Every private limited company and LLP in India has a fixed set of annual filings with the Registrar of Companies (ROC). The forms are the same every year. The dates mostly are too. Yet late fees on these forms are one of the most common and avoidable costs for small businesses. This guide sets out the due dates for filings relating to FY 2025-26 (the year ended 31 March 2026), what happens if you are late, and the position on extensions as of October 2026.
Quick summary table
The dates below assume a 31 March year end and an AGM held on the last permitted day, 30 September 2026. If your AGM was earlier, your AOC-4 and MGT-7 deadlines are earlier too.
| Form / event | Who files | Due date (FY 2025-26) | If late |
|---|---|---|---|
| AGM | Companies (not OPCs) | Within 6 months of year end: 30 September 2026 | Fine on company and officers under section 99 |
| AOC-4 (financial statements) | Companies | Within 30 days of AGM: about 29 October 2026 | Additional fee of Rs 100 per day, plus penalty |
| AOC-4 (OPC) | One Person Companies | Within 180 days of year end: 27 September 2026 | Additional fee of Rs 100 per day, plus penalty |
| MGT-7 / MGT-7A (annual return) | Companies (MGT-7A for small companies and OPCs) | Within 60 days of AGM: 29 November 2026 | Additional fee of Rs 100 per day, plus penalty |
| ADT-1 (auditor appointment) | Companies appointing or re-appointing an auditor | Within 15 days of AGM | Additional fee, a multiple of the normal fee |
| DIR-3 KYC | Every DIN holder, once in three years | 30 June of the relevant year | DIN deactivated; Rs 5,000 to reactivate |
| DPT-3 (return of deposits) | Companies with outstanding loans or deposits | 30 June 2026 | Additional fee, plus penalty under the Deposit Rules |
| MSME-1 (half-yearly) | Companies with MSE dues over 45 days | 30 April (Oct to Mar) and 31 October (Apr to Sep) | Penalty under section 405(4) |
| LLP Form 11 (annual return) | All LLPs | 30 May 2026 | Additional fee, a multiple of the normal fee |
| LLP Form 8 (accounts and solvency) | All LLPs | 30 October 2026 | Additional fee, a multiple of the normal fee |
AGM: the date that drives the rest
A company must hold its AGM within six months of the end of the financial year. For FY 2025-26, that means by 30 September 2026. A company’s first AGM can be held within nine months of the end of its first financial year.
The ROC can extend the time for an AGM, other than the first AGM, by up to three months for special reasons. The company applies in Form GNL-1 before the due date. An extension is not automatic, so apply early if you know the audit will be late. OPCs do not need to hold an AGM.
AOC-4: financial statements
AOC-4 is due within 30 days of the AGM. If you held your AGM on 30 September 2026, file by 29 October 2026 to be safe. Companies with subsidiaries also file AOC-4 CFS for consolidated accounts. Some companies must file in XBRL format.
An OPC follows a different rule. It files AOC-4 within 180 days of the year end, which is 27 September 2026 for FY 2025-26.
MGT-7 and MGT-7A: annual return
The annual return is due within 60 days of the AGM. For a 30 September AGM, that is 29 November 2026. Small companies and OPCs file the shorter MGT-7A. Other companies file MGT-7. Make sure shareholding, director and meeting details match your registers and your AOC-4.
Late fees and penalties on AOC-4 and MGT-7
Two separate costs apply when these forms are late.
- Additional fee. Rs 100 per day of delay, for each form, with no upper cap. It runs from the due date until the day you file. A year’s delay on both forms costs over Rs 73,000 in additional fees alone.
- Penalty. Under sections 92 and 137 of the Companies Act, the ROC can levy a penalty of Rs 10,000 on the company, plus Rs 100 per day of continuing default, up to Rs 2 lakh. Each officer in default faces Rs 10,000 plus Rs 100 per day, up to Rs 50,000. Small companies, OPCs and startups generally get a lower penalty under section 446B.
Two years of non-filing can also lead to strike-off and director disqualification. That is far more costly than the fee.
