This calendar lists every MCA and ROC filing deadline for a private limited company in FY 2026-27 (1 April 2026 to 31 March 2027). Due dates are shown for the standard case of a company with a 31 March financial year end and an AGM held on 30 September 2026. Event-based filings are listed separately.
Key change for 2026-27: DIR-3 KYC moved from an annual September deadline to a 3-year cycle with a 30 June deadline under the MCA amendment (G.S.R. 943(E), December 2025). Directors who last filed KYC for FY 2024-25 are next due by 30 June 2028 and do not need to file in FY 2026-27 unless their DIN is newly allotted.
Annual Filing Due Dates FY 2026-27
| Form | What It Covers | Due Date | Late Fee |
|---|---|---|---|
| ADT-1 | Auditor appointment (new appointment at AGM) | 15 October 2026 (15 days after AGM) | 2× to 12× normal fee |
| AOC-4 | Financial statements (Balance Sheet, P&L, Directors' Report) | 30 October 2026 (30 days after AGM) | ₹100/day |
| MGT-7 / MGT-7A | Annual return (shareholders, directors, charges) | 29 November 2026 (60 days after AGM) | ₹100/day |
| DPT-3 | Return of deposits / outstanding loans not treated as deposits | 30 June 2027 | ₹5,000/day (up to ₹25 lakh) |
| MSME-1 (H1) | Outstanding payments to MSME suppliers (Oct 2026 – Mar 2027) | 30 April 2027 | ₹25,000 to ₹3 lakh (officers in default) |
| MSME-1 (H2) | Outstanding payments to MSME suppliers (Apr 2026 – Sep 2026) | 31 October 2026 | ₹25,000 to ₹3 lakh (officers in default) |
DIR-3 KYC What Changed for 2026-27
The MCA amended Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 vide G.S.R. 943(E) in December 2025. The key changes:
- Frequency: Annual → once every 3 years
- Deadline: 30 September → 30 June
- Late fee: ₹5,000 per DIN (unchanged)
For FY 2026-27, only directors who are first-time KYC filers or whose 3-year cycle falls due in this window need to file by 30 June 2027. Directors who filed for FY 2024-25 (by 30 September 2025) are next due by 30 June 2028.
See the full guide: DIR-3 KYC filing guide (updated 2026).
AGM Deadline
The AGM must be held within 6 months of the end of the financial year by 30 September 2026 for FY 2025-26. Failure to hold the AGM on time attracts a fine on the company (₹1 lakh) and on each defaulting officer (₹1 lakh, plus ₹5,000 per day for a continuing default). The first AGM of a newly incorporated company must be held within 9 months of its first financial year end see AGM due date for a new company.
Event-Based Filing Due Dates
These forms are triggered by a corporate event, not the financial year calendar. The clock starts on the date of the event.
| Form | Event | Due Date |
|---|---|---|
| DIR-12 | Director appointment, resignation or KMP change | 30 days from the event |
| CHG-1 | Creation or modification of a charge (mortgage, hypothecation) | 30 days from creation (60 days with condonation) |
| SH-7 | Increase in authorised share capital | 30 days from passing the resolution |
| PAS-3 | Allotment of shares (equity or preference) | 30 days from date of allotment |
| INC-22 | Change in registered office address | 30 days from the date of change |
| INC-20A | Declaration of commencement of business (new companies) | 180 days from incorporation |
Late Fee Reference
For forms that use the multiplier structure (most event-based and annual forms other than AOC-4 and MGT-7/MGT-7A):
| Days Late | Fee Multiplier |
|---|---|
| On time | 1× (normal fee only) |
| Up to 30 days | 2× |
| 31–60 days | 4× |
| 61–90 days | 6× |
| 91–180 days | 10× |
| Beyond 180 days | 12× |
AOC-4 and MGT-7/MGT-7A use a flat ₹100 per day late fee on top of the normal fee instead of the multiplier. Use the MCA fees calculator to get exact figures for your company's authorised share capital and specific filing date.
Key Penalties to Avoid
- DIN deactivation: Automatic when DIR-3 KYC is missed; ₹5,000 to reactivate
- Director disqualification: Under Section 164(2), directors of companies that fail to file annual returns and financial statements for 3 consecutive years are disqualified for 5 years across all boards
- Strike off: Companies inactive for 2 years or with consecutive non-filing can be struck off the register by the ROC under Section 248
- NCLT proceedings: Persistent non-compliance can lead to proceedings for compounding or prosecution
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