ROC Filing Due Dates: 2026 Deadlines & Penalties

ROC filing due dates are important for every company registered under the Companies Act, 2013. Missing an annual filing can lead to additional filing fees, statutory penalties and, in cases of prolonged non-compliance, serious consequences for the company and its directors.

For most Indian companies, annual ROC compliance involves filing the company’s financial statements and annual return with the Registrar of Companies (ROC) through the MCA system. The two filings most founders need to track are AOC-4 for financial statements and MGT-7 or MGT-7A for the annual return.

The key point is that these are not always fixed calendar dates. The deadline for most companies is calculated from the date of the Annual General Meeting (AGM). For the financial year ending 31 March 2026, a company holding its AGM on the last generally permitted date needs to plan its AOC-4 and annual-return filings accordingly.

This guide explains the applicable timelines, 2026 filing calendar, late fees, extensions, filing requirements and what to do if a company has already missed a deadline.

What Are ROC Filing Due Dates?

ROC filing refers to the periodic filing of prescribed company information with the Registrar of Companies. These filings allow the Ministry of Corporate Affairs (MCA) to maintain updated records about companies incorporated in India.

Annual ROC compliance generally involves two important categories of information:

• Financial statements: Filed through the applicable version of Form AOC-4.
• Annual return: Filed through MGT-7 or MGT-7A, depending on the company and applicable rules.

These filings are separate from income-tax returns and GST returns. Filing the company’s income-tax return does not replace its annual MCA filing obligations.

Lawizer’s annual compliance service can help businesses coordinate recurring ROC and MCA requirements instead of tracking every deadline manually.

Is ROC filing mandatory every year?

For companies covered by the annual filing provisions of the Companies Act, annual financial statements and annual returns generally have to be filed every year. The obligation does not disappear simply because the company had low revenue or did not conduct substantial business.

A company should therefore avoid assuming that a “zero business” year means that no ROC filing is necessary. The correct filing requirement depends on the company’s legal status and applicable provisions.

ROC Filing Due Dates for 2026

For most companies following a 31 March financial year, the annual compliance cycle for FY 2025-26 leads into the 2026 AGM and subsequent MCA filings.

Compliance	General statutory timeline	Common 2026 planning point
AGM	Generally within six months from the close of the financial year	30 September 2026 for a 31 March 2026 year-end, where applicable
AOC-4	Within 30 days of the AGM	Calculate from the actual AGM date
MGT-7	Within 60 days of the AGM	Calculate from the actual AGM date
MGT-7A	Annual return in the applicable abridged format for eligible companies	Generally follows the annual-return filing timeline

The exact filing date should always be checked against the applicable MCA rules, the company’s AGM date and any notification or relaxation issued by the MCA.

What are the MCA filing due dates for 2026?

For a company with a 31 March 2026 year-end, the AGM is generally required to be held within six months from the close of the financial year. For a standard 31 March year-end, that generally places the AGM deadline on 30 September 2026.

Once the AGM is held, the next deadlines are calculated from that actual AGM date. Section 137 provides a 30-day filing period for financial statements, while Section 92 provides a 60-day period for the annual return. :contentReference[oaicite:1]{index=1}

For example, if the AGM is held on 30 September 2026, the company should calculate the AOC-4 and MGT-7/MGT-7A deadlines from that date and verify the exact due date displayed by the MCA filing system before submission. Different professional compliance calendars may display 29/30 October and 28/29 November because of date-counting conventions, so the MCA-generated filing deadline should be treated as the practical final check.

What is the last date to file ROC returns for a Private Limited Company?

There is no single universal ROC filing date that applies to every private limited company. The important dates depend on the company’s financial year, AGM date, applicable forms and whether any special relaxation has been notified.

For a typical private limited company with a 31 March financial year-end:

• The AGM is generally due by 30 September.
• AOC-4 is generally due within 30 days of the AGM.
• MGT-7 is generally due within 60 days of the AGM.

Founders should therefore track the AGM date first and then calculate each subsequent filing deadline.

What are the ROC filing deadlines for an OPC?

One Person Companies have an important difference. An OPC is not required to hold an AGM in the same way as other companies, and Section 137 specifically provides that an OPC files its financial statements within 180 days from the closure of the financial year.

This means an OPC should not simply copy the annual compliance calendar used by a typical private limited company.

Lawizer also provides a dedicated ROC annual return filing service for OPCs.

What Is the Time Limit for ROC Filing?

