Company Annual Filing Due Dates

Company Annual Filing Due Dates: The FY 2026-27 Compliance Calendar Every Indian Company Needs

Missing an MCA filing deadline costs ₹100 per day per form with no upper cap — and three consecutive years of default disqualifies your directors. FY 2026-27 (April 2026 to March 2027) is a particularly dense compliance window: you are simultaneously closing FY 2025-26 accounts for MCA and income-tax purposes, running your FY 2026-27 GST and TDS obligations in real time, and meeting director-related deadlines that carry their own independent penalties. This guide maps every critical due date in date order, explains the penalty arithmetic, and flags the mistakes that cost companies the most.

How the MCA Compliance Calendar Is Actually Built

Most articles list due dates in isolation. In practice, your MCA deadlines are not fixed calendar dates — they are anchored to your AGM.

Under Section 96 of the Companies Act 2013, a company must hold its Annual General Meeting (AGM) within six months of the close of the financial year, i.e., on or before 30 September 2026 for FY 2025-26. Every ROC filing deadline then cascades from that AGM date.

A One Person Company (OPC) is exempt from holding an AGM. Instead, it must file AOC-4 within 180 days from 31 March 2026, making the deadline 27 September 2026. If your AGM slips — say, to 25 September — all your downstream deadlines shift accordingly. Build your internal calendar around your actual AGM date, not a generic September 30 assumption.

The table below assumes the most common scenario: AGM held on 30 September 2026.

MCA Annual Filing Deadlines for FY 2025-26

These filings report your company's activity during the year just ended. They are filed on the MCA V3 portal (mca.gov.in).

ADT-1 — Auditor Appointment

• Due: Within 15 days of AGM → 15 October 2026
• Trigger: New appointment or re-appointment of statutory auditor at AGM
• Late fee: ₹100 per day from the 16th day onwards

AOC-4 — Financial Statements

• Due: Within 30 days of AGM → 30 October 2026
• Covers: Balance sheet, profit & loss account, auditor's report, Board's report
• Variant forms: AOC-4 XBRL is required for listed companies and unlisted public companies with paid-up capital ≥ ₹5 crore or turnover ≥ ₹100 crore — same 30-day deadline
• AOC-4 CFS: Companies required to prepare consolidated financial statements file this separately, also within 30 days of AGM
• Late fee: ₹100 per day per form

MGT-7 / MGT-7A — Annual Return

• Due: Within 60 days of AGM → 29 November 2026
• MGT-7: All companies except OPCs and small companies
• MGT-7A: OPCs and small companies (simplified form introduced in 2021)
• Late fee: ₹100 per day per form

CRA-4 — Cost Audit Report

• Due: Within 30 days of receipt of cost audit report from the cost auditor
• Applicable to: Companies covered under the Cost Audit Rules based on turnover and industry classification
• Late fee: ₹100 per day

MSME-1 — Delayed Payments to MSMEs

This form is event-based and half-yearly, not AGM-anchored:

• First half (October 2025–March 2026): due 30 April 2026 ✅ already passed
• Second half (April 2026–September 2026): due 31 October 2026
• Trigger: Any outstanding payment to an MSME supplier beyond 45 days

DPT-3 — Return of Deposits

• Due: 30 June 2026 every year
• Covers: Money received by the company that is not classified as deposits under the Companies (Acceptance of Deposits) Rules, 2014 — virtually every company needs to file this

Director-Related Compliance

DIR-3 KYC — Annual KYC for All DIN Holders

• Due: 30 September 2026 (every year, for every Director Identification Number holder)
• Two routes:
• DIR-3 KYC form (first-time or when mobile/email changes): OTP-verified, filed by the DIN holder
• DIR-3 KYC-Web (for subsequent years with no change): a web-based acknowledgment on MCA V3
• Consequence of missing the deadline: DIN is marked as deactivated. The director cannot sign any MCA document until the DIN is reactivated by filing DIR-3 KYC with an additional fee (currently ₹5,000, as notified).
• Practical note: Even a retired or resigned director who still holds an active DIN must complete KYC annually. Many companies discover this too late when a new filing is blocked.

DIR-12 — Change in Directors

• Due: Within 30 days of the date of change (appointment, resignation, or removal)
• This is event-based, not annual, but missing it is extremely common when a director resigns informally without the company filing promptly.

MBP-1 and DIR-8 — Annual Disclosures

• Due: At the first board meeting of each financial year
• MBP-1: Director's disclosure of interest in other entities
• DIR-8: Director's declaration of non-disqualification
• These are board-level documents, not MCA portal filings, but they must be placed and recorded in the board minutes.

