{"id":1015,"date":"2026-02-20T00:00:00","date_gmt":"2026-02-20T00:00:00","guid":{"rendered":"https:\/\/rize.blog.razorpay.in\/roc-compliance-calendar\/"},"modified":"1970-01-01T00:00:00","modified_gmt":"1970-01-01T00:00:00","slug":"roc-compliance-calendar","status":"publish","type":"post","link":"https:\/\/razorpay.com\/rize\/blogs\/roc-compliance-calendar\/","title":{"rendered":"ROC Compliance Calendar 2025\u20132026: Important Filing Due Dates for Companies &#038; LLPs"},"content":{"rendered":"<p>The <strong>ROC<\/strong> is a regulatory body under India&#8217;s Ministry of Corporate Affairs (MCA) responsible for company registration, statutory record maintenance, and ensuring adherence to the Company Act and associated regulations. Non-compliance with <a href=\"https:\/\/razorpay.com\/rize\/blogs\/what-is-roc-filing\/\"><strong>ROC<\/strong> filings<\/a> can result in:<\/p>\n<ul>\n<li>Fines and penalties<\/li>\n<li>Legal actions against the company and directors<\/li>\n<li>Damage to the company&#8217;s credibility and reputation<\/li>\n<li>Difficulties in seeking funding or partnerships<\/li>\n<\/ul>\n<p>On the other hand, timely <strong>compliance<\/strong> demonstrates a commitment to transparency and good governance, which can attract customers, partners, and investors. It also helps avoid heavy penalties and late fees that can strain a company&#8217;s finances.<\/p>\n<p><strong><em>Thinking of launching your business? Begin your<\/em><\/strong><a href=\"https:\/\/razorpay.com\/rize\/company-registration\/\"><strong><em> company registration<\/em><\/strong><\/a><strong><em> today with Razorpay Rize.<\/em><\/strong><\/p>\n<h2><strong>ROC Filing Due Date: Detailed Calendar<\/strong><\/h2>\n<p>Here are the key <strong>ROC<\/strong> compliance forms and ROC filing due dates for the financial year 2025-2026:<\/p>\n<p>\u200d<\/p>\n<div data-rt-embed-type='true'>\n<table>\n<thead>\n<tr>\n<th>Form<\/th>\n<th>Purpose<\/th>\n<th>Applicable To<\/th>\n<th>Due Date<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>MSME-1<\/td>\n<td>Reporting outstanding payments to MSMEs &gt; 45 days<\/td>\n<td>All specified companies<\/td>\n<td>30.04.2025 (Oct\u2013Mar) 31.10.2025 (Apr\u2013Sep)<\/td>\n<\/tr>\n<tr>\n<td>NDH-3<\/td>\n<td>Half-yearly return filing for Nidhi companies<\/td>\n<td>Nidhi companies<\/td>\n<td>30.04.2025 (Oct\u2013Mar) 30.10.2025 (Apr\u2013Sep)<\/td>\n<\/tr>\n<tr>\n<td>Form-11 (LLP)<\/td>\n<td>Annual return of LLP with business and partner details<\/td>\n<td>All registered LLPs<\/td>\n<td>30.05.2025<\/td>\n<\/tr>\n<tr>\n<td>FC-4<\/td>\n<td>Annual return of foreign company<\/td>\n<td>Foreign companies<\/td>\n<td>30.05.2025<\/td>\n<\/tr>\n<tr>\n<td>NDH-1<\/td>\n<td>Return of statutory compliances<\/td>\n<td>Nidhi companies (as applicable)<\/td>\n<td>29.06.2025<\/td>\n<\/tr>\n<tr>\n<td>DPT-3<\/td>\n<td>Reporting deposits and loans<\/td>\n<td>Every company<\/td>\n<td>30.06.2025<\/td>\n<\/tr>\n<tr>\n<td>PAS-6<\/td>\n<td>Share Capital Audit Report Reconciliation<\/td>\n<td>Unlisted public companies<\/td>\n<td>30.05.2025 (Mar) 29.11.2025 (Sep)<\/td>\n<\/tr>\n<tr>\n<td>FLA<\/td>\n<td>Annual return to RBI for FDI\/ODI holders<\/td>\n<td>Companies with FDI\/ODI<\/td>\n<td>15.07.2025<\/td>\n<\/tr>\n<tr>\n<td>DIR-3 KYC<\/td>\n<td>KYC of Directors\/DPs<\/td>\n<td>All DIN\/DPIN holders as on 