ADT-1: auditor appointment
When an auditor is appointed or re-appointed at the AGM, the company files ADT-1 within 15 days. A company’s first auditor is appointed by the board within 30 days of incorporation and ADT-1 is filed for that too. A late ADT-1 attracts an additional fee that is a multiple of the normal filing fee and rises with the length of the delay.
DIR-3 KYC: now once every three years
This is the biggest change in 2026. The MCA amended the Companies (Appointment and Qualification of Directors) Rules in December 2025, with effect from 31 March 2026. Annual director KYC has been replaced by a filing once every three years, due by 30 June.
- Filing on time is free.
- If you miss it, the DIN is deactivated. Reactivation needs a fee of Rs 5,000, under fee rules amended on 21 April 2026.
- Any change in a director’s mobile number, email or residential address must be updated through DIR-3 KYC Web within 30 days of the change. The fee for this is Rs 500.
How the three-year cycle applies to directors with older KYC histories is not fully clear yet. If you are unsure whether a director was due in 2026, check the DIN status on the MCA portal. Our DIR-3 KYC service can confirm and file for you.
DPT-3: return of deposits
DPT-3 is due by 30 June every year. It applies to companies with outstanding loans or money received that is not treated as a deposit, such as loans from directors. Many small companies miss it because they think they have “no deposits”. Late filing attracts an additional fee. The Deposit Rules also provide for a penalty of up to Rs 5,000, plus up to Rs 500 per day for a continuing default.
MSME-1: half-yearly return
If your company owes money to micro or small enterprise suppliers for more than 45 days, it must file MSME-1. The return for April to September is due by 31 October. The return for October to March is due by 30 April. There is no nil return. Non-filing can attract a penalty under section 405(4) of Rs 20,000 plus Rs 1,000 per day, up to Rs 3 lakh for the company, with separate penalties on officers.
LLP annual filings: Form 11 and Form 8
Every LLP files two annual forms, even if it had no business during the year.
- Form 11 (annual return) is due within 60 days of the year end, which is 30 May 2026 for FY 2025-26.
- Form 8 (statement of account and solvency) is due within 30 days of six months from the year end, which is 30 October 2026.
Since 1 April 2022, the late fee for LLP forms is no longer a flat Rs 100 per day. It is a multiple of the normal filing fee that rises with the delay. For a small LLP it goes up to 15 times the normal fee within a year. For other LLPs it goes up to 30 times. After 360 days, a further daily amount is added. Separate penalties can also apply to the LLP and its designated partners. Our LLP annual compliance service covers both forms and the ITR.
Extensions: the position as of October 2026
For the previous year, FY 2024-25, the MCA did give relief. It first extended annual filings to 31 December 2025 and then, by General Circular No. 08/2025 dated 30 December 2025, to 31 January 2026 without additional fees. That relief was linked to the move to the MCA V3 portal and revised forms.
For FY 2025-26 filings, we are not aware of any MCA extension as of mid-October 2026. Professional bodies have asked for one. On 9 October 2026, the ICSI asked the MCA for a one-time extension of AOC-4, MGT-7, MGT-7A, ADT-1 and related forms to 31 December 2026, without additional fees. A request is not an extension. Until the MCA issues a circular, the normal due dates apply.
On the income tax side, the CBDT has extended the tax audit report date for AY 2026-27 to 21 October 2026 and the ITR date for audit cases to 21 November 2026. This does not change ROC due dates.
Always check the MCA portal for any extension before you plan around a date.
Practical tips
- Finish the audit by August so the AGM is not rushed.
- Keep the director DSCs valid. An expired DSC is a common reason for last-minute delays.
- File AOC-4 and MGT-7 together soon after the AGM. Do not wait for the last day.
- Do not wait for an extension. If one comes, it is a bonus.
Want all of this handled for a fixed fee? See our annual compliance for private limited companies or compare our plans. New founders can start with our startup compliance checklist for FY 2026-27.
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This article is general information as of October 2026 and not professional advice.