Registrar of Companies Compliance Calendar for Private Limited Companies Pvt Ltd Co. & LLO FY 2025-26
The ROC operates under India’s MCA and is responsible for Company registration and record maintenance and Enhancing transparency, accountability, & Corporate governance in businesses also Ensuring compliance with the Co. Act, 2013. Avoiding Penalties Non-compliance leads to heavy fines, penalties, and late fees. In severe cases, the company may be struck off from the ROC records. This guide outlines the mandatory ROC compliance requirements for the FY 2025-26, ensuring businesses can navigate the regulatory framework effectively.
- The ROC Plays a crucial role in monitoring corporate compliance under the Companies Act, 2013 and other relevant regulations.
- Maintaining an excellent reputation & ensuring seamless operations in India’s dynamic business environment depends on adhering to legal compliance requirements.
- Companies and LLPs are legally required to submit several ROC forms & returns. Failure to comply can lead to fines, penalties, and legal consequences.
- Timely compliance enhances business credibility, showing a commitment to transparency and governance. This improves trust among customers, investors, and business partners.
- For businesses & LLP understanding, meeting ROC compliance deadlines is essential to avoid legal consequences and penalties.
Annual ROC Compliance Checklist for FY 2025-26 :
ROC compliance is a critical aspect of corporate governance for private limited companies and LLPs in India. Adhering to MCA filing deadlines ensures:
- Legal Good Standing—Avoids penalties, late fees, and legal repercussions.
- Financial Transparency—Helps maintain accurate financial records.
- Business Credibility—Builds trust with stakeholders, investors, and financial institutions.
- Operational Efficiency—Prevents disruptions due to non-compliance issues.
For smooth corporate governance & regulatory compliance, private limited companies and LLPs must adhere to the ROC filing requirements. Below is a structured compliance guide with due dates for the FY 2025-26.
MSME-1 (Half-Yearly Return)
- Description: Mandatory reporting of unpaid MSME dues to ensure timely payments to small businesses.
- Applicable To: Companies with outstanding dues to MSMEs beyond 45 days.
- Due Date:
- 30th April 2025 (for Oct 2024 – March 2025 period)
- 31st October 2025 (for April–September 2025 period)
LLP Form 11 (Annual Return)
- Annual return summarizing LLP partners, capital structure, and business details.
- Applicable To: All LLPs
- Due Date: 30th May 2025
PAS-6 (Reconciliation of Share Capital Audit Report)
- Ensures accurate reconciliation of shares issued, held, and transferred in the depository system.
- Applicable To: Companies with demat shares.
- Due Date:
- 30th May 2025 (for October 2024 – March 2025 period)
- 29th November 2025 (for April – September 2025 period)
DPT-3 (Return of Deposits)
- Annual filing of deposit-related disclosures, including loans, advances, and deposits.
- Applicable To: Companies that have accepted loans or deposits (excluding loans from banks or directors).
- Due Date: 30th June 2025
FLA Return (Foreign Liabilities & Assets)
- RBI-mandated filing for companies with foreign investments to report cross-border financial transactions.
- Applicable To: Companies with FDI (foreign direct investment) or overseas investments.
- Due Date: 15th July 2025
DIR-3 KYC (Director KYC)
- Mandatory KYC update for directors. Non-filing leads to DIN deactivation and penalties!
- Applicable To: All Directors with DIN (Director Identification Number).
- Due Date: 30th September 2025
AOC-4 (Filing of Financial Statements & Directors’ Report)
- Filing of balance sheet, profit & loss account, audit report, and board report with ROC.
- Due Date:
- For OPC (One Person Company): 30th September 2025 (within 180 days from FY-end)
- For Other Companies: 30th October 2025 (within 30 days of AGM)
LLP Form 8 (Statement of Accounts & Solvency)
- Declaration of LLP’s financial status, solvency position, and profit & loss details.
- Applicable To: LLPs
- Due Date: 30th October 2025
MGT-7 / MGT-7A (Annual Return)
- Description: Annual return detailing company structure, shareholding pattern, and key managerial personnel (KMPs).
- Applicable To:
- MGT-7: For private limited companies.
- MGT-7A: For small companies (as per Companies Act, 2013 criteria).
- Due Date: 30th November 2025
Key Note :
- For Directors: Non-filing of DIR-3 KYC can lead to DIN deactivation and a penalty of ₹5,000 per director. Ensure accuracy in financial reporting, director KYC, and shareholding reconciliation. and LLPs must comply with Form 11 (Annual Return) & Form 8 (Statement of Accounts & Solvency).
- As the financial year 2025-26 approaches, companies should stay proactive by:
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- Setting up compliance reminders for key filing dates.
- Consulting professionals to review documentation before submission.
- Keeping financial records and audits updated to prevent last-minute issues.
What are the consequences of non-compliance for Pvt Ltd Co and LLP ?
- Late filing penalties can accumulate quickly, affecting the company’s finances.
- Directors and officers may face legal actions or disqualification for continued non-compliance.
- A non-compliant history damages brand reputation, making it difficult to secure investments, funding, or partnerships.
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