) to maintain active status and avoid hefty daily late penalties.

• Form DPT-3 (Return of Deposits): Due by June 30 every year.
• Form DIR-3 KYC (Director KYC): Due by September 30 for all DIN holders.
• Form AOC-4 (Financial Statements): Due within 30 days of AGM (typically October 29/30).
• Form MGT-7 / MGT-7A (Annual Return): Due within 60 days of AGM (typically November 28/29).

2. Penalties for Non-Compliance

Late filing of AOC-4 or MGT-7 attracts an automatic penalty of ₹100 per day per form with no upper cap. Directors with pending DIR-3 KYC risk DIN deactivation.