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Published on 22 July 2025
Key ROC Filing Deadlines for FY 2024-25 in India
ROC Compliance Calendar: Key Due Dates for FY 2024–25 (AY 2025–26)
Filing annual returns and event-based forms with the Registrar of Companies (ROC) is a statutory obligation for every Indian company and LLP. Missed deadlines can lead to substantial late fees, legal issues, and loss of compliance credibility.
1. Annual ROC Filing Deadlines (FY 2024–25)
| Form | Purpose | Due Date |
|---|---|---|
| AOC-4 | Filing financial statements (Companies) | Within 30 days from AGM → by Oct 30, 2025 |
| AOC-4 (OPC) | OPC financial statements | Within 180 days from FY-end → by Sept 27, 2025 |
| MGT-7 / 7A | Annual return (All Cos / OPCs & Small Cos) | Within 60 days from AGM → by Nov 29, 2025 |
| ADT-1 | Auditor appointment | Within 15 days from AGM → by Oct 15, 2025 |
| DPT-3 | Return of deposits / loans | By June 30, 2025 |
| DIR-3 KYC | Director KYC compliance | By September 30, 2025 |
| MSME-1 | Half-year MSME payments reporting | Apr–Sep: by Oct 31, 2025 <br> Oct–Mar: by Apr 30, 2025 |
| MGT-14 | Filing board/shareholder resolutions | Within 30 days of resolution |
| CRA-4 | Cost audit report (if applicable) | Within 30 days of cost audit report receipt |
LLP Filings:
| Form | Purpose | Due Date |
|---|---|---|
| LLP-11 | Annual return (LLP) | By May 30, 2025 |
| LLP-8 | Statement of accounts and solvency | By Oct 30, 2025 |
2. AGM Timelines & Applicability
- AGM for Companies (excluding OPCs): Must be held within 6 months from FY end → by Sept 30, 2025.
- One Person Companies (OPCs): AGM not required. File AOC-4 (OPC) within 180 days of year-end.
3. MCA V3 Portal: What’s New
As of June 1, 2025, all ROC filings must be made via the MCA V3 portal. Ensure you're prepared for the following changes:
New Compliance Enhancements (from July 14, 2025 onward):
- Mandatory photo evidence of registered office location
- Digital Signature Certificate (DSC) of the registered director only (for signatory validation)
4. Late Filing Penalties
| Form / Category | Penalty for Delay |
|---|---|
| AOC-4, MGT-7/7A | ₹100 per day without upper limit |
| DIR-3 KYC | Flat ₹5,000 per director post deadline |
| Other Forms | Delayed fees start at 2x the base filing fee; increases with each delay slab |
5. Best Practices for ROC Compliance
- Verify deadlines regularly through MCA circulars (delays or extensions may be announced)
- Prepare documents early—financials, resolutions, KYC, and audit reports
- File event-based forms (e.g. MGT-14) immediately after board or shareholder approvals
- Follow biannual timelines for forms like MSME-1 and PAS-6 (for unlisted public companies)
- Avoid cash expenses that won’t be accepted under audit rules
ROC Filing Snapshot: FY 2024–25
| Form | Action | Due Date |
|---|---|---|
| AOC-4 | Company financials | Oct 30, 2025 |
| AOC-4 (OPC) | OPC financials | Sept 27, 2025 |
| MGT-7 / 7A | Annual return | Nov 29, 2025 |
| ADT-1 | Auditor details | Oct 15, 2025 |
| DIR-3 KYC | Director KYC | Sept 30, 2025 |
| DPT-3 | Return of deposits | June 30, 2025 |
| MSME-1 | MSME payment reporting | Oct 31, 2025 & Apr 30, 2025 |
| MGT-14 | Board/shareholder resolution filings | 30 days post-resolution |
| CRA-4 | Cost audit report (if applicable) | 30 days post receipt |
| LLP-11 | LLP annual return | May 30, 2025 |
| LLP-8 | LLP accounts & solvency | Oct 30, 2025 |
Final Word
Staying ahead of ROC due dates is essential. Avoid late penalties, regulatory scrutiny, or strike-off risks by maintaining a proactive compliance calendar. Whether you’re a private company, OPC, or LLP, timely submissions reflect good corporate governance—and protect your legal standing.