31.03.2025<\/td>\n<td>30.09.2025<\/td>\n<\/tr>\n<tr>\n<td>FC-3<\/td>\n<td>Filing annual accounts of foreign company<\/td>\n<td>Foreign companies\u2019 branches, liaison, and project offices<\/td>\n<td>31.12.2025<\/td>\n<\/tr>\n<tr>\n<td>CRA-2<\/td>\n<td>Appointment of Cost Auditor<\/td>\n<td>Companies requiring cost audit<\/td>\n<td>30 days from BM or 180 days from 01.04.2025, whichever is earlier<\/td>\n<\/tr>\n<tr>\n<td>ADT-1<\/td>\n<td>Appointment of Auditor<\/td>\n<td>Every company<\/td>\n<td>14.10.2025 (15 days post AGM) 11.10.2025 (OPC)<\/td>\n<\/tr>\n<tr>\n<td>AOC-4 \/ XBRL \/ CFS<\/td>\n<td>Filing of annual financial statements<\/td>\n<td>Specified companies<\/td>\n<td>29.10.2025 (30 days from AGM) 27.09.2025 (OPC)<\/td>\n<\/tr>\n<tr>\n<td>MGT-14<\/td>\n<td>Filing resolutions on board report and accounts adoption<\/td>\n<td>Limited companies<\/td>\n<td>30 days from board meeting<\/td>\n<\/tr>\n<tr>\n<td>Demat for Pvt Cos<\/td>\n<td>Mandatory demat compliance under amended rules<\/td>\n<td>Private companies (excluding small\/govt. companies)<\/td>\n<td>30.06.2025<\/td>\n<\/tr>\n<tr>\n<td>Form-8 (LLP)<\/td>\n<td>LLP\u2019s Statement of Account &amp; Solvency<\/td>\n<td>Every LLP<\/td>\n<td>30.10.2025<\/td>\n<\/tr>\n<tr>\n<td>MGT-7 \/ MGT-7A<\/td>\n<td>Annual return with company details<\/td>\n<td>MGT-7: All companies MGT-7A: Small Co. \/ OPC<\/td>\n<td>28.11.2025<\/td>\n<\/tr>\n<tr>\n<td>CRA-4<\/td>\n<td>Filing of Cost Audit Report<\/td>\n<td>Companies under cost audit<\/td>\n<td>30 days from receipt of cost audit report<\/td>\n<\/tr>\n<tr>\n<td>CSR-2<\/td>\n<td>Reporting on Corporate Social Responsibility contribution<\/td>\n<td>Companies required to comply with CSR provisions<\/td>\n<td>Due date generally aligns with AOC-4 filing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u200d<\/p>\n<p>It&#8217;s important to note that these ROC filing due dates are tentative and may be revised by the regulatory authority from time to time. Additionally, certain event-based compliances are also applicable in addition to these basic annual <strong>compliance<\/strong> obligations. It&#8217;s crucial to keep track of the applicable due dates for each form to ensure timely <strong>compliance<\/strong> and avoid penalties.<\/p>\n<h2><strong>Frequently Asked Questions<\/strong><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Stay on top of your ROC filing deadlines with the complete ROC Compliance Calendar for FY 2025\u201326. Know due dates for forms like AOC-4, MGT-7, DIR-3 KYC, and more to avoid penalties.<\/p>\n","protected":false},"author":1,"featured_media":1016,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/posts\/1015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/comments?post=1015"}],"version-history":[{"count":1,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/posts\/1015\/revisions"}],"predecessor-version":[{"id":1317,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/posts\/1015\/revisions\/1317"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/media\/1016"}],"wp:attachment":[{"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/media?parent=1015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/categories?post=1015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razorpay.com\/rize\/blogs\/wp-json\/wp\/v2\/tags?post=1015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}