Income Tax Compliance: AY 2026-27 and FY 2026-27 Running Obligations

There are two overlapping income-tax tracks in FY 2026-27: wrapping up AY 2026-27 (relating to FY 2025-26 income) and managing FY 2026-27's ongoing advance tax and TDS obligations.

AY 2026-27 Filings (FY 2025-26 Income)

Tax audit applicability: A company whose total sales, turnover, or gross receipts exceed ₹1 crore in FY 2025-26 is required to get its accounts audited under Section 44AB of the Income-tax Act 1961. For digital-transaction-heavy businesses, a higher threshold of ₹10 crore applies where cash transactions do not exceed 5% of total transactions.

Penalty for missing the tax audit deadline (Section 271B): The lesser of 0.5% of turnover or ₹1,50,000. On a company with ₹5 crore turnover, that is ₹2,50,000 — so the cap kicks in and you pay ₹1,50,000. On a ₹25 lakh turnover company, 0.5% is ₹12,500.

FY 2026-27 Advance Tax Instalments

Every company with estimated tax liability exceeding ₹10,000 must pay advance tax in four instalments:

1. 15 June 2026 — minimum 15% of estimated annual tax
2. 15 September 2026 — minimum 45% (cumulative)
3. 15 December 2026 — minimum 75% (cumulative)
4. 15 March 2027 — 100% of estimated annual tax

Interest under Section 234B accrues at 1% per month if you have paid less than 90% of assessed tax by 31 March 2027. Section 234C charges 1% per month on shortfalls at each instalment date. These are not trivial amounts on large tax liabilities.

GST Annual and Monthly Compliance

Monthly/Quarterly Recurring Deadlines (FY 2026-27)

QRMP (Quarterly Return Monthly Payment) is available to taxpayers with aggregate annual turnover up to ₹5 crore. They file quarterly returns but pay tax monthly through a challan (PMT-06).

GSTR-9 and 9C — Annual Return for FY 2025-26

• GSTR-9 (Annual Return): Due 31 December 2026
• GSTR-9C (Reconciliation Statement): Due 31 December 2026 — mandatory for taxpayers with aggregate turnover exceeding ₹5 crore in FY 2025-26; now self-certified (no auditor certification required since FY 2020-21)
• GSTR-9 late fee: ₹100 per day under CGST + ₹100 per day under SGST = ₹200 per day total, subject to a maximum of 0.5% of turnover in the state/UT

ITC-04 — Job Work Returns

• Turnover ≤ ₹5 crore: Annual filing; due 25 April of the following year
• Turnover > ₹5 crore: Half-yearly; due 25 October and 25 April

Quarterly Compliance Overlay: TDS, Advance Tax, Board Meetings

Annual deadlines are only part of the picture. The quarterly overlay is what keeps finance teams busy throughout FY 2026-27.

TDS Payment and Return Calendar

TDS payment is due by the 7th of the following month for deductions made in the preceding month, with one exception: TDS deducted in March must be paid by 30 April (not 7 April).

TDS returns (Forms 24Q for salary, 26Q for non-salary payments):

Missing a TDS return attracts a fee of ₹200 per day under Section 234E, subject to a maximum equal to the TDS amount itself.

Board Meetings

Under Section 173 of the Companies Act 2013, every company must hold at least four board meetings per year, with a maximum gap of 120 days between any two consecutive meetings. OPCs, small companies, and dormant companies have relaxed requirements (two meetings per year). Missing this rhythm is not an MCA filing default, but it directly affects the validity of decisions taken and can trigger regulatory scrutiny.

Special and Event-Based Filings: IEPF, SBO, and Others

These filings apply only to specific companies, but the consequences of missing them are severe.

• IEPF-2 (Unpaid Dividend Statement): Filed annually; due within 90 days of the AGM. Applicable if the company has declared dividends and some remain unclaimed.
• IEPF-4 (Shares Transferred to IEPF): Filed within 30 days of transferring shares to the Investor Education and Protection Fund.
• BEN-2 (Significant Beneficial Ownership): Due within 30 days of receiving BEN-1 declaration from a significant beneficial owner (holding ≥ 10% voting/dividend rights). Late filing: ₹100 per day per form.
• MGT-14 (Board Resolutions): Required within 30 days of passing resolutions for specified matters (e.g., approval of financial statements, borrowing powers). Non-filing attracts ₹100 per day.
• NDH-3 (Nidhi Companies): Half-yearly return due 30 April and 30 October.

