Annual ROC, MCA, FEMA and income-tax due dates for Indian private limited companies and LLPs, gathered in one place so nothing is missed.
What are the main annual compliance due dates for a private limited company in India?
The main recurring ones are DIR-3 KYC by 30 September, DPT-3 by 30 June, and the FLA return to the RBI by 15 July. After the AGM, file AOC-4 (financial statements) within 30 days and MGT-7 or MGT-7A (annual return) within 60 days. Board meetings and the income-tax return also fall due each year.
These are the filings most private limited companies and LLPs deal with every year. Dates shown are the standard statutory positions under the Companies Act 2013, MCA rules and RBI requirements.
| Form / Return | What it is | Due date | Applies to |
|---|---|---|---|
| MSME-1 (half-yearly) | Return of outstanding dues to micro and small enterprises | 30 April & 31 October | Companies with MSME dues outstanding beyond 45 days |
| DPT-3 | Return of deposits and of money not treated as deposits | 30 June | Companies (except government companies) |
| FLA Return | Foreign liabilities and assets return to the RBI | 15 July | Companies and LLPs with FDI or ODI outstanding |
| DIN / DIR-3 KYC | Annual KYC of directors holding a DIN | 30 September | Every DIN holder |
| AOC-4 | Filing of financial statements | Within 30 days of AGM | Every company |
| MGT-7 / MGT-7A | Annual return | Within 60 days of AGM | MGT-7 for companies; MGT-7A for a small company and OPC |
| ADT-1 | Notice of appointment of auditor | Within 15 days of AGM | Every company, on appointment of auditor |
| AGM | Annual general meeting | By 30 September (six months from FY end); first AGM within 9 months of the first financial year end | Every company except OPC |
| Board meetings | Meetings of the board of directors | Minimum four per year, gap not exceeding 120 days between two meetings | Every company; a small company and OPC may hold at least two |
| Income-tax return (companies) | Filing of the annual return of income | 31 October (where accounts are subject to audit) | Every company |
| LLP Form 11 | Annual return of the LLP | 30 May | Every LLP |
| LLP Form 8 | Statement of account and solvency | 30 October | Every LLP |
The AGM-linked filings — AOC-4, MGT-7 / MGT-7A and ADT-1 — run from the actual date of the AGM, so the last date to file each of them shifts with the meeting date your company sets.
Dates as on July 2026 for FY 2025-26 filings; verify against MCA/RBI/CBDT notifications, which may extend or change them.
DIR-3 KYC is due by 30 September for every person who holds a Director Identification Number (DIN) as on 31 March of that year. If the details on record have not changed, it can be filed through the web-based DIR-3 KYC service; a change in details requires the e-form.
DPT-3 is due by 30 June each year. It is an annual return of deposits and of amounts not treated as deposits outstanding as on 31 March, and applies to companies other than government companies.
The Foreign Liabilities and Assets (FLA) return is filed with the Reserve Bank of India by 15 July. It applies to companies and LLPs that have received foreign direct investment (FDI) or made overseas direct investment (ODI) in any past year and still have such balances outstanding.
AOC-4 (financial statements) is filed within 30 days of the annual general meeting and MGT-7 or MGT-7A (annual return) within 60 days of the AGM. Because both are tied to the AGM date, the actual last dates depend on when the company holds its meeting.
For most ROC filings that are late, an additional fee of ₹100 per day, per form applies, and it runs until the form is actually filed with no upper cap. Certain forms and defaults can attract further penalties under the Companies Act, so late filing is best avoided.
Most of these dates are fixed, but a few move with your AGM and can be extended by notification, so it helps to track them against your own company's position. If you would like a hand mapping your filings and keeping them current, that is part of routine secretarial work.
See how ongoing filings are handled through ROC compliance filing and a virtual company secretary, or browse the full list of services.
This calendar is general information as on July 2026 and is not legal or tax advice. Due dates change through MCA, RBI and CBDT notifications — always confirm the current date for your company.