The time limit depends on the filing being made. The two most important annual filings are AOC-4 and MGT-7/MGT-7A.

AOC-4: Financial statements

Section 137 generally requires a company to file its adopted financial statements with the Registrar within 30 days of the AGM. The provision also deals with situations where the AGM is not held and contains a separate 180-day rule for an OPC. :contentReference[oaicite:2]{index=2}

AOC-4 generally covers the company’s financial statements and the documents required to accompany them under the Companies Act.

Before filing, the company should ensure that its financial statements have been properly prepared, approved and signed as required.

MGT-7: Annual return

Section 92 generally requires the annual return to be filed within 60 days from the date on which the AGM is held. If an AGM is not held, the law provides for filing within 60 days from the date on which the AGM should have been held, along with the prescribed statement regarding the reason for not holding it. :contentReference[oaicite:3]{index=3}

The annual return contains information about the company’s registered office, business activities, shareholding, members, directors and other prescribed particulars.

MGT-7A: Abridged annual return

MGT-7A is the abridged annual-return form prescribed for eligible classes such as One Person Companies and small companies. It should not be treated as a form that every private limited company can use.

The company should first establish whether it qualifies for the applicable abridged annual return before preparing the form.

Why should you file before the last day?

• Documents may require correction before submission.
• Digital Signature Certificates may expire or fail validation.
• Financial figures may need reconciliation.
• Professional certification may take time.
• MCA portal issues can delay submission.
• A rejected or resubmitted form can consume additional time.

Lawizer’s guide to the MCA V3 portal and common filing errors covers practical issues such as DSC mismatches, form sequencing and financial-data errors.

Is ROC Filing Mandatory for a Private Limited Company?

Yes. Annual statutory filing is an important compliance obligation for a private limited company. Incorporation is not the end of the company’s MCA responsibilities.

A private limited company generally needs to maintain its statutory records, prepare its financial statements, conduct its AGM where required and submit the applicable annual forms to the ROC.

Is ROC filing mandatory every year?

For a company subject to the annual filing provisions, yes. The obligation normally repeats every financial year.

This is why founders should maintain a compliance calendar rather than treating ROC filing as a one-time incorporation task.

If you have recently incorporated a company, Lawizer’s Private Limited Company service and its post-incorporation resources can help you understand the compliance steps that follow incorporation.

Does a company with no business activity still have compliance obligations?

A lack of revenue or business activity does not automatically cancel a company’s statutory filing obligations. Companies should determine the filings applicable to their status rather than assuming that a nil return is unnecessary.

If a company is genuinely no longer required, formal closure may be more appropriate than simply stopping filings. Lawizer provides Private Limited Company closure support for eligible companies.

What Happens If ROC Filing Is Not Done on Time?

Late filing can create two separate types of financial exposure: an additional filing fee for delayed submission and statutory penalties for non-compliance.

What is the late filing fee?

Section 403 provides for an additional fee when documents covered by Sections 92 and 137 are filed after their prescribed period. The additional fee is generally at least ₹100 per day of delay, with the prescribed fee structure applying to the relevant filing. :contentReference[oaicite:4]{index=4}

This is why the commonly used phrase “₹100 per day penalty” can be misleading. For annual ROC filings, the ₹100-per-day amount is an additional filing fee. Separate statutory penalties can also apply under Sections 92 and 137.

Penalty under Section 92

Section 92 provides a statutory penalty where the company fails to file its annual return within the required period. The provision currently specifies a penalty on the company and the officer in default, together with an additional amount for continuing failure, subject to the statutory limits stated in the section. :contentReference[oaicite:5]{index=5}

Penalty under Section 137

Section 137 similarly provides a statutory penalty for failure to file financial statements within the prescribed period. The company and specified officers can be exposed to penalties for continuing default, subject to the limits contained in the provision. :contentReference[oaicite:6]{index=6}

Can directors be disqualified?

Prolonged non-compliance can have consequences beyond filing fees. Under Section 164(2), a director associated with a company that has not filed financial statements or annual returns for any continuous period of three financial years can become ineligible for reappointment or appointment in another company for five years, subject to the statutory provision and applicable facts. :contentReference[oaicite:7]{index=7}

This is very different from saying that a director is automatically disqualified immediately after one missed filing. A single late filing and prolonged three-year default should not be treated as the same situation.

Can the ROC strike off a company?

