Note

ROC annual filings for companies and LLPs

Last reviewed Published · CA Arunkumar Ramasamy

Dates below assume a financial year ending 31 March. Many company deadlines run from the date of the AGM, not from a fixed calendar date. Confirm at mca.gov.in.

Companies

FilingDue
Annual general meetingWithin six months of the year end (by 30 September); the first AGM within nine months of the first year end
AOC-4 (financial statements)Within 30 days of the AGM
AOC-4 for a One Person CompanyWithin 180 days of the year end
MGT-7 / MGT-7A (annual return)Within 60 days of the AGM
ADT-1 (auditor appointment)Within 15 days of the meeting at which the auditor is appointed
DPT-3 (return of deposits and exempted receipts)30 June, where applicable
MSME Form 1 (dues to micro and small enterprises outstanding over 45 days)30 April (October–March) and 31 October (April–September), where applicable

Directors

From 31 March 2026, directors file DIR-3 KYC Web once every three financial years, by 30 June, instead of every year.

LLPs

FilingDue
Form 11 (annual return)30 May
Form 8 (statement of account and solvency)30 October

Late filing on the MCA portal attracts additional fees for each day of delay, with no upper limit for several forms.

This note is general information, not advice on anyone's facts. Send an enquiry about a specific matter.

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