ROC Compliance Calendar Every Founder Should Save
Regulatory compliance is not optional for Indian companies. Missing a single filing deadline can trigger penalties that accumulate daily, and prolonged non-compliance can lead to director disqualification and company strike-off. This comprehensive compliance calendar for 2026 lists every major deadline that Private Limited Companies and LLPs need to track, organized month by month.
Annual Compliance Overview
| Filing | Applicable To | Frequency | Due Date |
|---|---|---|---|
| AOC-4 (Financial Statements) | Companies | Annual | 30 days after AGM |
| MGT-7A (Annual Return) | Small Companies, OPC | Annual | 60 days after AGM |
| MGT-7 (Annual Return) | Other Companies | Annual | 60 days after AGM |
| DIR-3 KYC | All Directors | Annual | September 30 |
| DPT-3 (Deposits Return) | Companies receiving deposits/loans | Annual | June 30 |
| ADT-1 (Auditor Appointment) | Companies | Annual (if new auditor) | 15 days after AGM |
| Form 11 (Annual Return) | LLPs | Annual | May 30 |
| Form 8 (Statement of Accounts) | LLPs | Annual | October 30 |
| Income Tax Return | All entities | Annual | October 31 (if auditable) / July 31 (others) |
Month-by-Month Compliance Calendar 2026
April 2026
- April 1: New financial year begins (FY 2026-27)
- April 7: TDS deposit for March 2026 deductions
- April 30: GST returns (GSTR-3B) for March 2026 (monthly filers); ITC matching and reconciliation for FY 2025-26
May 2026
- May 7: TDS deposit for April 2026 deductions
- May 15: TDS return (24Q, 26Q, 27Q) for Q4 (Jan-Mar 2026)
- May 30: LLP Form 11 (annual return) for FY 2025-26
- May 31: TDS certificate (Form 16A) issuance for Q4
June 2026
- June 7: TDS deposit for May 2026 deductions
- June 15: First installment of advance tax (15% of estimated annual tax)
- June 15: Form 16 (salary TDS certificate) issuance to employees
- June 30: DPT-3 filing (return of deposits and non-deposit loans outstanding as of March 31, 2026)
July 2026
- July 7: TDS deposit for June 2026 deductions
- July 15: TDS return for Q1 (Apr-Jun 2026)
- July 31: Income tax return filing for non-audit cases (FY 2025-26)
August 2026
- August 7: TDS deposit for July 2026 deductions
- August 14: TDS certificate (Form 16A) issuance for Q1
September 2026
- September 7: TDS deposit for August 2026 deductions
- September 15: Second installment of advance tax (cumulative 45%)
- September 30: AGM for FY 2025-26 (last date)
- September 30: DIR-3 KYC for all directors (DIN holders)
- September 30: Statutory audit completion for FY 2025-26
September is the busiest compliance month for Indian companies. The AGM deadline, DIR-3 KYC deadline, and second advance tax installment all fall in this month. Start preparations in August to avoid last-minute rush and potential penalties.
October 2026
- October 7: TDS deposit for September 2026 deductions
- October 15: TDS return for Q2 (Jul-Sep 2026); ADT-1 filing if AGM was on September 30 (15 days after AGM)
- October 30: AOC-4 filing (if AGM was on September 30)
- October 30: LLP Form 8 for FY 2025-26
- October 31: Income tax return for companies/auditable entities (FY 2025-26)
November 2026
- November 7: TDS deposit for October 2026 deductions
- November 14: TDS certificate (Form 16A) issuance for Q2
- November 29: MGT-7A / MGT-7 filing (if AGM was on September 30)
December 2026
- December 7: TDS deposit for November 2026 deductions
- December 15: Third installment of advance tax (cumulative 75%)
January 2027
- January 7: TDS deposit for December 2026 deductions
- January 15: TDS return for Q3 (Oct-Dec 2026)
February 2027
- February 7: TDS deposit for January 2027 deductions
- February 14: TDS certificate (Form 16A) issuance for Q3
March 2027
- March 7: TDS deposit for February 2027 deductions
- March 15: Fourth installment of advance tax (cumulative 100%)
- March 31: End of financial year 2026-27; complete all year-end accounting entries
GST Compliance Calendar (Monthly Filers)
| Return | Due Date | Purpose |
|---|---|---|
| GSTR-1 | 11th of the following month | Outward supply details (sales) |
| GSTR-3B | 20th of the following month | Summary return with tax payment |
| GSTR-9 | December 31 (annual) | Annual return for the previous FY |
Penalty Summary for Late Filings
| Filing | Penalty for Late Filing | Additional Consequences |
|---|---|---|
| AOC-4 | Rs. 100/day (no cap) | Director disqualification after 3 years of non-filing |
| MGT-7A / MGT-7 | Rs. 100/day (no cap) | Company liable to strike-off after 2 years |
| DIR-3 KYC | Rs. 5,000 per director | DIN deactivated until KYC is completed |
| LLP Form 11 | Rs. 100/day (capped at total fee) | LLP liable for strike-off |
| LLP Form 8 | Rs. 100/day (capped at total fee) | LLP liable for strike-off |
