ROC Compliance Calendar 2026-27 for Companies and LLPs

The ROC compliance calendar 2026-27 maps every filing deadline that companies and LLPs must meet between April 2026 and March 2027 for the financial year ending 31 March 2026. Missing even a single deadline triggers automatic penalties - ₹100 per day for late ROC forms with no maximum cap on most forms, ₹5,000 for DIN deactivation, and interest under Sections 234B and 234C for delayed tax payments. The Ministry of Corporate Affairs (MCA) does not issue reminder notices before imposing these penalties; the additional fee is auto-calculated by the MCA V3 portal at the time of filing based on the number of days of delay.

This guide consolidates all MCA, income tax, and GST deadlines into a single month-by-month reference so that directors, designated partners, and compliance teams can plan filings systematically and avoid every preventable penalty. Each deadline includes the specific form name, the governing legal provision, the applicable entity type, and the exact penalty for non-compliance. Whether you operate a Private Limited Company, OPC, LLP, Section 8 Company, or Nidhi Company, this calendar covers every annual filing obligation for FY 2025-26.

What is ROC Compliance?

ROC compliance refers to the mandatory filings, returns, and disclosures that companies and Limited Liability Partnerships must submit to the Registrar of Companies under the Ministry of Corporate Affairs (MCA). These filings create a public record of the entity's financial health, governance structure, and statutory adherence. The Registrar maintains this record for public inspection, and banks, investors, government departments, and credit rating agencies rely on it to assess the entity's standing.

For companies, compliance is governed by the Companies Act, 2013 and its associated rules. Key provisions include Section 92 (annual return - MGT-7), Section 96 (Annual General Meeting), Section 137 (financial statements - AOC-4), Section 139 (auditor appointment - ADT-1), Section 173 (board meetings - minimum 4 per year), and Section 403 (filing fees and additional fees for delayed filing). The penalty framework is prescribed under the Companies (Registration Offices and Fees) Rules, 2014, which imposes an additional fee of ₹100 per day for every day of delay.

For LLPs, the governing law is the Limited Liability Partnership Act, 2008, with Section 34 mandating filing of the Statement of Account and Solvency (Form 8) and Section 35 mandating filing of the Annual Return (Form 11). LLPs face the same daily penalty structure for delayed filings, calculated at ₹100 per day with no maximum cap.

All filings are made electronically through the MCA V3 portal at mca.gov.in. Each form requires a Digital Signature Certificate (DSC) from the authorised signatory. Forms that require professional certification - such as AOC-4 (statutory auditor), MGT-7 (Company Secretary for large companies), and LLP Form 8 (practising CA) - need the professional's DSC in addition to the director or designated partner's signature. The ROC processes submitted forms within 7 to 15 working days and maintains them in the public register accessible to investors, lenders, regulators, and the general public.

Who Needs to Follow the ROC Compliance Calendar?

Every entity registered with the Ministry of Corporate Affairs must follow the ROC compliance calendar. The specific forms and deadlines vary by entity type, but the core obligation - filing annual financial statements and annual returns - applies universally.

Foreign companies with a place of business in India must also comply with annual filing requirements under Section 380-386 of the Companies Act, 2013, including filing Form FC-4 (financial statements) and Form FC-3 (annual return) within 60 days of the close of the financial year of the parent company.

The compliance calendar in this guide is designed for the most common entity types: Private Limited Companies, OPCs, LLPs, Section 8 Companies, and Nidhi Companies. Public Limited Companies listed on a stock exchange have additional SEBI compliance requirements (quarterly results, corporate governance report, shareholding pattern) that fall outside the scope of this ROC-focused calendar. Producer companies registered under Part IXA of the Companies Act, 1956 (now governed by Sections 378A-378ZS of the Companies Act, 2013) follow the same ROC filing requirements as Private Limited Companies.

ROC Compliance Calendar 2026-27: Month-by-Month

This is the comprehensive month-by-month breakdown of every compliance deadline from April 2026 to March 2027. All deadlines relate to filings for the financial year 2025-26 unless otherwise noted. Monthly recurring deadlines (GSTR-1 on the 11th, GSTR-3B on the 20th, TDS payment on the 7th) apply throughout the year.

