ROC Compliance Calendar FY 2026-27: Every Due Date That Matters

ROC late fees are uniquely unforgiving: ₹100 per day per form, uncapped, plus the compounding headaches of a non-compliant status. Here's the FY 2026-27 calendar every private company and its advisors should have pinned.

Annual filings tied to the AGM

• AGM itself: within 6 months of FY end (30 September 2026 for March FY-end companies).
• AOC-4 (financial statements): within 30 days of the AGM - typically 29 October 2026.
• MGT-7/MGT-7A (annual return): within 60 days of the AGM - typically 28 November 2026.
• ADT-1 (auditor appointment/ratification): within 15 days of the AGM where applicable.

Fixed-date filings

• DIR-3 KYC: 30 September 2026 for every DIN holder - miss it and the DIN deactivates with a ₹5,000 reactivation fee.
• DPT-3 (return of deposits/exempted borrowings): 30 June 2026.
• MSME-1 (dues to MSME vendors beyond 45 days): half-yearly - 30 April and 31 October.
• ITR for companies: 31 October 2026 (audit cases).

Event-based filings that catch companies off guard

• Director appointment/resignation: DIR-12 within 30 days.
• Registered office change: INC-22 within 15-30 days depending on the type of shift.
• Share allotment: PAS-3 within 15 days of allotment.
• Charge creation/modification: CHG-1 within 30 days (120 with additional fees).
• SBO declarations: BEN-2 within 30 days of receiving BEN-1.

What penalty exposure actually looks like

A company that files AOC-4 and MGT-7 ninety days late owes roughly ₹9,000 + ₹9,000 in late fees alone - before professional costs and before the knock-on effects on ratings, banking and diligence. Multiply across a 50-company client base and the stakes of manual tracking become obvious.