ROC Compliance Calendar 2025-2026
Companies and LLPs in India are required to comply with annual filings under the Companies Act, 2013 and the Limited Liability Partnership Act, 2008. The filings with the ROC should be made once a year or on the occurrence of specified events.
ROC Filing Due Date
Companies and LLPs should take care and adhere to the compliances within the specified due dates. If the companies or LLPs fail to fulfil the compliance requirements, then a heavy penalty will be imposed on them. Thus, the companies and LLPs should keep in mind the ROC compliances to be followed annually.
The ROC compliance calendar for regular and annual filings during the year 2025-2026 is provided below:
Description | Form | *Due date | Period |
An annual statement for submitting details of the business of the LLP and its partners. All registered LLPs should file the form within 60 days from the close of the end of the financial year. | (Annual returns of an LLP) | 30 May 2025 | FY 2024-25 |
Reconciliation of Share Capital Audit Report to be filed after 60 days from the end of each half-year by unlisted public companies. | PAS-6 (Filed half-yearly) | 30 May 2025 and 29 November 2025 | 30 May 2025 (For the period of October’24 – March’25) 29 November 2025 (For the period of April’25 – September’25) |
Return of Deposits. Every company needs to file this return furnishing information about deposits and/or outstanding receipt of loan or money other than deposits | DPT-3 | 30 June 2025 | FY 2024-25 |
Director KYC submission for DIN holders as of 31 March 2025. Every person who has a DIN allotted and the status of the DIN is ‘Approved’. | 30 September 2025 | FY 2024-25 | |
To be filed in less than 15 days from the conclusion of AGM. Every company should intimate the ROC about the appointment of an auditor. | (Appointment of auditor) | 14 October 2025 | FY 2024-25 |
The form should be filed annually with the ROC. It is also known as the statement of accounts and solvency. Every LLP should submit the data of its profit or loss and balance sheet. | (Financial Reports of an LLP) | 30 October 2025 | FY 2024-25 |
To be filed 30 days from the conclusion of AGM. Specified companies should file the financial statements with the ROC. | (Filing of annual accounts) | 30 October 2025 | FY 2024-25 |
To be filed within 60 days from the conclusion of AGM. Every company should file an annual return, furnishing details about the company. | MGT-7 (Filing of annual returns) | 29 November 2025 | FY 2024-25 |
Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed. (Within 30 days of passing of Board Resolution) | MGT-14 (Filing of resolution with MCA) | 30 October 2025 | FY 2024-25 |
All specified companies should file a half-yearly return with the registrar for outstanding payments to Micro, Small and Medium Enterprises. | Form MSME (outstanding payments to MSME’s) | 30 April 2025 and 31 October 2025 | 30 April 2025 (For the period of October’24 – March’25) 31 October 2025 (For the period of April’25 – September’25) |
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Mayashree Acharya
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