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ROC Compliance Calendar for Private Limited Companies.
Every recurring ROC filing a Private Limited company in India has to make, with due dates, applicable forms and the penalty for default. Prepared for FY 2024-25 and updated for the MCA V3 regime.
This calendar is a working reference. Confirm the applicable dates for your company with a Practising Company Secretary before relying on any filing.
Annual ROC filings
Filings that fall due every financial year for a Private Limited company, irrespective of transactions during the year.
| Form | Purpose | Applicability | Due Date | Penalty for Default |
|---|---|---|---|---|
| AOC-4 | Filing of financial statements with the Registrar of Companies | All companies (including OPC — AOC-4 within 180 days from FY end) | Within 30 days from the date of the AGM (on or before 30 October 2025 for FY 2024-25) | ₹100 per day of default, with no upper cap |
| MGT-7 / MGT-7A | Filing of the annual return of the company | MGT-7A for OPCs and Small Companies; MGT-7 for other companies | Within 60 days from the date of the AGM (on or before 29 November 2025 for FY 2024-25) | ₹100 per day of default, with no upper cap |
| ADT-1 | Intimation of appointment / re-appointment of statutory auditor | All companies, filed after auditor appointment at the AGM | Within 15 days of the AGM (on or before 14 October 2025 for FY 2024-25) | Additional fees up to 12x normal fee based on delay |
| DIR-3 KYC / Web-KYC | Annual KYC of directors holding an active DIN | Every individual holding a DIN as on 31 March of the FY | On or before 30 September 2025 | DIN deactivated; ₹5,000 reactivation fee |
| DPT-3 | Return of deposits and outstanding money not treated as deposits | All companies (other than Government companies) with outstanding loans / receipts as on 31 March | On or before 30 June 2025 | Additional fees plus penalty under Section 76A / Rule 21 |
| MSME-1 | Half-yearly return of outstanding dues to MSME suppliers beyond 45 days | Companies with pending payments to MSME vendors | 30 April 2025 (Oct-Mar) and 31 October 2025 (Apr-Sep) | Penalty under Section 405(4) — up to ₹25,000 on company; up to ₹3 lakh on officers |
| BEN-2 | Return to the Registrar in respect of the declaration of Significant Beneficial Ownership | Applicable on receipt of BEN-1 declarations or on any change | Within 30 days of receipt of BEN-1 or change in SBO | Additional fees; penalty under Section 90 for continuing default |
| CSR-2 | Report on Corporate Social Responsibility as an addendum to AOC-4 | Companies covered under Section 135(1) | On or before 31 December 2025 (for FY 2024-25) | Additional fees and Section 450 penalty |
Event-based ROC filings
Filings triggered by a specific corporate action — allotment, resolution, change of office, charge creation, or change in the Board.
| Form | Purpose | Applicability | Due Date | Penalty for Default |
|---|---|---|---|---|
| PAS-3 | Return of allotment of shares | On every allotment of securities | Within 30 days from the date of allotment | ₹1,000 per day (max ₹25 lakh) under Section 42(9) |
| MGT-14 | Filing of Board / Special Resolutions with the Registrar | Public companies for Section 179(3) matters; all companies for Section 117 special resolutions | Within 30 days of passing the resolution | ₹10,000 plus ₹100 per day of continuing default under Section 117(2) |
| DIR-12 | Change in directors — appointment, resignation or change in designation | All companies, on any change in the Board | Within 30 days of the change | Additional fees up to 12x normal fee |
| INC-22 | Notice of change in the registered office address | On shifting of the registered office | Within 30 days of the change | Additional fees plus penalty under Section 12(8) |
| CHG-1 / CHG-4 | Registration and satisfaction of charges created on company assets | On creation, modification or satisfaction of a charge | Within 30 days (extendable up to 120 days on payment of additional fees) | Ad valorem fees; penalty under Section 86 |
| SH-7 | Notice of alteration of share capital | On increase in authorised capital or other capital alteration | Within 30 days of the resolution | Additional fees; penalty under Section 64(2) — ₹500 per day |
AGM window
Anchor date: the Annual General Meeting.
Under Section 96 of the Companies Act, 2013, every company (other than an OPC) must hold its AGM within six months from the close of the financial year — on or before 30 September 2025 for FY 2024-25. The first AGM of a newly incorporated company may be held within nine months of the close of its first financial year.
AOC-4, MGT-7 and ADT-1 are all measured from the AGM date, not from the financial year end. Holding the AGM early gives the company breathing room on the filing calendar; adjourning the AGM to the last permissible date compresses every downstream deadline.
An extension of up to three months for holding the AGM may be sought from the Registrar in Form GNL-1 under Section 96(1) proviso, on sufficient cause. The first AGM cannot be extended.
Penalties
The cost of delay.
Since the Companies (Registration Offices and Fees) Rules, 2014 were amended, AOC-4 and MGT-7 attract a flat ₹100 per day of default — with no upper cap and no slab-based additional fees. A single missed annual filing can therefore run into lakhs if left open across financial years.
For most other forms, additional fees range from 2x to 12x the normal filing fee based on the period of delay. Section 450 residual penalties apply where a specific penalty is not prescribed. Continuing default triggers officer-in-default liability under Section 2(60).
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