Most ROC deadlines are not fixed dates. They are counted from your AGM, which is why two companies with the same year end can have different due dates, and why generic calendars mislead people every year.
Here is how it actually works for the financial year ended 31 March 2026.
Everything hangs off the AGM
A company must hold its AGM within six months of the end of the financial year. For a 31 March 2026 year end, that is 30 September 2026.
Two exceptions worth knowing:
- A one person company does not hold an AGM. Its AOC-4 is due within 180 days of the end of the financial year — 27 September 2026 for a 31 March year end.
- A company’s first AGM must be held within nine months of the end of its first financial year, and no AGM is required in the year of incorporation.
Once you know your AGM date, everything else follows from it.
The deadlines, counted from your AGM
| Form | What it is | Due | If AGM held 30 Sep 2026 |
|---|---|---|---|
| ADT-1 | Auditor appointment | 15 days from AGM | 15 October 2026 |
| AOC-4 / AOC-4 XBRL / AOC-4 CFS | Financial statements | 30 days from AGM | 30 October 2026 |
| MGT-7 / MGT-7A | Annual return | 60 days from AGM | 29 November 2026 |
Two things people miss.
The clock starts at the AGM you actually held, not the last date you could have held one. Hold your AGM on 12 September and your AOC-4 is due 12 October, not 30 October. Holding the AGM early does not buy you time — it costs you time.
If you do not hold an AGM at all, the due date is counted from the last date on which the AGM should have been held. Skipping the meeting does not pause the clock; it starts it anyway, and adds a separate default.
Deadlines that ignore your AGM entirely
| Form | What it is | Due |
|---|---|---|
| DPT-3 | Return of deposits / non-deposit receipts | 30 June |
| DIR-3 KYC Web | Director KYC, every DIN holder | 30 June, once every three financial years |
| CRA-2 | Cost auditor appointment | Within 30 days of the board meeting, or 180 days from the start of the financial year, whichever is earlier |
| CRA-4 | Cost audit report in XBRL | Within 30 days of receiving the cost audit report |
| MSME-1 | Half-yearly return of dues to micro and small enterprises | 30 April and 31 October |
DIR-3 KYC changed in 2026. It is no longer annual. Under G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026, director KYC is filed once every three consecutive financial years, by 30 June, on the unified Form DIR-3 KYC Web. It remains a personal obligation of every DIN holder rather than a company filing, the late fee is a flat ₹5,000 per DIN, and a deactivated DIN will block your company’s filings. Any change of mobile, email or address must still be intimated within 30 days. Full explanation of the new cycle here.
What late costs
Additional fees under Section 403 are ₹100 per day, per form, with no upper limit.
Not per company. Per form. A company two months late on both AOC-4 and MGT-7 is paying ₹200 a day, and there is no ceiling at which it stops.
| Days late | One form | AOC-4 + MGT-7 |
|---|---|---|
| 30 | ₹3,000 | ₹6,000 |
| 90 | ₹9,000 | ₹18,000 |
| 180 | ₹18,000 | ₹36,000 |
| 365 | ₹36,500 | ₹73,000 |
There is no waiver process and no discretion to reduce it. The fee is calculated by the system and paid with the form.
One exception, and it expires shortly. Under CCFS-2026, pending annual filings can be completed at normal fees plus only 10% of the additional fee — but the scheme closes on 31 August 2026. If you are already behind, read this first.
Which AOC-4 do you file?
There are three, and filing the wrong one means refiling.
- AOC-4 XBRL — where XBRL applies to your company. Four questions will tell you.
- AOC-4 CFS — consolidated financial statements, where the company has subsidiaries, associates or joint ventures. Filed in addition to the standalone AOC-4, not instead of it.
- AOC-4 — the ordinary form, for everyone else.
Broadly, AOC-4 XBRL applies to listed companies and their Indian subsidiaries, companies with paid-up capital of ₹5 crore or more, companies with turnover of ₹100 crore or more, and any company preparing accounts under Ind AS. Banking, insurance, power, NBFCs and housing finance companies are exempt.
And once you have filed in XBRL, you keep filing in XBRL — even if you later fall below the threshold. That surprises a lot of companies whose turnover dipped.
MGT-7 or MGT-7A?
MGT-7A is the abridged annual return, for one person companies and small companies. Everyone else files MGT-7.
The small company thresholds have moved more than once, so check the position for the year you are filing rather than assuming last year’s answer still holds. Getting this wrong means the annual return is defective, not merely inelegant.
Filing happens on V3
The V2 portal is disabled. All of these forms are filed on the MCA V3 portal.
If you have not filed since the migration, do not discover that on the due date. Log in now and confirm your DSC is registered against the V3 profile and that your DIN details are current. It takes ten minutes in August and a week in late October.
A practical sequence
- Finalise accounts and get the audit done — target early September.
- Issue the AGM notice — 21 clear days before the meeting.
- Hold the AGM and adopt the accounts.
- File ADT-1 within 15 days.
- Start the XBRL conversion the day after the AGM if XBRL applies. It is the step with the least slack in it, because tagging cannot begin until the accounts are final.
- File AOC-4 within 30 days.
- File MGT-7 or MGT-7A within 60 days.
The failure mode is almost always the same: accounts adopted on 30 September, conversion started on 25 October, one taxonomy question that needs a decision, and the 30-day deadline gone.
Work out your own dates
Enter your financial year end and AGM date and our free calculator lays out every deadline you owe, plus what you already owe in additional fees if any have passed.
Calculate my due dates → — no sign-up, no email.
Or send us your CIN and we will confirm what is due, what it costs and by when, usually the same working day. AOC-4 and MGT-7 prepared, validated and filed from ₹3,500; XBRL conversion from ₹3,999; 2–3 working day turnaround.
Get in touch → · +91 92898 96117, Monday to Saturday.
General information, not advice for your company. Due dates depend on your AGM date, entity type and the year in question, and the MCA occasionally notifies extensions. Verify the current position before acting.