April 2026

April marks the beginning of the compliance year. The primary task is closing books for FY 2025-26 and beginning the statutory audit. Monthly GST and TDS filings continue from the previous year.

May 2026

May brings the first major ROC deadline of the compliance year: LLP Form 11 (Annual Return). Begin scheduling the statutory audit completion to allow time for Board approval of financial statements in subsequent months.

June 2026

June has two critical deadlines: DPT-3 (Return of Deposits) and the first advance tax instalment. Companies that conducted the AGM early in the year must also file ADT-1 within 15 days of auditor appointment.

July 2026

July is the ITR deadline for entities not subject to tax audit. TDS returns for Q1 are also due. Continue monthly GST filings and finalise audit for entities that will file by the audit deadline in September.

August 2026

August is relatively lighter on specific deadlines. Use this month to finalise the statutory audit, prepare AGM documentation, and schedule the AGM. The second quarterly board meeting should be held by August to maintain the 120-day gap rule.

September 2026

September is the busiest compliance month of the year. Four major deadlines converge: the AGM, DIR-3 KYC, Tax Audit Report, and AOC-4 for OPCs. Careful planning in August is essential to avoid missing any of these deadlines.

October 2026

October is dominated by post-AGM filings: AOC-4 (within 30 days of AGM), ADT-1 (within 15 days of AGM), ITR for audit cases, and the beginning of the MGT-7 filing window. LLP Form 8 is also due this month.

November 2026

November is the MGT-7 filing month. If the AGM was held on 30 September, the 60-day window for MGT-7 expires on 29 November. Complete the annual return filing before this deadline to avoid additional fees.

December 2026

December is the GST annual return deadline month. GSTR-9 and GSTR-9C for FY 2025-26 are due by 31 December. The third advance tax instalment is also due on 15 December.

January 2027

January begins the final quarter of the compliance year. POSH annual return is due for companies with 10 or more employees. TDS returns for Q3 are due. Continue monthly GST filings.

February 2027

February is a preparation month. The fourth quarterly board meeting should be held. Begin planning for the upcoming FY 2026-27 compliance calendar. No major ROC deadlines fall in February.

March 2027

March closes the compliance year with the final advance tax instalment and preparation for the next financial year. Ensure all pending filings for FY 2025-26 are completed before 31 March to avoid compounding penalties.

Annual Filing Forms: Companies

This section details every annual form that companies must file with the ROC for FY 2025-26. Each form has a specific purpose, applicable entity type, due date calculation, and fee structure.

Annual Filing Forms: LLPs

LLPs have a simpler compliance structure compared to companies. There are only two mandatory annual forms, plus partner KYC and an optional agreement amendment form.

LLPs with turnover exceeding ₹40 lakh or contribution exceeding ₹25 lakh in a financial year are required to get their accounts audited by a Chartered Accountant under Section 34(4) of the LLP Act, 2008. The audit report must be attached to Form 8. LLPs below these thresholds file Form 8 with a self-certified Statement of Account and Solvency signed by two designated partners.

A critical difference between company and LLP compliance is the filing sequence. For companies, the sequence is: hold AGM → file ADT-1 (15 days) → file AOC-4 (30 days) → file MGT-7 (60 days). For LLPs, the sequence is: file Form 11 (by 30 May) → complete audit (if applicable) → file Form 8 (by 30 October). LLP Form 11 is the first major deadline in the compliance calendar, falling just 60 days after the financial year closes. Many LLP designated partners miss this deadline because they are still focused on closing books and have not yet engaged their auditor. File Form 11 using the data available as of 31 March - the form does not require audited financials, only partner details and turnover information.

LLPs that convert to Private Limited Companies mid-year must file both LLP annual returns (for the period until conversion) and company annual returns (for the period after conversion). The compliance team must maintain dual records during the year of conversion. Designated partners of the LLP become directors of the converted company and must file DIR-3 KYC in addition to DPIN KYC if both the LLP and company co-exist during the compliance year.

Income Tax Compliance Calendar

Income tax compliance runs parallel to ROC filings. Companies file ITR-6, LLPs file ITR-5, and sole proprietors/individuals file ITR-3 or ITR-4. The key dates below apply to FY 2025-26 (Assessment Year 2026-27).

