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Annual ROC Filings
Most annual ROC filings are tied to the date of the annual general meeting, so planning starts with the audit and the AGM. The table below shows the standard timelines for a company with a 31 March year end.
Standard due dates (financial year ending 31 March)
| Filing | What it is | Standard due date |
|---|---|---|
| Annual general meeting | Adoption of audited accounts | Within six months of year end, i.e. by 30 September (first AGM within nine months) |
| ADT-1 | Intimation of auditor appointment | Within 15 days of the AGM |
| AOC-4 (or AOC-4 XBRL) | Financial statements | Within 30 days of the AGM |
| MGT-7 / MGT-7A | Annual return (MGT-7A for small companies and OPCs) | Within 60 days of the AGM |
| DPT-3 | Return of deposits and outstanding receipts not treated as deposits | By 30 June |
| MSME Form I | Half-yearly return of dues to micro and small suppliers outstanding beyond 45 days | By 30 April (October–March) and 31 October (April–September) |
| DIR-3 KYC Web | Director KYC | Once every three years by 30 June, from the rule change effective 31.03.2026; next due by 30 June 2028 for directors who have completed KYC. Changes in mobile, email or address within 30 days |
Late filing attracts additional fees for each day of delay. Extensions are announced by MCA circular from time to time; check the latest circulars before relying on a date.
Source: PIB: director KYC once in three years (MCA); Ministry of Corporate Affairs
Common problems we fix
- Accounts filed with figures that differ from the tax return or the bank's copy.
- Charges satisfied with the bank but still open on the MCA register.
- Old years not filed, which blocks fresh filings, funding and some tenders.
- MSME Form I not filed even though dues to micro or small suppliers are outstanding. See Section 43B(h).
Prefer to talk it through?
Request a call, WhatsApp call or office meeting in Lucknow at a time that suits you. A Chartered Accountant will confirm the slot.