ROC Compliance Calendar for FY 2025–26

October 27, 2025

This document provides a comprehensive month-wise calendar for the ROC compliance requirements for the financial year 2025-26. It outlines the necessary forms, due dates, and the relevant periods for various statutory filings, ensuring that companies remain compliant with regulatory obligations throughout the year

Month Due Date Form Compliance Requirement Applicable Entities Period Covered / Remarks Penalty for Non-Compliance
April 2025 30-Apr-2025 MSME Form Half-yearly return for outstanding dues to Micro, Small Enterprises (MSEs). All companies with MSE vendors For period: Oct 2024 – Mar 2025 ₹10,000 and additional ₹100 per day of default (no maximum limit specified)
May 2025 30-May-2025 Form 11 Annual Return of LLP, disclosing details of partners and changes, if any. LLPs For FY 2024–25 ₹100 per day of default (no maximum limit)
30-May-2025 PAS-6 Reconciliation of Share Capital Audit Report for unlisted public companies. Unlisted Public Companies For period: Oct 2024 – Mar 2025 ₹1,000 per day of default, subject to maximum of ₹5,00,000
June 2025 30-Jun-2025 DPT-3 Return of deposits and loans: disclosing money received not considered as deposit. All Companies For FY 2024–25 ₹5,000 + ₹500 per day of default
September 2025 30-Sep-2025 DIR-3 KYC KYC of all directors with DIN (approved DINs as of 31 March 2025). Directors of all companies/LLPs Mandatory for DIN holders ₹5,000 per DIN for late filing
27-Sep-2025 AOC-4 Filing audited financial statements with ROC. OPC For FY 2024-25 ₹100 per day of default (no maximum limit); Additional penalty as per Companies At
October 2025 14-Oct-2025 ADT-1 Auditor appointment to be intimated within 15 days from AGM. All Companies Based on AGM held by 30 Sept ₹100 per day of default (no maximum limit)
29-Oct-2025 AOC-4 Filing audited financial statements with ROC. All Companies Within 30 days from AGM ₹100 per day of default (no maximum limit); Additional penalty as per Companies Act
30-Oct-2025 Form 8 LLP Statement of Accounts and Solvency. Profit & Loss and Balance Sheet data to be filed. LLPs For FY 2024–25 ₹100 per day of default (no maximum limit)
LLP Statement of Accounts and Solvency. Profit & Loss and Balance Sheet data to be filed.
31-Oct-2025 MSME Form Half-yearly return for MSME dues. All companies with MSME vendors For period: Apr 2025 – Sep 2025 ₹10,000 and additional ₹100 per day of default (no maximum limit specified)
November 2025 28-Nov-2025 MGT-7/MGT-7A Annual Return filing with ROC – includes company details, shareholder data, etc. All Companies Within 60 days of AGM ₹100 per day of default (no maximum limit); Additional penalty as per Companies Act
29-Nov-2025 PAS-6 Reconciliation of Share Capital Audit Report. Unlisted Public Companies For period: Apr 2025 – Sep 2025 ₹1,000 per day of default, subject to maximum of ₹5,00,000

Author:
Deepika

Prepared On:
27/10/2025



Recent Posts

Importance of GST Ruling: Every Business Should Follow

How Internal Audit Helps In Plugging Revenue Leakage

Role Of CFO In Board Meetings

Role of CFO in Cash Flow Management

Importance of Statutory Audits: A Primary Step Towards Ensuring Financial Transparency

Why Data Security Is Crucial When Outsourcing Accounting Services

Outsourcing vs. In-House Accounting Choosing the Right Option for Your Business

Old Vs New Income tax Regime

Top 5 Reasons Small and Medium Enterprises (SME) Need Virtual

Tax Saving Through Conversion of Companies Into LLP

Understanding form 3cd: A complete guide to tax audit compliance

Dematerialization of Shares for Private Companies

SEBI Updates REITs Rules; Adds 'Small & Medium REITs' – BC Shetty & Co

What are the benefits of internal auditing?

Difference Appearing in GSTR-1 and GSTR-3B GSTN Advisory

Top Cash Flow Forecasting Errors & How to Fix Them Essential Tips

How to claim my unclaimed TDS credits in my Income tax returns?

5 Financial Reports to Prepare Before Meeting with VC Firms

Startup Cash Flow Management: Unlocking The Secrets

How to value perquisite if you are providing rent-free accommodation to employee

Income Tax and Related Party Transactions: A Comprehensive Overview

No GST on activity of holding of shares of subsidiary company by the holding company

Incentives and Support for Semiconductor Startups in Karnataka

Comparison of incentives provided by different states

HOW GST Compliance can help in reducing cost & improving profitability?

Why is a Virtual CFO Important for Startup Success?

Tax saving strategies for my Information Technology company in India

Audit Trail and Its Importance, Various software

GST ON RENTING OF THE RESIDENTIAL AND COMMERCIAL PROPERTY

How to avoid TCS on Foreign Travel and International Credit Card usage (Individuals)

Automated Scrutiny Module: A new Era of GST(ASMT)

TAX HOLIDAY FOR STARTUPS (SECTION 80 IAC OF INCOME TAX ACT)

DUTIES AND RESPONSIBILITIES OF A DIRECTOR IN COMPANY

What Are The Advantages And Compliance Requirements For A Foreign Company To Set Up A Subsidiary In India?

Tour operator under GST

TCS Liability In Case Of Multiple E-Commerce Operators In A Single Transaction

How Can A Foreign Company Start A Business In India?

How A Foreign Company Can Open A Branch Office In India And What Are The Compliances Of Operating A Branch Office?

NO NEED TO REVERSE ITC BY MANUFACTURER IN RESPECT OF FREE REPLACEMENT OF PARTS OR REPAIR SERVICES UNDER WARRANTY PERIOD.

CAPITAL GAIN ON CONVERSION OF AGRICULTURE LAND

How Dashboards Help SaaS Companies In Decision Making?

What Is The GSTR-9 Annual Return?

How To Manage Scrutiny Notice From GST

How to Withdraw/ take out profits from your company?

Compliances requires for the Charitable Trusts

Mastеring Tablе 4 For Input Tax Crеdit (ITC) In GSTR-3B

Exploring Thе Significancе Of Thе 'Pay Latеr' Fеaturе

IT audit

Mistakes to Avoid When Applying for GST Refund

Tax Planning for Foreign Subsidiaries in India

Foreign Company Subsidiary in India

Budget 2023: Tax benefits and limitations

3 Tax planning for Individuals

GST E-Invoicing

Importance of Due Diligence

Section 54F Of Income Tax Act

Private Limited Company Registration

Accounting in Metaverse

What is ODI

Tax implications on crypto currency in India

Benefits to Export Oriented IT Company

Related Newsletters

Gst Notification and Circular Gst Gst Income Tax Current-Events Internal Audit

Please Share:

Related News

rover

Automated Scrutiny Module: A New Era Of GST(ASMT)?

Increase the rate of Tax Collection at Source (TCS) from 5% to 20% for remittance under...

ballons

Tax Holiday For Startups (Section 80 Iac Of Income Tax Act)

Every GST registered taxpayer must file at least one or more designated GST returns ...

city

Duties And Responsbilities Of a Director In Company

In the dynamic landscape of entrepreneurship, startups are the catalysts of innovation, job creation, and economic growth...