Build a FY 2026-27 ROC compliance calendar for Indian companies and LLPs covering AOC-4, MGT-7, DPT-3, MSME-1, DIR-3 KYC, and event-based MCA filings.
Although this article originally covered the ROC compliance calendar for October 2021, the structure of corporate filings has only grown denser. For FY 2026-27, every Indian company and LLP must navigate a year-round calendar on the MCA V3 portal that spans AGM-linked filings, event-based forms, and ongoing KYC. Treating compliance as a calendar — not an event — is now non-negotiable.
Why a compliance calendar matters
Missed filings under the Companies Act, 2013 and the LLP Act, 2008 carry stiff per-day penalties, attract director-disqualification consequences, and increasingly trigger automatic strike-off proposals by the Registrar. With MCA V3 fully operational, the system flags overdue filings against the company's master data, which lenders, customers, and rating agencies now check routinely.
Annual filings every company must track
- Form AOC-4 (financial statements) within thirty days of AGM
- Form MGT-7 / MGT-7A (annual return) within sixty days of AGM
- Form DPT-3 (return of deposits and exempt deposits) by 30 June for the preceding financial year
- Form MSME-1 (half-yearly MSME outstanding) by 30 April and 31 October
- Form DIR-3 KYC for all directors by 30 September each year
- Form ADT-1 (auditor appointment) within fifteen days of AGM
Annual filings every LLP must track
- Form 11 (annual return) by 30 May
- Form 8 (statement of account and solvency) by 30 October
- Form DIR-3 KYC for designated partners by 30 September
- Income-tax return by the relevant due date based on audit applicability
Event-based filings that surprise founders
Founders often miss event-based forms such as PAS-3 (allotment of securities), SH-7 (alteration of share capital), MGT-14 (special resolutions), DIR-12 (changes in directors), CHG-1 (creation of charge), INC-22 (change in registered office) and BEN-2 (significant beneficial ownership). Each has a tight filing window — usually fifteen to thirty days — and each attracts additional fees and penalties on delay.
How to build a working compliance calendar
- Map every applicable filing to its statutory due date for the financial year
- Tag each filing to a responsible officer with backup
- Embed events such as board meetings, AGM, and rights issues into the calendar
- Set thirty-day, seven-day and one-day reminders before each due date
- Track DSC validity for directors and the company secretary
- Review the calendar in the first board meeting of every quarter
Quarterly board calendar
The Companies Act requires at least four board meetings each calendar year with not more than 120 days between two consecutive meetings. Plan board meetings to coincide with quarter ends so that financial-statement approvals, declaration of dividends, and director-disclosure refresh under Section 184 happen on a predictable cadence. Section 173 lays out specific procedural rules around notice, quorum, and minutes — these protect the validity of every resolution passed.
Compliance audit and certification
- Conduct an annual secretarial audit for prescribed classes of companies under Section 204
- Obtain a secretarial compliance report under SEBI LODR for listed entities
- Maintain MGT-8 certification by a Practising Company Secretary where the company has paid-up capital of ₹10 crore or turnover of ₹50 crore
- File CSR-2 report on CSR spending and project details where applicable
- Maintain registers under Sections 88, 170, 186 and others
MCA V3 portal best practices
MCA V3 uses single sign-on with DSC-based authentication, online form filing with auto-validation, and integration with PAN, GSTN, and bank-account verification. To file efficiently, ensure all DSCs are valid, DINs are active, mobile and email are updated for each director, and the company's PAN and bank account match the master data. Failed submissions due to mismatch are common during peak filing weeks — start filings two weeks ahead of due dates.
Penalty matrix at a glance
Most ROC filings carry additional fees on delay — ₹100 per day for LLP filings with no upper cap, and graded multiples (up to 12 times) for company filings. Adjudication penalties under Section 454 can range from ₹10,000 to over ₹1 lakh per officer per default, depending on the section. Persistent default risks Section 164(2) director disqualification for five years across all directorships. Compliance hygiene is materially cheaper than catching up under stress.
Statutory registers to maintain
- Register of Members under Section 88
- Register of Directors and KMP under Section 170
- Register of Charges under Section 85
- Register of Contracts under Section 189
- Register of Loans and Investments under Section 186
- Register of Significant Beneficial Owners under Section 90
Conclusion
A ROC compliance calendar is the cheapest insurance an Indian company can buy. For FY 2026-27, build a board-level dashboard covering annual, event-based, and KYC filings. Investors, auditors, and lenders increasingly demand to see this discipline before they commit, and the cost of non-compliance — financial, reputational, and personal — far exceeds the modest effort of staying organised.
