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

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 all ROC forms, MSME and DPT-3 returns, DIR-3 KYC.
• Reconcile related-party transactions and ensure CARO 2020 readiness.

Our fixed-fee annual compliance package for Pvt Ltd companies covers all of the above end-to-end.

Frequently Asked Questions