ROC Return Filing Due Date Updated List 2025:

ROC Return Filing Due Date Updated List 2025 For the financial year 2024–25 (assessment year 2025–26), due dates for filing the Registrar of Companies (ROC) returns in India have to be determined according to the date of the Annual General Meeting (AGM) of the respective companies. To avoid substantial penalties, companies and LLPs must adhere strictly to these compliance timelines. Missing deadlines for annual ROC filings can result in serious repercussions.

Key ROC Annual Compliance Deadlines for FY 2024‑25 (AY 2025‑26)

If a company's financial year ended on March 31, 2025, and its AGM is held by September 30, 2025 (the statutory deadline for AGM), here are the due dates:

• Form AOC‑4 (Financial Statements Filing)

Regular companies must file their financial statements within 30 days of the AGM. For an AGM on or before September 30, 2025, the AOC‑4 deadline will be October 30, 2025. However, for One Person Companies (OPCs), the deadline is within 180 days of the financial year‑end, meaning September 27, 2025, for FY ending March 31, 2025.

• Form MGT‑7 / MGT‑7A (Annual Return)

The annual return must be submitted within 60 days of the AGM. With an AGM by September 30, 2025, the last date for filing Form MGT‑7 (for regular companies) or MGT‑7A (for OPCs and small companies) is November 29, 2025.

• Form ADT‑1 (Auditor Appointment)

The form ADT-1 must be submitted to the Companies Registry within fifteen days of the AGM. Assuming that the annual general meeting occurs on September 30, 2025, the deadline for filing the Form ADT-1 would be October 15, 2025.

• Form DPT-3 (Return of Deposits/Loans)

The annual return for deposits and outstanding loans (as of March 31, 2025) must be filed by June 30, 2025.

• DIR‑3 KYC (Director Compliance)

All active Director Identification Numbers (DINs) require DIR‑3 KYC compliance by September 30, 2025.

• MSME‑1 (Half‑Yearly Payment Reporting)

For payments made to Micro, Small, and Medium Enterprises between April and September 2025, the MSME‑1 return is due by October 31, 2025. For the October 2024–March 2025 period, the filing deadline was April 30, 2025.

• Form MGT‑14 (Resolution Filings)

The company must file MGT‑14 within 30 days of passing any board or shareholder resolution.

• Form CRA‑4 (Cost Audit Report)

Companies required to undergo a cost audit must file CRA‑4 within 30 days of receiving the audit report.

Key Compliance Reminders for FY 2024‑25 Filings

The AGM for all companies (except OPCs) must be held within six months of the financial year‑end. For FY ending March 31, 2025, this means September 30, 2025, is the last permissible date. On June 1, 2025, the MCA moved to the MCA V3 portal, which will handle most annual filings, including AOC‑4 and MGT‑7/7A. Users should expect possible short service disruptions in July 2025 due to final system upgrades. Late filings attract penalties immediately after deadlines—for instance, Rs. 100 per day for AOC‑4 or MGT‑7, with no cap on accumulation. Companies should verify deadlines via official MCA notifications, as last‑minute extensions or updates may be announced.