ROC Due Date Compliance Calendar FY 2025-26

Companies and LLPs in India are required to file annual returns under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. Filings with the ROC should be filed once a year or when certain occurrences occur.

Companies and LLPs must take care to comply with the prescribed deadlines. If companies or LLPs fail to meet compliance requirements, they will face severe penalties. Thus, companies and LLPs should keep in mind the ROC compliances that must be followed on an annual basis.

Here is the ROC Compliance Calendar for FY 2025-26.

These due dates are subject to change if extended by the ROC.

Due Date for conducting Annual General Meeting

The AGM of every company, with the exception of One Person Companies (OPCs), must be held no later than six months following the conclusion of the financial year. Every year, the company must hold an AGM before September 30 if its financial year ends in March. A first annual general meeting, however, may be held by the firm in fewer than nine months following the conclusion of the first financial year. A company’s AGMs should not have gap of more than 15 months.