Interest under Section 234A applies at 1% per month on unpaid tax from the due date until the actual filing date. Section 234B applies at 1% per month if advance tax paid is less than 90% of assessed tax. Section 234C applies at 1% per month on shortfall in each instalment. These interest charges are in addition to the late filing fee under Section 234F.

For companies, the tax audit under Section 44AB of the Income Tax Act, 1961 is mandatory if turnover exceeds ₹1 crore for business (₹10 crore if 95% of transactions are digital) or ₹50 lakh for profession. The tax audit report in Form 3CA-3CD (for entities already subject to audit under another law, such as the Companies Act) or Form 3CB-3CD (for other entities) must be uploaded to the Income Tax e-Filing portal at incometax.gov.in by the reporting CA. The ITR can only be filed after the tax audit report is uploaded - this is a system-enforced dependency on the Income Tax portal.

Companies opting for presumptive taxation under Section 44AD (applicable only to domestic companies with turnover up to ₹2 crore) declare profits at 8% of turnover (6% for digital receipts) and are exempt from maintaining detailed books of accounts. However, presumptive taxation is rarely applicable to companies because most exceed the turnover threshold. LLPs are eligible for Section 44AD if turnover does not exceed ₹2 crore and the LLP does not claim any deductions under Sections 10AA or 80 (except Section 80P).

GST Compliance Calendar

GST filings recur monthly throughout the compliance year. The annual return and reconciliation statement are due once a year. The table below covers both recurring monthly filings and the annual GST compliance for FY 2025-26.

Taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme file GSTR-1 and GSTR-3B quarterly instead of monthly. This is available for taxpayers with aggregate turnover up to ₹5 crore in the previous financial year. QRMP taxpayers must still pay tax monthly by the 25th of each month using the auto-generated challan or the PMT-06 form.

Penalty Table for Late ROC Filing

Understanding the exact penalty structure helps prioritise filings. The table below lists the late filing penalty for every major ROC form. MCA penalties are calculated from the day after the due date and compound daily until the actual date of filing. Unlike income tax or GST penalties, ROC additional fees have no maximum cap on most forms (except MGT-7, which is capped at ₹5 lakh). This means a company that delays AOC-4 filing by 3 years accumulates an additional fee of ₹1,09,500 (1,095 days x ₹100) on a single form with a normal filing fee of just ₹200 to ₹600.

Beyond financial penalties, persistent non-filing triggers serious regulatory consequences. Companies that fail to file annual returns for 3 consecutive years are marked for strike-off under Section 248 of the Companies Act, 2013. The ROC issues a public notice in the Official Gazette before striking off the company. Directors of struck-off companies face disqualification under Section 164(2), which bars them from being appointed as directors in any other company for a period of 5 years from the date of the company's strike-off. This disqualification applies to all directors who were on the board during the years of default, regardless of their involvement in the non-filing.

For LLPs, non-filing for 2 consecutive years can lead to the LLP being marked as "Dormant" and eventually struck off by the Registrar under Section 75 of the LLP Act, 2008. Designated partners of struck-off LLPs face restrictions on registering new LLPs. The MCA periodically publishes lists of non-compliant LLPs targeted for strike-off action. Clearing the compliance backlog before reaching the 2-year or 3-year threshold is essential to avoid these irreversible consequences.

Entity-Wise Compliance Summary

Different entity types have different compliance burdens. This comparison table helps directors and partners identify exactly which filings apply to their specific entity type. The table covers all annual compliance requirements from the ROC compliance calendar 2026-27. Entity-specific exemptions and relaxations are noted where applicable.

Key points from the comparison: Private Limited Companies and Public Limited Companies have identical ROC compliance requirements. OPCs benefit from three specific exemptions: no AGM requirement (board resolution suffices), relaxed board meeting frequency (1 per half-year instead of 4 per year), and the simplified MGT-7A form instead of the full MGT-7. LLPs have the lightest compliance burden with only two mandatory annual forms (Form 8 and Form 11), no requirement for AGMs, board meetings, or auditor appointment filings. Section 8 Companies (non-profit entities) follow the same compliance calendar as Private Limited Companies, despite having no profit motive. Nidhi Companies have additional Nidhi-specific filings (NDH-1 Return of Statutory Compliances, NDH-3 Half-Yearly Return) on top of the standard company compliance.

