ROC Filing Deadlines 2025-26 — MGT-7A, AOC-4, ADT-1 and More

The Registrar of Companies (ROC) under the Ministry of Corporate Affairs requires private limited companies to file a range of annual and event-based forms each year. Filing these forms late attracts compounding penalties that can quickly become enormous. Here is a complete guide to all key ROC filing deadlines for FY 2025-26.

AOC-4 — Annual Financial Statements

Form AOC-4 is used to file the company's audited financial statements (Balance Sheet, P&L, Cash Flow Statement, Notes to Accounts) with the ROC.

• Due date: Within 30 days of the AGM (so typically by 29 October if AGM is held on 30 September)
• For OPCs: within 180 days from the end of the financial year (27 September)
• Attachments: Audited financial statements, directors' report, auditor's report and all annexures

MGT-7A — Annual Return (Small Companies and OPCs)

Form MGT-7A is the simplified annual return for small companies and OPCs. Regular private limited companies not qualifying as "small companies" file MGT-7.

• Due date: Within 60 days of the AGM (typically by 29 November)
• Contains: Registered office, shareholders, directors and other basic company information as on the close of the financial year

ADT-1 — Auditor Appointment

Form ADT-1 is filed to inform the ROC of the appointment of the company's statutory auditor.

• Due date: Within 15 days of the AGM in which the auditor is appointed or ratified
• First appointment: Within 30 days of incorporation (mandatory)
• An auditor must be appointed for 5 years at the first AGM after incorporation

MSME Form 1 — Half-Yearly Return

Companies that have received goods or services from MSME suppliers and have outstanding dues exceeding 45 days must file Form MSME-1 twice a year.

• April 30: For outstanding dues as of 31 March
• October 31: For outstanding dues as of 30 September

BEN-2 — Significant Beneficial Owners

Companies must file Form BEN-2 with the ROC within 30 days of receiving a declaration from any significant beneficial owner (an individual holding 10% or more of the shares/voting rights).

DIR-12 — Director Changes

Any change in directorship (appointment, resignation or removal) must be intimated to the ROC using Form DIR-12 within 30 days of the change.

MGT-14 — Resolutions and Agreements

Certain board resolutions and shareholders' resolutions (as specified in Section 117) must be filed in Form MGT-14 within 30 days of passing. These include resolutions for borrowings, mergers, ESOPs, MOA amendments and other significant decisions.

Late Filing Penalties

Late filing attracts additional fees of ₹100 per day per form (under the normal filing route). There is no cap on these additional fees — a form filed 2 years late can attract ₹73,000 in additional fees for a single form. For seriously delayed filings, the CFSS (Companies Fresh Start Scheme) periodically waives late fees — but these schemes are not always available.

Conclusion

ROC filing deadlines are non-negotiable — delay means money. SPOTON's corporate secretarial team tracks and files all annual and event-based ROC forms for companies across Kerala. Contact us for complete MCA compliance management.