The ROC Annual Filing Calendar for a Private Limited Company

Every private limited company in India owes the Registrar of Companies a fixed set of annual filings — chiefly AOC-4 (financial statements), MGT-7 (annual return), DIR-3 KYC (director KYC), DPT-3 (deposits return), and ADT-1 (auditor appointment) — each with its own deadline tied to your AGM or the financial year. Miss them and you face per-day penalties, a deactivated DIN, and, after prolonged default, director disqualification and strike-off. Here's the full calendar.

The annual ROC filings, with deadlines

These are the recurring filings every active private limited company must make. Exact dates shift with your AGM and any MCA extension.

AOC-4 — financial statements

File your audited financial statements with the ROC via AOC-4, generally within 30 days of the AGM. Late filing attracts a per-day additional fee.

MGT-7 / MGT-7A — annual return

The annual return (MGT-7, or the abridged MGT-7A for small companies/OPCs) captures shareholders, directors and capital, due within 60 days of the AGM.

DIR-3 KYC — director KYC

Every director with a DIN must file DIR-3 KYC annually, by 30 September. Miss it and the DIN is deactivated with a ₹5,000 reactivation fee — see the DIR-3 KYC deadline.

DPT-3 — return of deposits

An annual return of deposits and outstanding loans not treated as deposits, as of 31 March, due by 30 June — see does your startup's loan/CCD count.

ADT-1 — auditor appointment

Notify the ROC of the statutory auditor's appointment via ADT-1, generally within 15 days of the AGM at which they're appointed.

Others that may apply

• AGM itself — held within six months of financial year-end (by 30 September).
• MSME Form 1 — half-yearly, for outstanding dues to micro/small suppliers beyond 45 days.
• MGT-14 — for certain resolutions (e.g. after a funding round — see post-raise filings).

Why missing ROC filings is serious

ROC defaults aren't just fees. Persistent non-filing leads to director disqualification under Section 164, DIN deactivation, and ultimately strike-off of the company. And because MCA master data is public, overdue filings are visible to any investor or lender who looks — making this a standing item in diligence.

Don't track this in a spreadsheet

The ROC calendar shifts with your AGM date and the occasional MCA extension, and each filing needs the right evidence stored. ComplianceStack generates your applicable ROC calendar from your company profile, reminds the owner ahead of each deadline, and keeps the filed SRN as proof. Get your free compliance health check.