ROC Filing in India: Due Dates, Penalties & ROC Compliance Guide (2026)

Every registered company in India must file annual ROC returns with the Ministry of Corporate Affairs (MCA), regardless of whether the business is active, small, or had no transactions during the year. Missing ROC filings can lead to heavy penalties, director disqualification, and even company strike-off.

This guide explains ROC filing in India for FY 2025–26, including important forms, due dates, penalties, LLP compliance, and how to avoid common filing mistakes. For businesses also handling GST compliance, FreeGST provides helpful resources on GST registration and return filing at freegst.co.

Last updated: June 2026

What Is ROC Filing?

The Registrar of Companies (ROC) is a government office under the Ministry of Corporate Affairs (MCA). When you incorporate a Private Limited Company, OPC, LLP, or any other registered entity in India, you're legally required to submit annual documents to the ROC. These filings tell the government who's running the company, what its financial position looks like, and whether it's still active.

Think of it as your company's annual check-in with the government. Miss it, and you'll pay for it sometimes heavily.

If you're still figuring out whether your business even needs to register, our guide on GST registration vs company registration walks through the differences clearly.

Who Needs to File with the ROC in 2026?

Any entity registered under the Companies Act, 2013 or the LLP Act, 2008 must comply. This includes:

• Private Limited Companies (Pvt Ltd)
• One Person Companies (OPC)
• Public Limited Companies
• Section 8 Companies (non-profit structure)
• Limited Liability Partnerships (LLPs)

Sole proprietorships and partnership firms are not registered under MCA, so they don't file with the ROC. If you're unsure what structure your business falls under, check your incorporation certificate.

Planning to register a new business in 2026? LegalDev offers Private Limited Company Registration and LLP Registration with end-to-end assistance.

Key ROC Forms for FY 2025–26

ROC compliance isn't one form. It's a set of them, each with its own deadline and penalty structure.

AOC-4 — Financial Statements

Submit your company's balance sheet, profit & loss account, auditor's report, and directors' report here. Deadline: 30 days from the AGM. The AGM must happen within 6 months of the financial year ending so by September 30, 2026 for companies on the April–March cycle.

MGT-7 / MGT-7A — Annual Return

Captures ownership structure, director details, and shareholding pattern. MGT-7A is the simplified version for small companies and OPCs introduced to reduce compliance burden. Deadline: 60 days from the AGM.

ADT-1 — Auditor Appointment

If your company appointed or reappointed a statutory auditor at the AGM, inform the ROC via ADT-1 within 15 days of the AGM.

DIR-3 KYC — Director KYC

Every director holding a DIN must complete KYC annually by September 30, 2026. Miss this once and your DIN gets deactivated which means you can't sign any company documents until it's reactivated with a fee.

A Digital Signature Certificate (DSC) is required for most MCA filings. If yours has expired, get it renewed before the filing season starts.

LLP Annual Filing

LLPs file separately:

• Form 11 (Annual Return) — due by May 30, 2026
• Form 8 (Statement of Accounts) — due by October 30, 2026

ROC Filing Deadlines Calendar 2026

For a company following the April–March financial year (FY 2025–26):

These dates shift based on your actual AGM date, so calculate from there, not from a fixed calendar date.

Penalties for Late ROC Filing in 2026

Late filing doesn't just mean a fine. The consequences stack.

Additional MCA fees are charged based on delay duration. The longer you wait, the more you owe there's no upper cap on accumulated penalties.

Director disqualification kicks in under Section 164(2) if a company fails to file financial statements or annual returns for three consecutive years. Every director of that company gets disqualified and can't sit on any other board for five years.

Company strike-off happens when the ROC identifies inactive or persistently non-compliant companies. Reviving a struck-off company is a long, expensive process involving the NCLT.

Prosecution is possible for serious or repeated non-compliance under the Companies Act.

None of this is rare. The MCA has been running periodic compliance drives, and directors have found their DINs deactivated because of a company they barely remembered being associated with.

MCA V3 Portal Updates (2025–26)

The MCA moved most company filings to the V3 portal (mca.gov.in). If you filed on V2 previously, the interface and form structure are different on V3. A few things to keep in mind:

• Company master data now sits on V3; director-related filings use a separate login
• Some forms were re-released with updated fields in 2024–25 always download the latest version from the portal
• Technical glitches during peak filing season (October–November) are common; don't wait until the last day

For businesses also managing GST returns alongside ROC compliance, our GST return filing guide covers monthly and quarterly deadlines in the same detail.

Can You File ROC Returns Yourself?

Technically yes, but in practice most companies don't. Here's why:

AOC-4 financial statements must be digitally signed by a practicing CA. MGT-7 requires a CS certification for companies above a certain paid-up capital. And MCA V3's form structure requires familiarity that comes from filing regularly.

