A complete ROC compliance list with FY 2026-27 deadlines – annual, half-yearly, event-based and LLP filings, plus how the penalty math actually adds up.
ROC compliance for Indian companies in FY 2026-27 runs on a tight, recurring calendar. Each event – an AGM, an allotment, a director change – has a corresponding filing window and a daily late fee that compounds quickly. This list-and-deadline guide is structured the way most CFOs build their compliance trackers: by month and by trigger.
Fixed Annual Deadlines
- 30 June 2026 – DPT-3 for return of deposits and exempt deposits for FY 2025-26.
- 31 July 2026 – ITR for individuals and non-audit cases (where relevant for KMP).
- 30 September 2026 – DIR-3 KYC for every DIN holder; AGM for companies with no extension; tax audit report.
- 30 October 2026 – AOC-4 (within 30 days of AGM); LLP Form 8.
- 31 October 2026 – ITR for companies, LLPs under audit, and other audit-applicable cases.
- 29 November 2026 – MGT-7 (within 60 days of AGM if AGM is on 30 September).
- 30 November 2026 – ITR where transfer pricing report is required.
Half-Yearly and Event-Based Filings
- MSME-1 for April–September dues – due 31 October 2026.
- MSME-1 for October–March dues – due 30 April 2027.
- ADT-1 – within 15 days of the AGM at which the auditor is appointed.
- PAS-3 – within 30 days of every allotment of shares.
- MGT-14 – within 30 days of every board or shareholder resolution that is filable.
- DIR-12 – within 30 days of every appointment, resignation, or change of directors and KMP.
- CHG-1 – within 30 days of creation or modification of a charge.
- BEN-2 – within 30 days of receipt of declaration of significant beneficial ownership in BEN-1.
LLP-Specific Deadlines
- 30 May 2026 – Form 11 Annual Return.
- 30 October 2026 – Form 8 Statement of Account and Solvency.
- 30 September 2026 – DIR-3 KYC for designated partners with DIN.
How the Penalty Math Adds Up
Every late ROC filing attracts ₹100 per day per form, with no cap, applied to the company and every officer in default. So a single missed AOC-4 by six months crosses ₹18,000 per officer just in additional fees, ignoring potential adjudication penalties under Section 137 and Section 92 of the Companies Act. Persistent default leads to director disqualification under Section 164(2) – the lasting cost of poor calendar hygiene.
Building a Working Compliance Tracker
- Capture every recurring deadline by month, with two reminders – 15 days and 3 days before.
- Add every event-based trigger as a project: every board meeting opens MGT-14 and DIR-12 tasks if applicable.
- Tag each filing to a responsible owner – CS, CFO, or external consultant – with a clear handoff.
- Maintain a master SRN log for every filed form; this saves time during due diligence and ROC inspections.
- Run a quarterly review with the board on filing status; this elevates compliance from a clerical task to a governance KPI.
Conclusion
Most ROC defaults trace back to one of two failures: not knowing the deadline, or knowing it and missing it. The calendar above gives you the first; a disciplined tracker and ownership map fix the second. With the MCA V3 portal fully live, FY 2026-27 is a good year to put ROC compliance on a firm, predictable rhythm.
