What annual filings does a private limited company have?

The core annual filings are AOC-4 (financial statements) and MGT-7 (annual return) after the AGM, plus DIR-3 KYC for every director. Depending on the company there may also be DPT-3, MSME-1 and others.

AOC-4 is due within 30 days of the AGM. For a company holding its AGM on 30 September, that's around 29–30 October.

MGT-7 (or MGT-7A for small companies and OPCs) is due within 60 days of the AGM — around 28–29 November for a 30 September AGM.

What happens if a company misses ROC filings?

Late MCA filings attract daily additional fees, and persistent default can lead to the company being marked non-compliant or even struck off, with consequences for directors. It also surfaces immediately in due diligence.

The ROC annual filing calendar for a private limited company

AOC-4, MGT-7, DIR-3 KYC and more — the MCA filings every private limited company owes each year, when they're due, and why missing them is serious.

3 June 2026 · ComplianceStack

The yearly rhythm

A private limited company's ROC calendar hangs off one event: the Annual General Meeting (AGM), which must be held within six months of the financial year-end — by 30 September for a 31 March year-end. Most annual filings are timed relative to it.

The core filings

AOC-4 — financial statements. Due within 30 days of the AGM. This is how your audited financials reach the MCA.
MGT-7 / MGT-7A — annual return. Due within 60 days of the AGM. It captures shareholding, directors and the year's changes. Small companies and OPCs file the abridged MGT-7A.
DIR-3 KYC — director KYC. Due 30 September each year, for every director with a DIN. Miss it and the DIN is deactivated with a ₹5,000 reactivation fee.

Check any of these against your AGM date with the due-date checker.

Filings that depend on your situation

Depending on the company, you may also owe:

DPT-3 — return of deposits and certain loans, by 30 June.
MSME Form 1 — half-yearly, for dues to micro and small suppliers beyond 45 days.
ADT-1 — notifying the appointment of your auditor, within 15 days of the AGM.
INC-20A — the commencement-of-business declaration, within 180 days of incorporation (one-time).

Why ROC default is serious

Unlike a one-off late fee, ROC defaults compound: additional fees accrue daily, and continued non-filing can render the company ACTIVE-non-compliant or lead to it being struck off, with personal consequences for directors. And because ROC status is public, it's one of the first things a buyer or investor checks in due diligence — a clean filing history is a quiet asset.

Keeping it organised

The ROC calendar is predictable, which makes it well suited to automation: fixed filings, fixed dates, clear owners (usually your CS). ComplianceStack places the whole corporate bucket on one calendar, computes each date from your AGM, and keeps the SRNs and acknowledgements as evidence — so your company is always diligence-ready.

General information, not legal advice — confirm your company's specific filings and dates with your company secretary.

FAQs

What annual filings does a private limited company have?: The core annual filings are AOC-4 (financial statements) and MGT-7 (annual return) after the AGM, plus DIR-3 KYC for every director. Depending on the company there may also be DPT-3, MSME-1 and others.
When is AOC-4 due?: AOC-4 is due within 30 days of the AGM. For a company holding its AGM on 30 September, that's around 29–30 October.
When is MGT-7 due?: MGT-7 (or MGT-7A for small companies and OPCs) is due within 60 days of the AGM — around 28–29 November for a 30 September AGM.
What happens if a company misses ROC filings?: Late MCA filings attract daily additional fees, and persistent default can lead to the company being marked non-compliant or even struck off, with consequences for directors. It also surfaces immediately in due diligence.

This article is general information, not tax, legal or accounting advice. Statutory timelines and thresholds change by notification — confirm applicability and interpretation with your CA, CS, or lawyer before acting.

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