The Registrar of Companies (ROC) has issued the Compliance Calendar for FY 2025–26, outlining mandatory filing deadlines for all registered companies and LLPs in India. The calendar aims to ensure timely adherence to corporate governance norms, preventing penalties and maintaining legal standing under the Companies Act, 2013.
Key Compliance Highlights
Every company incorporated under the Ministry of Corporate Affairs (MCA) must file its annual returns, financial statements, and other statutory forms within the specified due dates.
- Form MGT-7/MGT-7A – Annual Return: Due within 60 days from the Annual General Meeting (AGM) date.
- Form AOC-4 – Filing of Financial Statements: Due within 30 days of the AGM.
- Form ADT-1 – Auditor Appointment: Must be filed within 15 days of the AGM.
- DIR-3 KYC – Director KYC Update: Due by September 30, 2025.
- Form DPT-3 – Return of Deposits: Due by June 30, 2025.
- Form MSME-1 – Half-Yearly Return for Outstanding Payments: Due by October 30, 2025, and April 30, 2026.
For Limited Liability Partnerships (LLPs):
- Form LLP-8 – Statement of Accounts and Solvency: Due by October 30, 2025.
- Form LLP-11 – Annual Return: Due by May 30, 2026.
Importance of ROC Compliance
Non-compliance with ROC deadlines can attract hefty penalties, additional fees, or even legal disqualification of directors. Maintaining up-to-date records reflects strong corporate governance and boosts investor confidence.
The ROC Compliance Calendar 2025–26 acts as a structured guide, ensuring businesses remain compliant and transparent throughout the financial year.
India Advocacy Insight
The new compliance roadmap reinforces the government’s focus on ease of doing business and accountability. By digitizing and streamlining filing processes, the MCA ensures that companies—whether large corporations or small LLPs—maintain discipline, accuracy, and transparency in all statutory submissions.
