# ROC Compliance Checklist 2026-27 for Private Limited Companies | Pravinjana

> Every recurring MCA filing a private limited company must make: board meetings, AGM, AOC-4, MGT-7/7A, DIR-3 KYC (now every three years), DPT-3, MSME-1 and their due dates.

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# Annual ROC compliance checklist for private limited companies

Late MCA filings cost ₹100 a day per form with no upper limit — and enough of them can get a company struck off. This is the full yearly calendar.

Company Law · 6 min read · Updated November 2026 · By Pravinjana Consultants

Key takeaways

  * The core yearly filings are **AOC-4** (financial statements) within 30 days of the AGM and **MGT-7/7A** (annual return) within 60 days.
  * The AGM must be held by **30 September** for a March year-end.
  * **DIR-3 KYC is no longer annual** : from 31 March 2026, directors file once every three financial years, by 30 June.
  * Late filing attracts an additional fee of **₹100 per day per form** , with no cap.

## The yearly calendar (financial year ending 31 March)

Compliance| What it is| Due  
---|---|---  
Board meetings| At least 4 a year, gap not more than 120 days. Small companies and OPCs: 2 a year, one in each half, at least 90 days apart.| Through the year  
MBP-1 and DIR-8| Directors disclose their interests and confirm they aren't disqualified| First board meeting of the year  
DPT-3| Return of deposits and outstanding loans/money not treated as deposits| 30 June  
DIR-3 KYC| KYC of every director holding a DIN — now once every three financial years| 30 June (in the due year)  
MSME-1| Half-yearly return if payments to micro/small suppliers are outstanding beyond 45 days| 31 October and 30 April  
Annual General Meeting| Adopt financial statements, declare dividend, appoint/re-appoint directors| By 30 September  
AOC-4| Filing of financial statements and board's report| Within 30 days of the AGM  
MGT-7 / MGT-7A| Annual return (MGT-7A for small companies and OPCs)| Within 60 days of the AGM  
  
For a company whose AGM is on 30 September 2026, that means AOC-4 by 30 October 2026 and MGT-7/7A by 29 November 2026. The MCA sometimes extends these dates by circular — but only plan around an extension once it's actually notified.

## DIR-3 KYC: what changed in 2026

Until 2025, every director had to file DIR-3 KYC every year. From **31 March 2026** , a director holding a DIN files **once every third consecutive financial year** , by 30 June. Directors who received their DIN in 2025-26 file their first KYC in April–June 2029. If your mobile number, email or address changes in between, update it straight away — don't wait for the three-year cycle. A missed KYC deactivates the DIN and carries a ₹5,000 fee to reactivate it.

## Event-based filings people forget

  * **INC-20A** — declaration of commencement of business, within 180 days of incorporation (for companies with share capital).
  * **First board meeting** within 30 days of incorporation, and the first AGM within nine months of the end of the first financial year.
  * **DIR-12** — appointment or resignation of a director, within 30 days.
  * **PAS-3** — allotment of shares, within 30 days of allotment.
  * **MGT-14** — certain board and special resolutions, within 30 days.
  * **INC-22** — change in registered office address.
  * **CHG-1** — creation or modification of a charge when you take a secured loan, within 30 days.

## What happens if you miss filings

  * An **additional fee of ₹100 per day** for each late form, with no upper limit — a year's delay on two forms is over ₹70,000.
  * Penalties on the company and on every officer in default.
  * Directors of a company that hasn't filed its financial statements or annual returns for three consecutive years are **disqualified** for five years from all companies.
  * The Registrar can **strike off** a company that isn't carrying on business or filing.

If filings are already behind, it's usually far cheaper to catch up promptly — and to check whether a condonation or settlement scheme is open — than to let the fees keep running.

## Frequently asked questions

What is the due date for AOC-4 and MGT-7 for 2025-26?

AOC-4 is due within 30 days of the AGM and MGT-7/MGT-7A within 60 days. With the AGM on 30 September 2026, that is 30 October 2026 and 29 November 2026, unless the MCA notifies an extension.

Is DIR-3 KYC still required every year?

No. From 31 March 2026, directors file DIR-3 KYC once every three consecutive financial years, by 30 June, and update details whenever they change.

What is the penalty for late ROC filing?

An additional fee of ₹100 per day per form with no maximum, plus possible penalties on the company and officers. Three years of non-filing disqualifies the directors.

Does a company with no business still need to file?

Yes. Filings are due every year whether or not the company traded. A company that won't trade can apply for dormant status or closure instead.

This guide explains the law in general terms as at November 2026. It is not advice for your specific situation — rules change with each Budget and their application depends on your facts.

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