Penalty Deep-Dive: What a Delay Actually Costs — Worked Example

Let us take a real-world scenario and run the numbers.

Scenario: A private limited company with two directors and a turnover of ₹3 crore for FY 2025-26 misses its AGM-anchored ROC filings due to an auditor change. The AOC-4 and MGT-7 are eventually filed 200 days late.

MCA late fees:

Income tax — late ITR (ITR-6 filed after 31 October 2026):

• Section 234F fee: ₹5,000 (if filed before 31 December 2026) or ₹10,000 thereafter
• Section 234A interest on unpaid tax: 1% per month on tax due
• If ₹8 lakh of tax was due and the return is filed 3 months late: ₹8,00,000 × 1% × 3 = ₹24,000 in interest alone

GST — GSTR-3B filed 45 days late for one month:

• ₹100/day CGST + ₹100/day SGST × 45 days = ₹9,000 for a single monthly return

Combined liability for this one company in one year:

Now multiply this across three group companies — the aggregate exceeds ₹3 lakh before accounting for professional fees to file the belated returns or any director-level penalty proceedings. The cost of a structured compliance calendar, by contrast, is a fraction of this.

Common Mistakes That Cost Companies Lakhs

1. Treating the AGM Date as Flexible

Companies sometimes push the AGM to the last moment — or skip it entirely, intending to file for an extension. An AGM extension requires an application to the Registrar before the original due date; it is not automatic. Failing to apply in time means the AGM is held in default, creating a Section 99 violation on top of the late ROC filings.

2. Filing AOC-4 but Forgetting MGT-7

Both forms are required. A company that files AOC-4 on time but overlooks MGT-7 still accumulates ₹100 per day on the annual return. These are independent obligations.

3. Assuming DIR-3 KYC Applies Only to Nominee or Independent Directors

Every DIN holder — including the managing director, whole-time director, and any director who has not resigned but no longer attends board meetings — must complete DIR-3 KYC annually. Companies often discover a deactivated DIN when they try to file a time-sensitive event-based form and find it blocked.

4. Confusing GSTR-1 and GSTR-3B Deadlines

GSTR-1 is due on the 11th; GSTR-3B is due on the 20th of the following month (for monthly filers). Reconciliation between the two must be clean. An uncorrected mismatch in GSTR-1 that flows into GSTR-3B can trigger a GST notice months later — compounding the original compliance lapse with a scrutiny process.

5. Skipping MSME-1 on the Assumption No MSME Suppliers Exist

The form requires a declaration even if no amounts are outstanding. Companies with genuine MSME suppliers that pay on time still need to track and declare. The onus is on the company to identify MSME status — you cannot rely on the supplier volunteering this information.

6. Missing the Tax Audit Deadline While Waiting for Finalised Accounts

If accounts are delayed due to an auditor dispute or management sign-off issues, the September 30 tax audit deadline does not wait. Apply for a CBDT-notified extension (if any is granted for the year) proactively, rather than filing a belated audit report and accepting the Section 271B penalty.

7. Treating DPT-3 as Optional for Companies with No Deposits

DPT-3 captures all outstanding money that is not classified as share capital, loan, or trade payable under a specific exemption — director loans, shareholder loans, and advance receipts often fall here. Regulators have taken a strict view on this form. File it by 30 June 2026 regardless of whether you think you have deposits.

Key Takeaways

• Your MCA due dates are AGM-anchored, not fixed. For a 30 September 2026 AGM: ADT-1 by 15 October, AOC-4 by 30 October, MGT-7 by 29 November.
• DIR-3 KYC for every DIN holder is due 30 September 2026 — a deactivated DIN blocks all future MCA filings until reactivated at a cost.
• Tax audit (Form 3CA/3CB + 3CD) for FY 2025-26 is due 30 September 2026; ITR-6 is due 31 October 2026 for non-TP companies — these are hard deadlines with monetary penalties and no routine extensions.
• GSTR-9 and GSTR-9C for FY 2025-26 must be filed by 31 December 2026; late fee is ₹200 per day with a state-level turnover cap.
• MCA penalties have no upper cap — a 200-day delay across three forms costs ₹60,000 for a single company; scaled across a group, this runs into lakhs.
• DPT-3 (30 June 2026) and MSME-1 (31 October 2026) are frequently missed because companies misread their applicability — when in doubt, file.
• Build your compliance calendar backward from your AGM date, assign a form-level owner, and set internal deadlines 10 days before each statutory deadline to absorb last-minute surprises.