ROC Compliance Calendar 2025-26 for Private Limited Companies | Due Dates & Forms
This is a complete Annual Compliance Calendar for Private Limited Companies for the Financial Year 2025-26 (April 2025 – March 2026). It includes all important ROC, Income Tax, and Statutory Compliances with due dates and forms. Save this page for quick reference. Due dates may change as per MCA notifications. ROC Compliance Calendar 2025-26 for Private Limited Companies | Due Dates & Forms.
Note that due dates may vary based on the date of incorporation, Annual General Meeting (AGM), or specific circumstances, and extensions may be granted by the Ministry of Corporate Affairs (MCA) or other authorities. for latest dates please follow the latest announcements. This post covers only compliance requirements for private limited companies.
| Compliance/Form | Purpose | Due Date | Applicability | Remarks |
|---|---|---|---|---|
| Board Meetings | Minimum 4 Board Meetings in a year | Gap not more than 120 days | All Private Limited Companies | Small Companies: 1 meeting in each half year (min 90 days gap) |
| Annual General Meeting (AGM) | Mandatory Annual Meeting | By **30th September 2026** | All Private Limited Companies | First AGM: Within 9 months of incorporation |
| Form ADT-1 | Auditor Appointment (other than first auditor) | Within 15 days of AGM | All Companies | No ratification required every year |
| Form AOC-4 | Filing of Financial Statements & Board Report | Within 30 days of AGM | All Private Limited Companies | Penalty: ₹100 per day |
| Form MGT-7 / MGT-7A | Annual Return | Within 60 days of AGM | All Companies (MGT-7A for Small Companies) | Penalty: ₹100 per day |
| DIR-3 KYC | Director KYC | Read More | All Directors with DIN | Penalty up to ₹5,000 |
| Form MSME-1 | MSME Outstanding Payments Return | 30 April & 31 October 2026 | Companies with MSME dues > 45 days | Half-yearly return |
| Form DPT-3 | Return of Deposits / Borrowings | 30th June 2026 | All Companies (except exempted) | Nil return not mandatory |
| Form PAS-6 | Share Capital Reconciliation (Demat) | 30 May & 29 November 2026 | Companies with dematerialized shares | Half-yearly |
| Form BEN-2 | Significant Beneficial Owners | Within 30 days of BEN-1 | Companies having SBO | Event-based |
| Form CSR-2 | CSR Annual Report | As addendum to AOC-4 (dates extended time to time) | Companies meeting CSR criteria | 2% of average net profit |
| Income Tax Return (ITR) | Company Income Tax Return | 31 Oct 2026 | All Private Limited Companies | Mandatory |
| Statutory Audit | Audit of Financial Statements | Before AGM | All Private Limited Companies | Mandatory |
| Tax Audit (Form 3CD) | Audit u/s 44AB | By 30th September 2026 | If turnover exceeds threshold | Turnover based |
| Form MBP-1 | Disclosure of Directors’ Interest | First Board Meeting of FY 2026-27 | All Directors | Internal filing |
| Form DIR-8 | Non-Disqualification Declaration | First Board Meeting of FY 2026-27 | All Directors | Internal filing |
| Form CRA-4 | Cost Audit Report | Within 30 days of receiving Cost Audit Report | Companies required to do Cost Audit | Only for specified classes |