That said, knowing what you're filing even if a professional handles it lets you catch errors before they become problems.

If you need a CA or legal professional for your 2026 ROC filings, LegalDev's compliance team handles MCA filings for companies across India.

Common Mistakes That Cause Penalties

Missing the AGM deadline. Every other deadline flows from the AGM. A late AGM pushes everything back, but MCA's penalty clock still runs from the original due date.

Skipping DIR-3 KYC. It feels disconnected from annual filings, but a deactivated DIN can block you from signing documents at critical moments loan applications, tenders, board resolutions.

Filing with errors. A rejected form doesn't reset the clock. If your first accepted submission comes in after the deadline, you're late even if you attempted to file on time.

Ignoring inactive companies. If you stopped operating a company but didn't close it properly, ROC obligations keep running. The cleaner path is voluntary strike-off under Section 248 of the Companies Act (Form STK-2).

How to Close a Company Properly

If your company isn't operational, apply for voluntary strike-off under Section 248 of the Companies Act rather than just stopping filings. The process involves clearing outstanding dues, getting board approval, obtaining NOCs from creditors, and filing Form STK-2 with the ROC.

For companies looking at restructuring, winding up, or conversion (say, converting a Pvt Ltd to an LLP), the legal requirements are more involved. LegalDev handles company registration and restructuring matters and can walk you through the right approach for your situation.

ROC Filing vs GST Filing — Not the Same Thing

A common misconception: GST compliance and ROC compliance are connected. They're not.

GST is administered by GSTN under the GST Council. ROC compliance falls under MCA. A company can be fully GST-compliant and still face ROC penalties, and vice versa.

That said, both compliances draw from the same financial records your turnover, accounts, and audit reports. Getting your books in order once covers both.

Need help with your GST registration or understanding what GST means for your business? freegst.co has free resources built for small businesses and startups.

Frequently Asked Questions (FAQs)

What is the due date for ROC filing in 2026? 

For companies following the April–March financial year, the AGM must be held by September 30, 2026. AOC-4 is due within 30 days of the AGM and MGT-7/7A within 60 days. DIR-3 KYC deadline is also September 30, 2026.

What happens if I don't file ROC returns? 

Late filing attracts additional MCA fees. If a company doesn't file for three consecutive years, its directors get disqualified under Section 164(2). The company may also face strike-off by the ROC.

Is ROC filing mandatory for small companies? 

Yes. All companies registered under the Companies Act, 2013 must file annual returns, including small companies and OPCs. Small companies and OPCs file the simplified MGT-7A instead of MGT-7.

What is the difference between MGT-7 and MGT-7A? 

MGT-7 is the standard annual return form for regular private limited companies. MGT-7A is a shorter, simplified version for small companies and One Person Companies (OPCs), introduced to reduce their compliance burden.

Can a company file ROC returns without a CA or CS? 

Technically possible through the MCA portal, but the financial statements in AOC-4 must be digitally signed by a practicing Chartered Accountant. For most companies, professional help is needed at some stage.

What is DIR-3 KYC and why does it matter? 

DIR-3 KYC is an annual filing that every director with a DIN must complete by September 30 each year. If missed, the DIN gets deactivated and the director cannot sign any company filings until reactivation which comes with a penalty fee.

How is ROC filing different from GST filing? 

ROC filing is a compliance requirement under the Ministry of Corporate Affairs (MCA) for registered companies. GST filing is a tax compliance requirement under the GST Council. They are separate different portals, different deadlines, different purposes.

What is the penalty for late ROC filing in 2026? 

The MCA charges additional fees based on the number of days of delay beyond the due date. There is no fixed maximum penalties accumulate the longer you delay. In extreme cases, late filing can lead to director disqualification or company strike-off.

Does an LLP need to do ROC filing? 

Yes. LLPs file Form 11 (Annual Return) by May 30 and Form 8 (Statement of Accounts) by October 30 each year under the LLP Act, 2008.

How do I file ROC returns online? 

Filings are done through the MCA V3 portal at mca.gov.in. The company's authorized signatory must have a valid DSC (Digital Signature Certificate). Most forms require professional certification before submission.

Wrapping Up

ROC filing is non-negotiable for every registered company in India. For FY 2025–26, the main deadlines cluster around September–November 2026 for companies on the April–March cycle. LLPs have earlier deadlines in May and October.

If your company is active, file on time. If it's not, close it properly. Either way, staying current with MCA compliance costs far less than dealing with penalties, disqualifications, or revival proceedings later.

For GST compliance resources, visit freegst.co. For ROC filings, company registration, or legal documentation support, LegalDev provides online CA and legal services across India.