Companies and LLPs in India are required to file annual returns under the Companies Act, 2013 and LLP Act, 2008. Filings with the ROC should be filed once a year or when certain occurrences occur.
Reetu | Mar 21, 2025 |
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.
| Form | Compliance | Period | Due Date |
| MSME-01 | Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprises. | 1st October 2024 to 31st March 2025 | 30th April 2025 |
| Form-11 | Annual Return of Limited Liability Partnership (LLP) | FY 2024-25 | 30th May 2025 |
| PAS-06 | Reconciliation of Share Capital Audit Report (Half-yearly) | 1st October 2024 to 31st March 2025 | 30th May 2025 |
| DPT-03 | Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company. | FY 2024-25 | 30th June 2025 |
| DIR-03 KYC | Form No. DIR-3-KYC is used for filing application for KYC of directors. | FY 2024-25 | 30th September 2025 |
| ADT-01 | Form-ADT-01 is filed for informing ROC about Appointment of Auditor.
To be filed in 15 days from the conclusion of AGM. AGM for FY 2023-24 can be done upto 30th September 2024. |
FY 2024-25 | 14th October 2025 |
| Form-08 | Statement of Account & Solvency and Charge filing | FY 2024-25 | 30th October 2025 |
| AOC-04 | Form for filing financial statement and other documents with the Registrar.
To be filed in 30 days from the conclusion of AGM. AGM for FY 2023-24 can be done upto 30th September 2024. |
FY 2024-25 | 30th October 2025 |
| MGT-07A | Form for Filling Abridged Annual Return for OPCs and Small Companies
To be filed in 60 days from the conclusion of AGM. AGM for FY 2023-24 can be done upto 30th September 2024. |
FY 2024-25 | 29th November 2025 |
| MGT-07 | Form for Filling Annual Return for companies other than OPCs and Small Companies
To be filed in 60 days from the conclusion of AGM. AGM for FY 2023-24 can be done upto 30th September 2024. |
FY 2024-25 | 29th November 2025 |
| PAS-06 | Reconciliation of Share Capital Audit Report (Half-yearly) | 1st April 2025 to 30th September 2025 | 29th November 2025 |
| MGT-14 | Form for filling resolutions (Including resolutions for Adoption of Accounts) and/or agreements within 30 days after being passed at the meeting of the Board/Shareholders of the company or of the making of the agreement.
AGM for FY 2023-24 can be done upto 30th September 2024. |
FY 2024-25 | 30th October 2025 |
| MSME-01 | Form for furnishing half yearly return with the registrar in respect of outstanding payments to Micro or Small Enterprises. | 1st April 2025 to 30th September 2025 | 31st October 2025 |
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.
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