Compliance calendar
Every deadline for FY 2026–27, in one place.
Late fees on ROC filings are charged per day, not as a flat penalty — which is how a forgotten form quietly becomes a five-figure problem. These are the dates that matter for companies, LLPs and OPCs, and what it costs to miss them.
Annual — ROC & MCA
Once a year, and the ones that carry daily penalties.
| Form | What it is | Who files | Due date |
|---|---|---|---|
| DPT-3 | Return of deposits and loans | Companies | 30 June 2026 |
| DIR-3 KYC | Director KYC — every DIN holder, every year | All DIN holders | 30 September 2026 |
| AOC-4 (OPC) | Financial statements | One Person Companies | 27 September 2026 |
| Form 8 | Statement of account and solvency | LLPs | 30 October 2026 |
| AOC-4 | Financial statements | Companies | 30 October 2026 |
| MGT-7 / 7A | Annual return | Companies | 28 November 2026 |
| Form 11 | Annual return | LLPs | 30 May 2026 |
Dates shown are the standard statutory deadlines. Where a filing is tied to your AGM, the due date runs from that meeting — so an AGM held late moves the deadline with it.
Monthly & quarterly
GST, TDS and payroll run on their own clock.
| Filing | What it is | Who files | Due |
|---|---|---|---|
| GSTR-1 | Outward supplies | Monthly filers | 11th of the following month |
| GSTR-3B | Summary return and tax payment | Monthly filers | 20th of the following month |
| GSTR-9 | GST annual return | Where applicable | 31 December 2026 |
| TDS payment | Deposit of tax deducted | All deductors | 7th of the following month |
| TDS return | Quarterly statement | All deductors | 31st of the month after each quarter |
| PF / ESIC | Monthly contribution | Registered employers | 15th of the following month |
What it costs to miss
The penalty is per day, per form.
This is the part founders underestimate. There is no grace period and, for the main ROC forms, no cap in the ordinary course — the fee simply keeps accruing until you file.
- AOC-4 and MGT-7 — ₹100 per day, per form, from the due date
- Five months late on AOC-4 alone is roughly ₹15,000
- DIR-3 KYC missed — the DIN is deactivated, and reactivation carries a fee
- GST returns are sequential: one missed month blocks every month after it
Questions
The ones we are asked most.
What happens if I miss the AOC-4 or MGT-7 deadline?
An additional fee of ₹100 per day accrues from the due date, per form, with no upper cap in the ordinary course. A five-month delay on AOC-4 alone runs to roughly ₹15,000 — which is why these two dates matter more than any others in the year.
Do I have to file if my company had no revenue?
Yes. Annual ROC filings and DIR-3 KYC are required whether or not the company traded. A dormant company that files nothing still accrues daily late fees.
Is DIR-3 KYC needed every year?
Yes, for every DIN holder, every year — even if nothing about you has changed. A DIN that misses it is deactivated, and reactivation carries a fee.
What are the most commonly missed deadlines?
DIR-3 KYC, because it is personal rather than company-level and nobody sends a reminder; and DPT-3, because founders assume it only applies to companies that took deposits when it also covers loans.
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