MCA Filling Compliance Due Dates for FY 2025‑26

MCA Filing Calendar – Key Compliance Due Dates (FY 2025‑26)

• MSME‑1 (Half‑Yearly Return) : Half‑Yearly Return filling Purpose: Disclosure of outstanding payments to MSME suppliers and Applicability: All companies having dues to MSME suppliers. It required filing on 30th April—for the period ending 31st March and 31st October—for the period ending 30th September.
• PAS‑6 (Reconciliation of Share Capital Audit) : Reconciliation of Share Capital Audit Applicability: Non‑small companies having ISIN (listed & unlisted) and Filling required two times, like date dated is 30th May—for H1 (Oct–Mar) and 29th November—for H2 (Apr–Sep)
• DPT‑3 (Return of Deposits / Exempted Loans) : Return of Deposits / Exempted Loans compliance applicability: All companies (including exempted deposits) and Due Date: 30th June (Annual)
• DIR‑3 KYC / DIR‑3 KYC Web : DIR‑3 KYC / DIR‑3 KYC Web filling Purpose is to DIN KYC compliance, key update (current regime): DIN KYC now valid for 3 years. Reverification is required based on the DIN allotment date or the last KYC filing timeline. Non‑filing results in DIN deactivation
• CRA‑2 (Appointment of Cost Auditor) : Appointment of Cost Auditor Applicability: Companies covered under Cost Audit provisions and has to be file Within 30 days of the board meeting OR Within 180 days from start of FY Whichever is earlier.
• MGT‑14 (Filing of Board Resolutions) : Applicability: Specified resolutions under Section 179(3), Within 30 days of the board meeting and Mandatory for borrowing, approval of financials, etc.
• CRA‑4 (Cost Audit Report) : Applicability: Cost audit is applicable to companies and has to be filed within 30 days from receipt of the cost audit report.
• ADT‑1 (Appointment of Auditor) : Appointment of Auditor filling is Applicability for all companies Within 15 days of AGM and appointment, generally valid for 5 years
• AOC‑4 / AOC‑4 CFS / AOC‑4 XBRL : Filling of AOC‑4 / AOC‑4 CFS / AOC‑4 XBRL is objected for Filing of financial statements required to be file Within 30 days of AGM. Late Fee applicable for INR 100 per day (subject to maximum limits as prescribed). In the Special Case – OPC: Within 180 days from end of FY
• MGT‑7 / MGT‑7A (Annual Return) : Annual Return applicability comes from shareholding declaration to ROC via MGT‑7 – Companies other than OPC and MGT‑7A – OPC and has to be filed within 60 days of AGM. Late Fee: INR 100 per day
• MGT‑8 (PCS Certification of Annual Return) : PCS Certification of Annual Return Applicability come when the threshold is Paid-up Capital > INR 10 Cr OR Turnover > INR 50 Cr. Certification by Practicing Company Secretary is mandatory.
• BEN‑2 (Significant Beneficial Ownership) : Significant Beneficial Ownership applicability comes where SBO provisions apply and has to file Within 30 days of receipt of BEN‑1 declaration