Yes, a company can face regulatory action leading to removal of its name from the register in circumstances specified under Section 248. One ground concerns a company that has not carried on business or operations for two immediately preceding financial years and has not applied for dormant status.

Non-compliance should therefore be addressed early rather than allowing multiple financial years to remain pending. MCA has used the Section 248 process to issue public notices for companies meeting the statutory grounds for removal. :contentReference[oaicite:8]{index=8}

What should you do if you missed a filing deadline?

1. Check the company’s MCA filing history.
2. Identify every pending annual form and financial year.
3. Confirm the correct filing sequence.
4. Finalise or update the required financial statements.
5. Calculate the applicable additional filing fee.
6. Complete the pending forms and submit them through MCA.
7. Keep the SRN and payment challans for your records.

Lawizer’s guide on what happens when a ROC annual filing deadline is missed explains the recovery process in greater detail.

Will There Be Any Extension for ROC Filing in 2026?

Founders should never assume that an extension will be granted simply because the annual filing season is approaching.

The MCA has issued extensions and temporary relaxations in previous years. For example, MCA General Circular No. 08/2025 allowed eligible FY 2024-25 annual filings to be completed up to 31 January 2026 without additional fees. That relaxation related to FY 2024-25 and should not be treated as an automatic extension for FY 2025-26. :contentReference[oaicite:9]{index=9}

Is the MCA filing date extended?

An extension is effective only when it is formally notified by the MCA or the competent authority. A message circulating on social media, a consultant’s prediction or a temporary portal issue does not by itself change the statutory deadline.

For FY 2025-26, companies should plan on the normal statutory timelines unless an applicable MCA notification provides otherwise.

How should founders check for an extension?

• Check the latest MCA circulars and notifications.
• Check the MCA filing portal before submitting the form.
• Confirm whether the relaxation applies to your company and form.
• Check the financial year covered by the relaxation.

The safest approach is simple: prepare as if there will be no extension. If an official extension is announced later, you gain additional breathing room rather than having to rush your filing.

ROC Filing Calendar for Indian Companies

A useful way to manage annual compliance is to work backwards from the AGM.

Before the AGM

• Complete bookkeeping and account reconciliation.
• Coordinate with the statutory auditor.
• Prepare the financial statements.
• Prepare the Board’s Report and other applicable documents.
• Confirm the AGM date.
• Check the validity of the directors’ Digital Signature Certificates.
• Review statutory registers and corporate records.

After the AGM

Once the AGM is completed, immediately record the filing deadlines for the financial statements and annual return.

• AOC-4: generally within 30 days of the AGM.
• MGT-7/MGT-7A: generally within 60 days of the AGM.

Do not confuse these deadlines with the income-tax return deadline. Corporate ROC compliance and income-tax compliance are separate obligations.

If your business also has GST obligations, you can review Lawizer’s GST registration and compliance resources separately.

Simple example for FY 2025-26

Suppose a private limited company has a financial year ending 31 March 2026 and holds its AGM on 30 September 2026.

The company should then calculate:

• The AOC-4 filing window from the AGM date.
• The MGT-7 or MGT-7A filing window from the AGM date.
• Any other event-based or annual MCA filings applicable to the company.

Because date-counting conventions and MCA filing-system calculations can matter, the company should verify the exact due date shown for the form before making the submission.

AOC-4 vs MGT-7 vs MGT-7A

One of the most common compliance mistakes is treating these forms as interchangeable. They serve different purposes.

Form	Purpose	General timeline
AOC-4	Filing of financial statements and applicable attachments	Within 30 days of AGM for companies to which the AGM-based rule applies
MGT-7	Annual return containing prescribed company information	Within 60 days of AGM
MGT-7A	Abridged annual return for eligible classes such as OPCs and small companies	Generally within the annual-return filing window

What goes into AOC-4?

AOC-4 is associated with the filing of the company’s financial statements and the documents required to accompany them under the Companies Act.

The exact attachments and form version can vary depending on the company and applicable reporting requirements.

What goes into MGT-7 or MGT-7A?

The annual return contains prescribed corporate information, including details relating to the company’s registered office, business activities, securities, members, directors and other matters required under the Companies Act.

The applicable annual-return form depends on the company’s category and the rules in force for that filing year.

How to Avoid Missing ROC Filing Due Dates

Good compliance is mainly about preparation. Founders do not need to memorise every MCA form, but they should have a system for tracking the important dates.

