1️⃣ ROC Annual Compliance Calendar 2026 (For All Pvt Ltd Companies)
Every company must file two primary annual forms:
✔ AOC-4 (Financial Statements)
Due Date: 30 October 2026
Filed within 30 days of AGM.
Must include:
Balance Sheet
Profit & Loss
Cash Flow Statement
Notes to Accounts
Auditor’s Report
Director’s Report
✔ MGT-7 (Annual Return)
Due Date: 29 November 2026
Filed within 60 days of AGM.
Includes:
Shareholding structure
Directors & KMP details
Meeting details
Changes in share capital
📌 2️⃣ Event-Based ROC Compliance (Applicable Throughout 2026)
Companies must report certain events immediately when they occur:
✔ Appointment/Resignation of Director – Form DIR-12
✔ Change in Registered Office – Form INC-22
✔ Increase in Paid-Up Capital – PAS-3
✔ Share Transfer – SH-4 + MGT-14 (if required)
✔ Change in Company Name – INC-24
✔ Amendments in MOA/AOA – MGT-14
✔ Auditor Appointment/Removal – ADT-1 / ADT-3
Failure to file these on time attracts penalties and late fees per day.
📘 3️⃣ Mandatory Compliance for Private Limited Companies in 2026
✔ 1. Board Meetings
Minimum 4 board meetings in a year.
✔ 2. AGM (Annual General Meeting)
Must be held on or before 30 September 2026.
✔ 3. Directors KYC (DIR-3 KYC)
Due Date: 30 September 2026
Mandatory for all directors with DIN.
✔ 4. Appointment of Auditor (ADT-1)
Filed after AGM for 5-year auditor appointment.
✔ 5. Maintenance of Statutory Registers
Companies must maintain:
Register of Members
Register of Directors
Register of Charges
Register of Share Transfers
🧾 4️⃣ Additional Important Compliances for FY 2025–26
✔ MSME Form I
Reporting outstanding dues to MSMEs.
Half-yearly filing:
30 April 2026
31 October 2026
✔ DPT-3 (Return of Deposits)
Due Date: 30 June 2026
Mandatory for all companies.
✔ Form BEN-2 (Significant Beneficial Owner)
Mandatory if any shareholder holds indirect control.
✔ Form MBP-1 (Director Disclosure of Interest)
Taken from every director at the first board meeting.
✔ Form MGT-14
Required when special resolutions are passed.
🚨 5️⃣ Penalties for Missing ROC Compliance (2026)
MCA has increased penalties for non-compliance:
AOC-4 Late Fee: ₹100 per day
MGT-7 Late Fee: ₹100 per day
DIR-3 KYC Late Fee: ₹5,000
Company Strike-Off: For long-term non-compliance
Director Disqualification: For failure to file returns for 3 years
Regular filing saves companies from heavy penalties.
💼 6️⃣ Why ROC Compliance Matters
Following ROC compliance helps your company:
✔ Avoid penalties
✔ Maintain legal standing
✔ Build investor trust
✔ Stay ready for audits
✔ Protect directors from disqualification
⭐ Conclusion
The ROC Compliance Calendar 2026 ensures that every Private Limited Company in India remains legally safe and compliant. With increased MCA scrutiny and higher penalties, companies should ensure timely filing with the support of a professional CA.
If you run a company in Delhi or anywhere in India, it’s wise to let experts handle your ROC compliance to avoid last-minute issues.
🟢 Need ROC Compliance Help for 2026?
CA Shiwali offers:
AOC-4 & MGT-7 Filing
ROC Annual Compliance
Director KYC
Auditor Appointment
Accounting & Statutory Audit
Notice Handling & MCA Support
📞 9266032777
🌐 www.Cashiwali.com
📍 Deoli – Khanpur, Near Saket, South Delhi
