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ROC Compliance Checker — Annual Filing Calendar & Penalty Calculator

Free ROC compliance checker for Indian companies. View your annual compliance calendar (AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3, MSME-1), calculate late filing penalties, and validate CIN. Updated for Companies Act 2013.

Configure Your Company

Set company type and FY to generate your compliance calendar

Most common structure for startups and SMEs

Apr 1, 2025 – Mar 31, 2026

Default: Sep 30, 2026

Required only for new companies

Compliance Health Score

90
out of 100
Healthy
1
Overdue
0
Due Soon
7
Upcoming

1 overdue filing detected. Late fees of ₹100/day are accumulating. File immediately to stop penalty accrual.

Annual Compliance Calendar — FY 2025-26 (Current)

CriticalHighMedium
INC-20AcriticalSection 10A
Commencement of Business
Upcoming
180 days from date of incorporation₹50,000 flatGovt fee: ₹200
ADT-1highSection 139
Auditor Appointment
Upcoming
15 Oct 2026₹100/day late feeGovt fee: ₹500 (flat government fee)
AOC-4criticalSection 137
Financial Statements
Upcoming
30 Oct 2026₹100/day late feeGovt fee: ₹200–₹600 (based on authorized capital)
MGT-7criticalSection 92
Annual Return
Upcoming
29 Nov 2026₹100/day late feeGovt fee: ₹200–₹600 (based on authorized capital)
DIR-3 KYChighRule 12A, Companies (Appointment & Qualification of Directors) Rules
Director KYC
Upcoming
30 Sept 2026₹5,000 flatGovt fee: ₹0 (no fee if filed on time)
DPT-3highSection 73 / Rule 16 of Companies (Acceptance of Deposits) Rules
Return of Deposits
Upcoming
30 Jun 2026₹100/day late feeGovt fee: ₹200
MSME-1 (H1)mediumSection 405
MSME Outstanding Payments — April to September
Overdue
31 Oct 2025 (127 days overdue)₹100/day late feeGovt fee: ₹2,000 (flat, if filed late)
MSME-1 (H2)mediumSection 405
MSME Outstanding Payments — October to March
Upcoming
30 Apr 2026₹100/day late feeGovt fee: ₹2,000 (flat, if filed late)

Event-Based Filings

These filings are triggered by specific events — not by a fixed annual date. Late filing attracts ₹100/day penalty from the due date.

DIR-12

Change in Directors / KMP

Appointment, resignation, or any change in Director or Key Managerial Personnel

30 days from event date₹100/day after 30 days
MGT-14

Filing Board / Special Resolutions

Mandatory filing of certain resolutions passed at Board or General Meetings

30 days from passing the resolution₹100/day after 30 days
PAS-3

Return of Allotment of Shares

Return to be filed after any fresh allotment of equity or preference shares

30 days from date of allotment₹100/day after 30 days
SH-7

Change in Authorized Capital

Increase in authorized share capital after ordinary resolution in General Meeting

30 days from passing the resolution₹100/day after 30 days
BEN-2

Significant Beneficial Owner

Return of SBO upon receiving BEN-1 declaration from significant beneficial owners

30 days from receiving BEN-1₹100/day after 30 days
INC-22

Change of Registered Office

Intimation of shift of registered office within same city/village/town

30 days from change₹100/day after 30 days

Board Meeting Compliance

Minimum 4 Board Meetings per Year

Every company must hold at least 4 Board Meetings in a calendar year under Section 173 of the Companies Act, 2013.

Maximum 120-Day Gap

The time gap between two consecutive Board Meetings must not exceed 120 days. Violation attracts penalty on directors.

First Meeting within 30 Days

The first Board Meeting of a newly incorporated company must be held within 30 days from the date of incorporation.

Minimum 2 Directors for Quorum

Quorum for a Board Meeting is 1/3rd of total directors or 2 directors, whichever is higher. Meeting without quorum is invalid.

25L+
Companies registered with MCA
₹100/day
Late fee for most ROC forms
3 Years
Default period for director disqualification
Section 403
Governs late filing fees (Companies Act)

ROC Compliance Best Practices

Set Calendar Reminders

Add AGM, AOC-4, and MGT-7 due dates to your calendar as soon as the FY ends. Aim to file 2 weeks before the deadline.

File NIL Returns Too

Even if DPT-3 or MSME-1 shows zero amounts, file a NIL return. Non-filing attracts the same penalties regardless.

DIR-3 KYC is Individual

Every director must individually file their KYC by Sep 30. A delay by even one director can block all company filings.

Appoint a CS Early

A practicing Company Secretary (CS) ensures timely filing, handles notices, and files the certified Annual Return for larger companies.

Maintain Digital Records

Keep board meeting minutes, resolutions, shareholder registers, and financial records digitally for quick turnaround during filing season.

Monitor MCA Circulars

The MCA regularly issues condonation schemes with waived late fees. Watch for amnesty schemes — they can save significant penalties.

Frequently Asked Questions

Everything you need to know about ROC compliance for Indian companies

Important Disclaimer: This tool provides indicative ROC compliance due dates and penalty estimates for reference purposes only. Due dates may change based on government notifications, MCA circulars, and amnesty schemes. The penalty calculations are based on Section 403 of the Companies Act, 2013 and may not include compounding fees, prosecution costs, or changes introduced by recent amendments. Always consult a Chartered Accountant or Company Secretary for your specific compliance requirements.

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