The ROC calendar is the one compliance timetable you cannot negotiate. Tax deadlines move, board meetings shift, but the Registrar's clock runs on the Companies Act and it does not pause for anyone. Every year I watch good companies pay lakhs in additional fees for filings that cost a few hundred rupees to get right.

Here is the full calendar for FY 2025-26, with the exact price of missing each date.

When is the AGM itself due?

30 September 2026. Section 96 gives you six months from the financial year-end, and for most companies that lands on 30 September. The AGM is the anchor — AOC-4 and MGT-7 both count forward from it. If you extend the AGM (the ROC can grant up to three months), the filing deadlines move with it. But do not plan on an extension. Plan on 30 September, and work backwards from there.

What is due after the AGM?

Three filings, three clocks.

AOC-4 — the financial statements — within 30 days of the AGM. Miss it and the additional fee is Rs 100 per day, with no upper cap.

MGT-7 — the annual return — within 60 days of the AGM. Same Rs 100-a-day meter.

ADT-1 — the auditor appointment — within 15 days of the AGM, but only in a year you appoint or reappoint an auditor. Most companies file this once every five years and then forget the form exists. The ROC does not forget.

What is due regardless of the AGM?

DPT-3, the return of deposits, was due 30 June 2026. Yes — that date has already passed as you read this. If you missed it, file now; the meter is running at Rs 100 a day. Even companies with no deposits file a nil DPT-3. Exempted borrowings still get reported.

MSME Form I, half-yearly: for the half year ended 31 March 2026, due 30 April 2026; for the half year ended 30 September 2026, due 31 October 2026. This one applies if you buy from micro or small enterprises and your payments crossed 45 days.

What changed with DIR-3 KYC?

This is the one most directors have wrong. DIR-3 KYC used to be an annual filing, due 30 September every year. Since 31 March 2026, it is triennial — once every three years. The next due date is 30 June 2028.

It used to be an annual health check-up; now it is once every three years. But here is the catch people miss: the DIN still gets deactivated if you skip your cycle. A three-year gap is not a holiday. It is a longer rope.

How do you make the calendar run itself?

Put every date in one place — a shared sheet or your CS's compliance tracker — with owners and a two-week warning. The companies that never miss filings are not more disciplined; they just stopped relying on memory.

Assign each form to a person: AOC-4 and MGT-7 to whoever closes the books, DPT-3 to whoever manages borrowings, MSME-1 to accounts payable, DIR-3 KYC to the directors themselves. Then set the reminder for fourteen days before, not the day before. A filing done early costs the same as a filing done on time. A filing done late costs Rs 100 a day, every day, until it is done.

What does a missed deadline actually cost?

Rs 100 per day per form, uncapped. That is the additional fee, and it runs until you file. An AOC-4 filed six months late costs roughly Rs 18,000 in additional fees alone.

But the real cost is not the fee. It is the red flag in due diligence. Every investor's lawyer pulls your ROC filing history. A pattern of late filings reads as a pattern of sloppy governance, and it gets priced into the deal — or kills it.

Questions founders ask

Only with a ROC extension under Section 96 — up to three months, applied for before the deadline. Extensions are granted, not assumed.

Per day of delay, per form, from the day after the due date until you file. There is no maximum.

The company and officers face penalties, and AOC-4 and MGT-7 are still due — their clocks run from the deemed due date. Get advice before filing; this needs handling, not just forms.

Yes — a nil return — if you carry any borrowings that are not exempted deposits. Most private companies file it every year.

Companies that procure from micro or small enterprises and exceed the 45-day payment limit in a half year. Check your vendor ledger before deciding you are exempt.

Behind on a filing, or want the year's calendar managed for you? We'll take the ROC timetable off your desk.

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