The choice of entity type at incorporation stage directly impacts the long-term compliance cost and administrative burden. Founders who anticipate minimal compliance capacity should consider the OPC or LLP structure. Entities that outgrow the OPC threshold (paid-up capital above ₹50 lakh or turnover above ₹2 crore) must mandatorily convert to a Private Limited Company or Public Company, at which point the full compliance calendar applies. Use the Compliance Health Check to determine exactly which filings are pending for your entity type.

After processing thousands of annual compliance filings, we see the same mistakes repeated every year. Avoiding these errors saves significant time, money, and penalty exposure.

1. Filing MGT-7 Before AOC-4

The MCA V3 portal does not allow MGT-7 filing until AOC-4 for the same financial year is approved by the ROC. Companies that attempt to file MGT-7 first encounter a portal error stating that the financial statements for the relevant year are not on record. Always file AOC-4 first, wait for SRN approval (3-7 working days), and then file MGT-7. The same dependency applies to LLPs: Form 8 must be filed and processed before Form 11 can be submitted for the same financial year.

2. Forgetting DIR-3 KYC Until October

DIR-3 KYC has a firm 30 September deadline. DINs are deactivated on 1 October without any grace period or warning notice. Once deactivated, the ₹5,000 reactivation fee applies per director, and processing takes 3-5 working days. During this period, no MCA forms can be filed because the deactivated director cannot affix their DSC. For companies with only two directors where both DINs are deactivated, the entire compliance process grinds to a halt. Set a reminder for the first week of September and file DIR-3 KYC at least 15 days before the deadline to account for any portal issues.

3. Missing ADT-1 Filing After AGM

ADT-1 must be filed within 15 days of the AGM - a significantly shorter window than AOC-4 (30 days) and MGT-7 (60 days). Many companies focus on preparing AOC-4 data and completely overlook ADT-1. The form requires the auditor's written consent (in the prescribed format) and their eligibility certificate confirming they are not disqualified under Section 141 of the Companies Act, 2013. File ADT-1 immediately after the AGM, ideally within the first week, before turning attention to AOC-4 preparation. Obtain the auditor's consent letter before the AGM date to avoid last-minute delays.

4. Not Maintaining the 120-Day Board Meeting Gap

Companies must hold at least 4 board meetings per year with no more than 120 days between consecutive meetings under Section 173 of the Companies Act, 2013. A common scheduling error is holding meetings in January, April, July, and November - the gap between July and November exceeds 120 days by approximately 3 days. Schedule meetings with no more than a 3.5-month interval to maintain compliance: for example, January, May, August, and November, or March, June, September, and December. The penalty for non-compliance is ₹25,000 on the company and ₹5,000 on every director who is in default.

5. Ignoring MSME Form 1 Filing

Companies with outstanding payments to micro and small enterprises beyond the 45-day limit under Section 43B(h) of the Income Tax Act must file MSME Form 1 on a half-yearly basis. The deadlines are 30 April (for October to March) and 31 October (for April to September). Many companies are unaware of this requirement or assume it applies only to large companies. In practice, every company that procures goods or services from MSME-registered vendors must verify whether any payment is outstanding beyond 45 days. Check vendor MSME status against the Udyam registration portal at udyamregistration.gov.in and file the return if any delayed payments exist.

6. Filing ITR Without Reconciling With Audited Financials

Income tax returns must match the audited financial statements filed with the ROC via AOC-4. Discrepancies between ITR figures and AOC-4 figures - even minor differences in turnover, profit, or depreciation - trigger scrutiny notices under Section 143(2) of the Income Tax Act, 1961. The Income Tax Department has automated matching between MCA filings and ITR data since AY 2020-21. Prepare the ITR and AOC-4 simultaneously using the same financial data set. If the auditor makes post-audit adjustments, ensure those adjustments flow into both the AOC-4 and the ITR.

