Annual Filing Requirements: Companies Act Compliance Calendar (FY 2025-26)

eeping track of Registrar of Companies (ROC) due dates is mission-critical—missing even one form triggers ₹100-per-day late fees and may freeze your company’s MCA portal status. Use the calendar below as your at-a-glance checklist for the coming financial year.

Compliance	Statutory Due Date*	Key Points
Annual General Meeting (AGM) to approve financial statements	30 September 2025	Must be held within 6 months of FY end (31 March 2025) to adopt audited accounts and declare dividend.
ADT-1 – Auditor appointment/re-appointment	Within 15 days of the AGM	File with ROC to confirm auditor until the next AGM; attach consent & eligibility certificate.
AOC-4 – Filing of audited financial statements	Within 30 days of the AGM	Upload balance sheet, P&L, cash-flow, directors’ and auditors’ reports.
MGT-7 – Annual return	Within 60 days of the AGM	Details on share capital, directors/KMP, meetings, and changes in ownership.
DPT-3 – Return of deposits & outstanding loans	30 June 2025	Mandatory for all companies, even if no deposits; discloses loans, advances and securities.
DIR-3 KYC – Director KYC verification	30 September 2025	Each DIN holder must update KYC annually or DIN becomes inactive until ₹5,000 fee is paid.
MSME-1 – Half-yearly return on delayed payments to MSMEs	30 April & 31 October 2025	Report dues >45 days to micro/small suppliers for the preceding half-year.

*If the due date falls on a national holiday or Sunday, file on the preceding working day unless MCA issues an extension circular.

Practical Tips to Stay Penalty-Free

• Create calendar alerts 15 days before every deadline—include backup dates for board approvals and DSC renewals.
• Lock financials early: target audit completion by mid-August to avoid last-minute AGM delays.
• Centralise documents: store FIRCs, board minutes and working papers in a cloud folder accessible to auditors and the company secretary.
• Monitor MCA updates: relief extensions appear only via official circulars—ignore social-media rumours.

Use bulk DSC mapping: ensure valid digital signatures for all signing directors before Form upload.