• Maintain an annual MCA compliance calendar.
• Record the AGM date as soon as it is finalised.
• Set reminders before the AOC-4 deadline.
• Set a separate reminder for MGT-7 or MGT-7A.
• Check DSC validity before filing season.
• Start preparing financial statements well before the AGM.
• Keep the latest MCA filings and challans organised.
• Monitor official MCA notifications for any changes.

Lawizer’s annual compliance support is designed for businesses that want recurring MCA filings managed rather than tracking every deadline themselves.

Keep ROC compliance separate from other business compliance

A company’s compliance calendar can include ROC filings, GST returns, income-tax filings, director-related forms, MSME requirements and other sector-specific obligations.

For example, a company may need to combine its ROC planning with GST compliance, trademark protection and other corporate filings.

Keeping all these obligations in one compliance calendar reduces the risk of treating an important statutory filing as an afterthought.

Frequently Asked Questions About ROC Filing Due Dates

What is the time limit for ROC filing?

For most companies, financial statements are generally filed within 30 days of the AGM under Section 137, while the annual return is generally filed within 60 days of the AGM under Section 92. OPCs have a separate 180-day rule for filing financial statements from the end of the financial year.

Is the due date extended for ROC filing?

It can be extended when the MCA issues a specific notification or circular. However, companies should not assume an extension without an official announcement. A previous year’s extension does not automatically apply to the next financial year.

What is the last date to file ROC?

There is no single last date for every company. The relevant date depends on the company’s financial year, AGM date, company category and applicable forms. For most companies, AOC-4 is due within 30 days of the AGM and the annual return within 60 days.

What are the MCA filing due dates for 2026?

For companies with a 31 March 2026 financial year-end, the AGM is generally due by 30 September 2026. AOC-4 and MGT-7/MGT-7A deadlines then run from the actual AGM date. The exact filing deadline should be confirmed on the MCA system.

Is the MCA filing date extended in 2026?

An extension applies only if the MCA formally notifies it. Founders should use the normal statutory deadline for planning unless a current MCA notification provides a different date.

What is the last date to file ROC returns for a Pvt Ltd company?

For a typical private limited company, the financial statements are generally due within 30 days of the AGM and the annual return within 60 days. The exact date depends on when the AGM is actually held.

Is there an extension for the MCA annual filing deadline in 2026?

Do not rely on an extension unless the MCA has officially announced one applicable to your financial year and forms. The safest practice is to prepare and file according to the normal statutory timeline.

Is ROC filing mandatory for a Pvt Ltd company?

Yes. A private limited company is generally subject to annual financial statement and annual return filing requirements, along with other event-based and periodic compliances that may apply to it.

What happens if ROC is not filed?

Late filing can result in additional filing fees and statutory penalties. Prolonged defaults can also expose directors to disqualification under Section 164(2) and may contribute to regulatory action against the company.

Is ROC filing mandatory every year?

For companies covered by the annual filing provisions, yes. The company should review its compliance requirements every financial year and file the applicable forms within the prescribed timelines.

Will there be any extension for ROC filing?

There may be an extension in a particular year if the MCA issues a notification. However, an extension cannot be predicted in advance. Companies should prepare for the normal deadline and treat any later relaxation as additional time.

Final ROC Filing Checklist for Founders

• Confirm the company’s financial year.
• Confirm whether an AGM is required and record its date.
• Complete the financial statements.
• Confirm AOC-4 applicability and deadline.
• Confirm whether MGT-7 or MGT-7A applies.
• Calculate the annual-return filing deadline.
• Check DSC validity.
• Review all attachments before submission.
• Check the MCA portal for the applicable filing fee.
• Save the SRN and payment challan after filing.
• Check whether any other annual or event-based MCA compliance is pending.

Do Not Wait Until the Last Day to Complete Your ROC Filing

Understanding the deadline is only the first step. The real objective is to have the financial statements, annual return, supporting documents and MCA forms ready before the filing window closes.

For most companies, the annual compliance cycle revolves around the AGM, followed by the AOC-4 and annual-return filing windows. Keeping these dates on a compliance calendar can prevent unnecessary additional fees and regulatory problems.

If you are unsure which forms apply to your company, whether an old filing is pending or how to manage your annual MCA compliance, consult Lawizer for annual compliance support. Our team can help coordinate the applicable ROC filings and keep your company’s recurring compliance requirements on track.

Need help with your company’s annual ROC compliance? Start with Lawizer’s annual compliance service and get professional assistance with your recurring MCA requirements.