ROC Annual Filing Calendar for Private Limited Companies
The complete year-round ROC filing calendar for Indian private limited companies - AOC-4, MGT-7, ADT-1, DPT-3 and DIR-3 KYC deadlines explained.
Every private limited company registered in India must file a set of forms with the Registrar of Companies (ROC) each year, and the deadlines are tied to when the company holds its Annual General Meeting, not to the calendar year.
Key facts at a glance
- AOC-4 (financial statements) is due within 30 days of the AGM.
- MGT-7 or MGT-7A (annual return) is due within 60 days of the AGM.
- The AGM must generally be held within 6 months of the financial year end (by 30 September for a 31 March year-end).
- ADT-1 (auditor appointment/reappointment) is due within 15 days of the AGM.
- DPT-3 (return of deposits) is typically due by 30 June each year.
- Filing obligations apply regardless of turnover or business activity - a dormant or zero-revenue company still has to file.
- Late ROC filings attract a per-day additional fee with no upper cap, on top of any statutory penalty.
The annual filing calendar
Most private limited companies in India follow a financial year running 1 April to 31 March. Based on that, here is how the main ROC-linked deadlines typically fall in sequence:
| Form | Purpose | Typical due date |
|---|---|---|
| ADT-1 | Auditor appointment/reappointment | Within 15 days of AGM |
| AOC-4 | Filing of financial statements and board report | Within 30 days of AGM |
| MGT-7 / MGT-7A | Annual return | Within 60 days of AGM |
| DPT-3 | Return of deposits and specified receipts | By 30 June (for preceding FY) |
| DIR-3 KYC | Annual KYC for every director holding a DIN | By 30 September |
| CSR-2 | CSR report (where CSR provisions apply) | Attached to or after AOC-4, per MCA timeline |
Because AOC-4 and MGT-7 deadlines are calculated from the AGM date rather than a fixed calendar date, the actual filing window shifts if a company holds its AGM early or gets an extension. Always calculate from your company's actual AGM date rather than assuming 30 September plus 30 or 60 days.
Why the AGM date drives everything
The Companies Act ties most annual compliance to the AGM rather than the financial year end directly. A company must generally hold its AGM within six months of the financial year closing, which is why 30 September is the informal "deadline season" for most Indian private companies with a 31 March year-end. A newly incorporated company gets more room - its first AGM can be held within nine months of the end of its first financial year.
Once the AGM date is fixed, AOC-4 and MGT-7/MGT-7A deadlines are simply counted forward from that date. If a company genuinely cannot hold its AGM on time, it can apply to the Registrar for an extension, but that is an exception process, not a routine one.
Which companies file the abridged return
Small companies (based on paid-up capital and turnover thresholds defined under the Companies Act) and One Person Companies file the simpler MGT-7A instead of the full MGT-7. All other private and public companies file the standard MGT-7. The thresholds that define a "small company" are revised periodically, so a company should re-check its status each year rather than assuming it still qualifies.
What happens if you miss a deadline
Missing an ROC deadline does not just mean a late fee - it can also affect a company's overall compliance standing and, in persistent cases, the eligibility of its directors to hold directorships elsewhere. The additional fee for late filing typically accrues per day of delay and has no ceiling, so a filing that is a few months late can end up costing many times the original government fee. Repeated non-filing over consecutive years can also trigger the Registrar's process for marking a company as inactive or eventually striking it off the register.
Practical tips for staying on schedule
Fix the AGM date early in the financial year rather than waiting until the deadline window opens, since every downstream form depends on it. Keep the auditor appointment and ADT-1 filing as the first item on the post-AGM checklist, since its 15-day window is the tightest of the group. And build a standing reminder for DIR-3 KYC and DPT-3, since these two run on fixed calendar dates independent of the AGM and are easy to forget precisely because they do not move each year.
Sources
- Ministry of Corporate Affairs - mca.gov.in
- MCA21 e-filing portal - mca.gov.in
If you are not sure where your company currently stands on its ROC and broader statutory calendar, ComplianceCheck's state-wise compliance assessment gives you a clear picture in a few minutes.
This guide is general information, not legal advice. Requirements vary by state, sector and headcount — confirm specifics with a compliance professional or the relevant authority.
Frequently Asked Questions
- What is the ROC annual filing deadline for a private limited company?
- There is no single deadline - AOC-4 (financial statements) is due within 30 days of the AGM and MGT-7 or MGT-7A (annual return) is due within 60 days of the AGM, and the AGM itself must generally be held within six months of the financial year end.
- Do inactive or zero-turnover companies still need to file with the ROC?
- Yes. Every registered private limited company must file AOC-4 and MGT-7/MGT-7A every year regardless of turnover, profit, or business activity, until it is formally struck off or wound up.
- What is the difference between MGT-7 and MGT-7A?
- MGT-7A is an abridged annual return available to small companies and One Person Companies, while MGT-7 is the full annual return that all other companies must file.
- What happens if a company misses its ROC filing deadline?
- Late filings attract an additional government fee, commonly charged per day of delay with no upper cap, and can also expose the company and its officers to penalties or disqualification risk under the Companies Act.
- When is the auditor appointment form ADT-1 due?
- ADT-1 must be filed within 15 days of the Annual General Meeting at which the auditor is appointed or reappointed.
- By when must a company hold its Annual General Meeting?
- The AGM must generally be held within six months of the end of the financial year, so for a 31 March year-end that means by 30 September, except that a company's first AGM can be held within nine months of its first financial year end.
- What is DPT-3 and when is it due?
- DPT-3 is the annual return of deposits and other specified receipts that are not deposits, and it is generally due by 30 June each year for the preceding financial year.
Check your status
State-Wise Compliance Check
Identifies which state-specific laws apply to your business — Professional Tax, Labour Welfare Fund, and Shops & Establishment deadlines.