ROC annual filing due dates for FY 2025-26: AOC-4, MGT-7 and the rest

Once a company's books for the year are closed, a set of filings with the Registrar of Companies (ROC) follows. For FY 2025-26, the year from 1 April 2025 to 31 March 2026, that season is now. This is the list of dates a CA or CS office works from, how each one is counted, and what missing it costs.

This is general information for professionals, not legal advice. Dates assume a 31 March year end and no extension by the Ministry; check the latest MCA notifications and circulars before you file.

The dates at a glance

For a company with a 31 March year end:

• Annual General Meeting (AGM): within six months of the year end, so by 30 September 2026. A company's first AGM can be held within nine months of the end of its first financial year.
• AOC-4 (financial statements): within 30 days of the AGM.
• MGT-7 (annual return), or MGT-7A: within 60 days of the AGM.
• ADT-1 (auditor appointment): within 15 days of the AGM at which the auditor is appointed or reappointed.
• CSR-2: filed with AOC-4 by companies to which the CSR rules apply.
• DPT-3 (return of deposits and outstanding loans): by 30 June each year, for the year just ended.
• MSME-1: twice a year, by 30 April for October to March and by 31 October for April to September. It applies only to a company that owes payments to micro or small suppliers beyond 45 days.

For an LLP:

• Form 11 (annual return): within 60 days of the year end, so by 30 May.
• Form 8 (statement of account and solvency): within 30 days of the end of six months from the year end, so by 30 October.

A worked example

A private company held its AGM on 30 September 2026. AOC-4 is then due about 30 October 2026, and MGT-7 about 29 November 2026.

Most practitioners leave out the day of the AGM when counting days. To be safe, plan to file a day early. If the AGM was held on 20 September instead, both dates move ten days earlier.

This is why the AGM date matters so much. Every date after it depends on it, and an AGM that moves changes the dates that follow. Enter the planned date as soon as it is fixed, and correct it if it changes.

MGT-7 or MGT-7A

One person companies and small companies file the shorter MGT-7A. Everyone else files MGT-7.

Whether a company is a small company depends on its paid-up capital and turnover against limits that the Ministry has revised more than once, most recently in 2025. Some companies are excluded altogether, such as public companies, holding and subsidiary companies, and Section 8 companies. Check the current limits and the exclusions for each company before you choose the form. Filing the wrong one means filing again.

What a missed date costs

For AOC-4 and MGT-7, a late filing carries an additional fee on top of the normal filing fee. It is ₹100 for each day of delay, for each form. A form filed 20 days late costs ₹2,000 more.

The Companies Act also provides for penalties on the company and on officers in default for late annual filings. They are separate from the additional fee and depend on the section. A firm that looks after many companies should treat the additional fee as the minimum cost of a missed date, not the whole of it.

When the Ministry extends a date

From time to time the Ministry of Corporate Affairs extends filing dates by general circular, usually for a class of companies or a class of forms. When it does, the dates above change for those filings. Keep a record of each circular you rely on, and note which companies it applies to.

Keeping track across many companies

A spreadsheet of due dates works until the first AGM moves. After that, someone has to remember which rows to change.

ThinkFiling Secretarial is built for firms that look after many companies. It works out each company's filings and dates from its type, capital and AGM date, moves the dates when the AGM date changes, and reminds your team before each one falls due. There is a 14-day free trial, and you can start by adding a single company.