Due Date · Company Compliance
Roc Filing Due Date For Private Limited Company (India, 2026)
Every private limited company has to file a set of returns with the Registrar of Companies (ROC) each year, and the due dates mostly hang off one event: the annual general meeting. Miss them and the late fee is a flat amount for every day of delay, with no cap, which can grow into a serious sum. This guide sets out the main ROC due dates for a private limited company, how they follow the AGM, what the late fee is, and the full yearly checklist.
- Core filings: AOC-4 (financial statements) and MGT-7 or MGT-7A (annual return) with the Registrar.
- AOC-4 due: within 30 days of the AGM.
- MGT-7 due: within 60 days of the AGM.
- Dates follow the AGM: the windows are counted from the AGM date, so hold the AGM on time.
- Late fee: a flat amount per day, per form, with no cap for these annual forms, so delay adds up fast.
- Separate calendars: DIR-3 KYC and the company income tax return follow their own due dates, not the AGM.
01The main annual ROC filings
For a private limited company, the two core annual ROC filings are:
- AOC-4: the filing of the financial statements, including the balance sheet, profit and loss account and board report.
- MGT-7 (or MGT-7A for small companies and OPCs): the annual return, giving details of shareholders, directors and the company structure.
These are separate from the income tax return, which is filed with the income tax department, not the ROC. A private limited company has to do both. For the two forms in detail, see the AOC-4 and MGT-7 due date.
ROC filings are not the income tax return
Filing AOC-4 and MGT-7 with the Registrar is company-law compliance. It is in addition to filing the company's income tax return and GST returns, which have their own separate due dates.
02How the due dates follow the AGM
The ROC due dates are counted from the date of the annual general meeting (AGM), not directly from the financial year end.
- A company must usually hold its AGM within a set period after the financial year ends.
- AOC-4 is then due within 30 days of the AGM.
- MGT-7 is due within 60 days of the AGM.
So if your AGM is held late, the filing dates shift with it, but holding the AGM late can itself be a breach, so the safer path is to keep the AGM on time and file from there.
03The due date table
Based on the AGM, the core due dates line up like this:
| Filing | What it is | Due date |
|---|---|---|
| AOC-4 | Financial statements | Within 30 days of the AGM |
| MGT-7 or MGT-7A | Annual return | Within 60 days of the AGM |
| DIR-3 KYC | Director KYC | By the annual due date notified for director KYC |
| Income tax return | Company ITR (filed with the income tax dept) | By the company ITR due date for the year |
Note that DIR-3 KYC and the income tax return are shown for completeness but follow their own calendars, not the AGM.
04The late fee
The late fee for filing ROC forms after the due date is a flat amount for each day of delay, and crucially it has no upper cap for these annual forms.
- The fee runs per day, per form, from the due date until you file.
- Because there is no cap, a few months of delay on each form can add up quickly.
- Continued default can also attract further action against the company and its officers.
For the specific late fee on the financial statements form, see AOC-4 late fees.
05Full yearly checklist
A private limited company's typical annual compliance runs roughly in this order:
- Close the books and prepare financial statements for the year.
- Get the statutory audit done and the board report ready.
- Hold the AGM within the allowed period.
- File AOC-4 within 30 days of the AGM.
- File MGT-7 within 60 days of the AGM.
- Complete DIR-3 KYC for directors by its due date.
- File the company income tax return by its due date.
Keeping this sequence on track is the simplest way to avoid the uncapped daily fee.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
ROC filing for a private limited company is not hard once the accounts and audit are ready, but the uncapped daily late fee punishes anyone who loses track of the AGM-linked dates, and there are several forms to line up in the right order. With Claw Tax and Accounts, a verified chartered accountant prepares and files AOC-4, MGT-7 and the related forms at a fixed, published price, a Claw reviewer checks each filing before submission, and reminders go out before every due date so nothing slips. The portal filings can be done in-house if you have the capacity; the value of help is in never missing the no-cap deadline.
This is an online service, and it is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What are the ROC filing due dates for a private limited company?
The two core filings are AOC-4, the financial statements, due within 30 days of the annual general meeting, and MGT-7 or MGT-7A, the annual return, due within 60 days of the AGM. Because these windows are counted from the AGM date, the dates move if the AGM moves. Director KYC and the company income tax return follow their own separate calendars.
Is AOC-4 or MGT-7 due first?
AOC-4 is due first. The financial statements in AOC-4 must be filed within 30 days of the annual general meeting, while the MGT-7 annual return is due within 60 days of the AGM. So a company files the financials first and the annual return second, both counted from the same AGM date. Confirm the current windows on mca.gov.in.
What is the late fee for late ROC filing?
The late fee for annual ROC forms like AOC-4 and MGT-7 is a flat amount for each day of delay, per form, and importantly there is no upper cap for these forms. So a few months of delay on each form can add up to a large sum. Continued default can also attract further action against the company and its officers.
Do the ROC due dates depend on the AGM?
Yes. The AOC-4 and MGT-7 due dates are counted from the date of the annual general meeting, not directly from the financial year end. A company must hold its AGM within the allowed period, and if it holds the AGM late the filing dates shift too. But a late AGM can itself be a breach, so the safe approach is to hold the AGM on time.
Are ROC filings the same as the income tax return?
No. AOC-4 and MGT-7 are company-law filings made with the Registrar of Companies under the Ministry of Corporate Affairs. The income tax return is filed separately with the income tax department and has its own due date. A private limited company must do both, along with any GST returns, each on its own calendar.
What else must a private limited company file each year?
Besides AOC-4 and MGT-7, a private limited company typically needs its statutory audit and board report, DIR-3 KYC for directors by its due date, and the company income tax return by its due date. It may also have GST returns and TDS returns depending on its activity. Keeping these in sequence through the year avoids the uncapped daily ROC fee.