7. Ignoring GST ITC Reconciliation Before Annual Return

Filing GSTR-9 without reconciling Input Tax Credit between GSTR-2B auto-populated data and the books of accounts leads to demand notices under Section 73 or 74 of the CGST Act, 2017. Start ITC reconciliation monthly from April 2026 - do not wait until the December deadline to reconcile an entire year of ITC claims. Common mismatches include invoices present in books but not in GSTR-2B (vendor filing delays), credit notes not reflected in GSTR-2B, and differences in ITC reversal amounts. Use the GSTR-9 Filing service for professional ITC reconciliation and error-free annual return submission.

8. Not Updating Company Master Data Before Filing

The MCA V3 portal pre-fills form data from the company master record. If the registered office address, director details, or principal business activity code is outdated, the pre-filled data in AOC-4 and MGT-7 will be incorrect. Before starting annual filings, verify the company master data on the MCA portal and file the necessary update forms (INC-22 for registered office change, DIR-12 for director changes) to ensure accuracy. Filing annual returns with incorrect master data leads to ROC queries and resubmission requirements.

Annual Compliance Cost Breakdown by Entity Type

The total annual compliance cost depends on entity type, turnover, number of transactions, and whether the entity requires statutory audit. The table below provides realistic cost ranges based on current market rates.

These estimates cover professional fees and government filing fees. They do not include penalties for late filing, DIN reactivation charges, or costs arising from ROC form rejections and resubmissions. Timely filing eliminates all penalty costs.

Related Resources

Use these guides and services to address specific compliance requirements referenced in the calendar above.

• ROC Annual Filing - Complete AOC-4 and MGT-7 filing service for companies
• Private Limited Company Compliance - End-to-end annual compliance management
• LLP Annual Compliance - Form 8, Form 11, DPIN KYC, and ITR filing
• OPC Compliance - Simplified compliance for One Person Companies
• Section 8 Company Compliance - Non-profit company annual filings
• Nidhi Company Compliance - NDH-1, NDH-3, and annual return filings
• DIR-3 KYC Filing - Director KYC verification and DIN reactivation
• ADT-1 Filing - Auditor appointment form filing with the ROC
• DPT-3 Filing - Return of deposits and outstanding loan declarations
• GST Return Filing - Monthly GSTR-1 and GSTR-3B filing
• Income Tax E-Filing - ITR-5 for LLPs and ITR-6 for companies
• GSTR-9 Annual Return Filing - GST annual return with ITC reconciliation
• Compliance Health Check - Identify pending filings and assess compliance status
• Secretarial Compliances - Board meetings, MGT-14, MSME Form 1, and statutory registers

Summary

The ROC compliance calendar 2026-27 contains over 30 distinct deadlines spread across 12 months for each entity type. The critical path starts with closing FY 2025-26 books in April, moves to the first ROC deadline with LLP Form 11 in May 2026, intensifies through the September cluster of AGM, DIR-3 KYC, and tax audit report, peaks with AOC-4, MGT-7, LLP Form 8, and ITR filings in October-November, and concludes with the GSTR-9 annual return in December 2026. The final quarter (January-March 2027) focuses on the fourth advance tax instalment, board meeting Q4, and preparation for the next compliance cycle.

Every missed deadline triggers automatic penalties. Late ROC filing attracts ₹100 per day with no cap on most forms. DIR-3 KYC non-filing deactivates the DIN entirely, blocking all subsequent MCA filings. Late ITR filing attracts ₹5,000 under Section 234F plus interest under Section 234A. Late GST returns attract ₹50 per day plus 18% interest on unpaid tax. The cumulative cost of missing multiple deadlines across a single compliance year can exceed ₹50,000 in penalties and interest charges - entirely avoidable with systematic planning.

The entities that complete all filings on time - every year - share three habits: they close books within 15 days of year-end and begin the statutory audit in the first week of April, they schedule the AGM in the first or second week of September with all documentation ready, and they use a compliance calendar with assigned internal owners for each deadline and filing milestone. This guide provides the complete calendar for the 2026-27 compliance year. Assign owners, set reminders for each month, and file on schedule to achieve zero-penalty compliance.