QUICK ANSWER
There is no universal “30 September” ROC filing deadline
For a company that holds an AGM, the applicable AOC-4 form is generally filed within 30 days of the actual AGM. The annual return in MGT-7 or MGT-7A is generally filed within 60 days of the AGM. The correct calendar therefore starts with the company’s actual AGM and statutory position—not one date copied across every company.
OPCs, first-AGM cases, companies that did not hold an AGM, approved extensions and other special circumstances need a separate reference-date review.
AT A GLANCE
Core timelines and applicability checks
| Requirement | General position | Check before acting |
|---|---|---|
| AGM | Companies required to hold an AGM generally do so within the statutory period after the financial year closes. | First AGM, extension, OPC and other exceptions can change the position. |
| AOC-4 / applicable variant | Generally within 30 days of the actual AGM for a company holding an AGM. | Confirm whether standard, CFS, XBRL or another prescribed variant applies. |
| MGT-7 or MGT-7A | Generally within 60 days of the AGM or the date on which it should have been held. | MGT-7A is for an OPC or an eligible small company; verify current eligibility. |
| ADT-1 | Filed for the relevant auditor appointment or reappointment where applicable. | It is not a universal annual form; check the appointment event and filing period. |
| Director KYC | Routine KYC moved to a once-in-three-years framework from 31 March 2026. | Check each DIN, any changed details and whether filing or reactivation is due. |
WORKFLOW
ROC annual compliance checklist for 2026–27
- Confirm the entity and financial-year facts.Check company type, status, registered records, share capital, turnover, subsidiaries, AGM position and any extension.
- Close and reconcile the books.Match ledgers, bank balances, statutory dues, related-party items, loans, share capital and prior-year figures.
- Coordinate the statutory audit.Prepare the financial statements and supporting schedules, resolve audit observations and obtain the Auditor’s Report.
- Complete Board approval.Place the financial statements and Board’s Report before the Board, record approval and obtain the required signatures.
- Prepare and document the AGM.Issue the notice, keep attendance and resolutions, and preserve minutes and supporting records where an AGM applies.
- File the applicable financial-statement form.Select AOC-4 or the correct prescribed variant and attach the approved financial statements, reports and other applicable documents.
- File the correct annual return.Use MGT-7 or MGT-7A after checking the company’s eligibility and current master, director, member and shareholding information.
- Run the conditional-filing review.Check ADT-1, DPT-3, MSME-1, CSR-2, MGT-8, PAS-6, XBRL/CFS requirements and event-based filings instead of assuming every form applies.
- Check every director’s DIN/KYC status.Apply the post-March-2026 three-year framework and separately review changed contact/address details or inactive DINs.
- Store evidence and track follow-up.Keep signed documents, challans, SRNs, acknowledgements and any resubmission or clarification trail in the company’s compliance file.
DOCUMENT PACK
What to keep ready
Financial records
- Trial balance and ledgers
- Bank statements and reconciliations
- Fixed-asset and statutory-dues records
- Draft financial statements and schedules
Corporate records
- Company master and director details
- Board and AGM notices, attendance and minutes
- Shareholding and member information
- Registers, prior filings and SRNs
Reports and access
- Auditor’s Report and Board’s Report
- Consolidated accounts or XBRL data, if applicable
- Valid DSCs and authorised signatory details
- Conditional-form supporting documents
SCOPE CONTROL
Core work versus applicability-based work
Usually central to annual compliance
- Accounts and financial statements
- Audit coordination
- Board’s Report and approval records
- AGM documentation, where applicable
- Applicable AOC-4 variant
- MGT-7 or MGT-7A
Include only after an applicability check
- ADT-1 and MGT-8
- DPT-3 and MSME-1
- CSR-2 and PAS-6
- CFS, XBRL or sector-specific variants
- Director KYC filing or DIN reactivation
- Event-based forms and overdue filings
COMMON ERRORS
Mistakes that create avoidable rework
- Building the calendar around a generic fixed date without checking the actual AGM.
- Using MGT-7A without confirming OPC or current small-company eligibility.
- Submitting outdated director, member, shareholding or registered-office details.
- Missing Board approval, signatures, attachments or the correct AOC-4 variant.
- Treating ADT-1, DIR-3 KYC or every conditional form as universally annual.
- Ignoring pending event-based filings, resubmissions, inactive DSCs or earlier non-compliance.
FAQS
Frequently asked questions
Is there one fixed ROC annual filing due date for every company?
No. For a company that holds an AGM, the applicable AOC-4 form is generally filed within 30 days of the actual AGM and MGT-7 or MGT-7A within 60 days. OPC, first-AGM, no-AGM and extension situations need a company-specific reference-date check.
Should a company file MGT-7 or MGT-7A?
MGT-7A is the abridged annual return for an OPC or a company that qualifies as a small company under the current rules. Other companies generally use MGT-7. Eligibility should be checked for the relevant financial year before filing.
Is ADT-1 part of every company’s annual filing package?
Not automatically. ADT-1 records an auditor appointment or reappointment and is filed where the relevant appointment event and rules require it. Its applicability should be reviewed instead of presenting it as a universal annual form.
Is DIR-3 KYC still an annual filing after March 2026?
MCA replaced the routine annual KYC requirement with a simpler KYC intimation once every three years from 31 March 2026. Directors who were already KYC-compliant under the earlier regime are generally next due by 30 June 2028; changes and non-compliant DINs require a separate status check.
OFFICIAL REFERENCES
Check the governing source before filing
The statutory framework is in the Companies Act, 2013 and the applicable rules/forms. The 2026 director-KYC change is summarised in the Ministry of Corporate Affairs release below.