ROC Filings and Due Dates: As per the provisions of the Companies Act, 2013 and the Limited Liability Partnership Act, 2008, every Company and LLP is mandatorily required to comply with the annual ROC (Registrar of Companies) filings. In case one missed the due dates is liable to face penalties and legal consequences. Therefore, it is advisable to maintain an organised compliance calendar to ensure timely compliances with these deadlines to avoid penalties, article covers:
- Key ROC filings
- Due dates for FY 2025-26
- Consequences of non- compliances
What are ROC filings and their purpose?
“ROC filings” refers to the statutory forms, returns, and statements that companies and LLPs are required to file with the MCA (Ministry of Corporate Affairs)/ Registrar of Companies.
These records helps public to be updated about companies:
- Financial health — in the form of balance sheet and profit/ loss
- Ownership, shareholding pattern and director’s details
- Loans, deposits and charges
- Resolutions passed by the board
- Related party transactions
- Director’s compliance (KYC)
Key ROC Filings and Due Dates for FY 2025-25
Tabulated below is the comprehensive list of major ROC/ MCA filings for companies/ LLPs (due dates falling in the year 01-April-2025 to 31-March-2026).
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| Form | Purpose/ Applicability | Due date |
| DIR- 3 (KYC) | KYC of Directors holding DIN as on 31-Mar-2025 | 30-Sep-2025 |
| DPT- 3 | Return of deposits/ outstanding loans/ advances as on 31-Mar-2025 | 30-Jun-2025 |
| LLP Annual Return (Form 11) | Annual Statement of LLP for FY 2024-25 | 30-May-2025 |
| ADT- 1 | Appointment/ reappointment of auditor | Within 15 days of AGM |
| AOC- 4,AOC- 4 CFS | Filing of financial statements and consolidated financial statements (if applicable) | Within 30 days of AGM |
| MGT- 7 | Annual Return (listing of shareholders, director) | Within 60 days of AGM |
| MGT- 14 | Filing of resolutions (special resolutions and board resolutions) | Within 30 days of passing resolution |
| CRA- 4 (Cost Audit) | Filing of Cost audit report (if applicable) | Within 30 days of receipt of cost auditor’s report |
| CSR- 2 | Reporting on Corporate Social Responsibility (CSR) contribution | On or before 31-Mar-2026 |
| FLA (Foreign Liabilities and Assets) | Annual return to RBI (if Company having FDI or ODI) | 15-Jul-2025 |
Consequences for Delay or Default in Filing
Failure to file or late filing of ROC/ MCA forms can lead to the following consequences:
- Daily late fees of Rs.100 per day or multiples thereof for the forms like AOC-4, MGT-7 etc.
- Loss of credibility and reputation of the company/ LLP resulting in inability to raise funds.
- The continuous default can lead to the derecognition or striking off of the company from ROC/ MCA.
- Disqualification of directors along with the legal notices and prosecution of officers in default.
Strategies and Tips to Stay Compliant
Here are some practical tips that will ensure that you don’t miss any deadline:
- Maintain a compliance calendar/ schedule of all crucial ROC due dates. Use Google/ Outlook Calendar.
- Make sure that the financial statements, audit report, director’s report all must be finalized and ready before the date of AGM.
- To avoid last minute delays, clearly delegate or assign the responsibility for each ROC filings amongst the team members.
- Maintain a record of board resolutions, AGM resolutions and notices, forms filed alongwith SRN and receipts (can help during scrutiny or audits).
- Use digital tools or software to get facilities like alert services, dashboard reports, and auto- reminders.
For the smooth functioning and legal well being of any Company or LLP, understanding ROC/ MCA filing due dates is very crucial as these are not just statutory forms but a reflection of the company’s transparency and credibility.
The company can efficiently manage their annual compliance obligations without last minute stress with the right plans and schedules at place.
In brief, compliance is not just about meeting the deadlines, but it’s about establishing a foundation of trust and accountability.
Remember– Compliance delayed is compliance denied.