| Income Tax Return | Rs. 5,000 (or Rs. 1,000 if income below Rs. 5 lakhs) | Interest under Section 234A on tax due |
| GST Return (GSTR-3B) | Rs. 50/day (Rs. 20/day for nil returns, capped at Rs. 10,000) | Block on e-way bill generation, ITC claim restrictions |
Tips for Staying Compliant Throughout the Year
- Set up a shared compliance calendar: Use Google Calendar or a project management tool with reminders 30 days, 7 days, and 1 day before each deadline
- Engage a CA and CS on retainer: Professional support ensures nothing is missed and filings are done correctly
- Complete accounts monthly: Do not wait until the end of the year to reconcile books; monthly accounting makes year-end filing smoother
- Conduct quarterly compliance reviews: Review all upcoming deadlines and pending filings every quarter
- Keep digital copies of everything: Maintain organized digital folders for all filed documents, acknowledgments, and certificates
- Budget for compliance: Set aside Rs. 50,000 to Rs. 1,50,000 per year for compliance costs depending on company size
Conclusion
Compliance is not a one-time activity. It is a year-round discipline that requires planning, tracking, and timely execution. The penalties for non-compliance are steep, and the consequences (director disqualification, company strike-off) are severe. Use this calendar as your reference guide, set up reminders, and ensure every deadline is met well before the due date.
IncorpX provides comprehensive compliance management services, tracking all deadlines and ensuring timely filing for your company so you can focus on building your business.
Frequently Asked Questions
When is the deadline for filing AOC-4 in 2026?
AOC-4 (financial statements) must be filed within 30 days of the AGM. If the AGM is held on September 30, 2026 (the last permissible date for FY 2025-26), the AOC-4 deadline is October 30, 2026. However, if you hold the AGM earlier, the deadline moves up accordingly.
When is the AGM deadline for FY 2025-26?
The AGM must be held within 6 months from the end of the financial year. For FY 2025-26 (ending March 31, 2026), the AGM deadline is September 30, 2026. First AGM for a newly incorporated company must be held within 9 months from the close of the first financial year.
What is the deadline for DIR-3 KYC in 2026?
DIR-3 KYC must be filed on or before September 30, 2026 for all directors who held a DIN as of March 31, 2026. Late filing attracts a fee of Rs. 5,000 per director. This is an annual requirement regardless of whether the company is active or dormant.
When should I file MGT-7A?
Form MGT-7A (annual return for small companies and OPCs) must be filed within 60 days of the AGM. If the AGM is held on September 30, 2026, the MGT-7A deadline is November 29, 2026. Regular companies file MGT-7 within the same timeframe.
What happens if I miss an ROC filing deadline?
Late filing attracts a penalty of Rs. 100 per day per form for companies and Rs. 100 per day per form for LLPs (capped at the total fee). There is no upper cap for company late filing penalties, which means they accumulate indefinitely. Directors may face disqualification if annual returns are not filed for 3 consecutive years.
Is accounts filing mandatory for companies with no revenue?
Yes, even if the company has zero revenue and no transactions, you must file AOC-4 with nil financial statements and MGT-7A with nil activity. The filing obligations are based on the company's existence, not its revenue.
What forms does an LLP need to file annually?
LLPs must file two annual forms: Form 11 (annual return, due within 60 days from the close of the financial year, which is May 30) and Form 8 (statement of accounts, due within 30 days from the completion of 6 months from the close of the financial year, which is October 30).
Do I need to file DPT-3 for loans received?
Yes, DPT-3 must be filed annually if the company has received money that is not considered a deposit (such as loans from directors, shareholders, or banks). The deadline is on or before June 30 for amounts outstanding as of March 31 of the previous financial year.
Is statutory audit mandatory for all companies?
Yes, statutory audit is mandatory for all companies registered under the Companies Act 2013, regardless of turnover or whether the company has conducted any business. The auditor must be appointed at the first AGM and reappointed every 5 years. There is no exemption for small or dormant companies.
What are the advance tax installment deadlines?
Advance tax is payable in 4 quarterly installments: 15% by June 15, 45% by September 15 (cumulative), 75% by December 15 (cumulative), and 100% by March 15 (cumulative). If total tax liability exceeds Rs. 10,000, advance tax payment is mandatory.
