Staying on top of regulatory filings is crucial for every company registered under the Companies Act in India. The ROC Filings Calendar plays a vital role in ensuring businesses meet statutory deadlines and avoid penalties. Whether you run a Private Limited Company, LLP, or Section 8 Company, knowing your ROC due dates is essential for maintaining legal compliance and business credibility.
In this comprehensive guide, we’ll walk you through all major ROC filing deadlines, forms, penalties for delay, and a month-wise ROC compliance calendar you shouldn’t miss.
What is ROC and Why ROC Filings Calendar Important?
The Registrar of Companies (ROC) is the authority under the Ministry of Corporate Affairs (MCA), Govt of India that oversees company registrations and regulatory filings in India. The ROC Filings Calendar is essentially a compliance schedule that every company must follow to submit necessary documents, financials, and declarations on time.
Importance of ROC Filings Calendar
- Avoid hefty penalties and late fees
- Ensure smooth regulatory checks and audits
- Maintain active status of the company
- Improve transparency and investor confidence
- Facilitate fundraising and tenders
Key ROC Forms and Their Due Dates
Let’s explore the major ROC forms that companies need to file annually or periodically:
1. Form INC-20A – Declaration of Commencement of Business operations
- Who Should File: Companies with share capital
- Due Date: Within 180 days of incorporation
- Penalty for Delay in filling: ₹50,000 for company; ₹1,000/day for directors
2. Form AOC-4 – Filing of Financial Statements
- Who Should File: Every company should file financial statements along with Form AOC 4.
- Due Date: Within 30 days of AGM
- Details Filed: Balance sheet, profit & loss account, cash flow statement,Auditor’s report and Board’s Report and other annexures.
3. Form MGT-7 – Annual Return
- Who Should File: All companies (except OPCs)
- Due Date: Need to file Within 60 days from the date of the Annual General Meeting (AGM).
- Details Filed: Changes in Shareholding structure, Details of meetings held, changes in directorship, Remuneration of directors and KMPsetc.
4. Form MGT-7A – Annual Return for OPC & Small Companies
- Due Date: Within 60 days of AGM
5. Form DIR-3 KYC – Director KYC
- Who Should File: Directors with DIN allotted
- Due Date: Need to file On or before 30th September every year
- Penalty for Non-Compliance: ₹5,000 per DIN
6. Form ADT-1 – Appointment of Auditor
- Due Date: Within 15 days of AGM
- Applicable To: All Companies appointing/re-appointing auditors
7. Form DPT-3 – Return of Deposits
- Who Should File: Companies with any amount of loan, deposit, or advance
- Due Date: 30th June of every year
8. Form MSME-1 – Details of Outstanding Payments
- Applicable To: Companies dealing with MSMEs
- Due Dates:
- Half-yearly Return: 30th April (Oct–Mar period)
- 31st October (Apr–Sep period)
Penalties for Missing ROC Filing Deadlines
Missing ROC filing deadlines can result in substantial penalties and even strike-off proceedings. Here’s a quick look at the late fee structure:
| Form | Late Fee |
| AOC-4 | ₹100 per day |
| MGT-7 | ₹100 per day |
| DIR-3 KYC | ₹5,000 flat |
| DPT-3 | Max 12 Times of Normal fee |
Moreover, companies may lose eligibility for government tenders, bank funding, and other benefits due to non-compliance.
Tips to Follow the ROC Filings Calendar Efficiently
Here are some best practices for staying compliant with the ROC Filings Calendar:
- Maintain a compliance tracker spreadsheet
- Set reminders 15-30 days in advance
- Outsource ROC filings to a professional CA/CS firm
- Keep digital and physical copies of all filings
- Monitor MCA updates regularly
ROC Filing for LLPs – What You Need to Know
Even LLPs are required to follow their own ROC Filings Calendar. Important forms include:
Form 11 – Annual Return
- Due Date: 30th May every year
- Details: Partner details, contributions, etc.
Form 8 – Statement of Account & Solvency
- Due Date: 30th October every year
Non-filing of LLP forms also attracts a penalty of ₹100 per day, with no upper limit.
Benefits of Following the ROC Filings Calendar
Staying aligned with the ROC Filings Calendar offers both compliance and business benefits:
- Ensures company remains in “Active” status on MCA portal
- Boosts transparency and stakeholder trust
- Makes credit, investment, and licensing processes smoother
- Avoids unnecessary legal hassles and penalty costs
- Shows good governance and accountability
Conclusion
The ROC Filings Calendar is not just a compliance formality-it’s a vital component of responsible corporate governance. Businesses that proactively manage their ROC filings build stronger reputations, maintain legal status, and avoid financial penalties.
Start planning early, stay updated with ROC due dates, and consult professionals if needed. Make the ROC Filings Calendar a routine part of your annual planning for a smoother and penalty-free compliance journey.
FAQs on ROC Filings Calendar
Q1. What is the ROC Filings Calendar?
The ROC Filings Calendar is a year-round schedule that outlines the due dates for filing various compliance forms with the Registrar of Companies.
Q2. Is ROC filing mandatory for all companies?
Yes, every company registered under the Companies Act, 2013 must comply with ROC filing requirements annually.
Q3. What happens if a company misses an ROC deadline?
Delays in ROC filings attract heavy penalties (₹100/day per form) and may lead to the company being marked as defaulting or even struck off.
Q4. Are LLPs also required to follow the ROC Filings Calendar?
Yes, LLPs have a separate ROC Filings Calendar including Form 11 and Form 8 with specific due dates.
Q5. How can I avoid missing ROC due dates?
Use a professional compliance service, maintain a tracker, and set calendar reminders in advance to ensure timely submissions.
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