Annual ROC Compliance for Private Limited Companies — Complete 2026 Checklist
Every Private Limited Company in India — irrespective of turnover or activity — must meet a defined set of annual filings with the Registrar of Companies (ROC). Missing them is the single largest cause of director disqualification and struck-off status. Here is the full 2026 calendar.
1. Annual General Meeting (AGM)
For a 31 March year-end, the AGM must be held by 30 September. The first AGM of a newly incorporated company can be held within 9 months of the close of the first financial year. The AGM adopts the audited financials, appoints/ratifies the auditor and approves dividends.
2. Key ROC forms and due dates
| Form | Purpose | Due date (March year-end) |
|---|---|---|
| ADT-1 | Auditor appointment | 15 October (15 days from AGM) |
| AOC-4 | Financial statements | 30 October (30 days from AGM) |
| MGT-7 / MGT-7A | Annual return | 29 November (60 days from AGM) |
| DIR-3 KYC | Director KYC | 30 June in the applicable three-financial-year cycle from 31 March 2026; specified changes within 30 days |
| MSME Form 1 | Dues to MSME vendors beyond 45 days | 30 April and 31 October |
| DPT-3 | Return of deposits / loans | 30 June |
3. Penalties and director disqualification
- AOC-4 and MGT-7 late fee: Rs100 per day per form — no upper cap.
- Failure to file DIR-3 KYC deactivates the DIN; reactivation costs Rs5,000.
- Continuous default in filing annual returns for three consecutive years disqualifies all directors under Section 164(2) for 5 years across every company they sit on.
- The ROC may strike the company off under Section 248 and freeze its bank accounts.
4. Beyond ROC — the wider annual stack
ROC filings sit alongside tax, GST and accounting deliverables. A complete annual stack also includes statutory audit, ITR-6 by 31 October (audit cases), GSTR-9 and 9C by 31 December, TDS quarterly returns and advance tax in four instalments.
5. What a CA should handle for you
- Maintain a 12-month compliance calendar mapped to your board cycle.
- Prepare board and shareholder resolutions and statutory registers.
- File applicable ROC forms, MSME and DPT-3 returns; track DIR-3 KYC on its separate three-financial-year cycle.
- Reconcile related-party transactions and ensure CARO 2020 readiness.
Our annual compliance package for Pvt Ltd companies covers all of the above end-to-end.
Frequently Asked Questions
For a month-by-month view, see the ROC annual filing calendar for private limited companies and LLPs.
Considering this for your business? Book a 15-minute advisory call with Regi Tom Antony.
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