Maintaining compliance with the Registrar of Companies (ROC) is mandatory for every registered company in India. Whether your company is active, dormant, or has no business transactions, ROC filings cannot be ignored.
In 2026, the Ministry of Corporate Affairs (MCA) continues to enforce strict timelines and penalties for non-compliance. This blog explains the key ROC filing due dates, applicable forms, and penalties so you can stay compliant and avoid unnecessary fines.
What is ROC Compliance?
ROC compliance refers to the mandatory filings and disclosures that companies must submit to the Ministry of Corporate Affairs (MCA) every year. These filings ensure transparency, proper governance, and legal standing of a company.
Applicable to:
Private Limited Companies
Public Limited Companies
One Person Companies (OPC)
Section 8 Companies
Key ROC Filing Due Dates in 2026
1. AOC-4 – Filing of Financial Statements
Due Date: Within 30 days of AGM
Purpose: Filing Balance Sheet, Profit & Loss Account, Auditor’s Report
Applies to: All companies
2. MGT-7 / MGT-7A – Annual Return
Due Date:
MGT-7 (Private/Public Company): 60 days from AGM
MGT-7A (OPC): 60 days from AGM or due date
Purpose: Details of shareholders, directors, and company structure
3. ADT-1 – Auditor Appointment
Due Date: Within 15 days of AGM
Purpose: Appointment or reappointment of statutory auditor
4. DIR-3 KYC – Director KYC
Due Date: 30 September 2026
Purpose: Annual KYC of directors holding DIN
Mandatory for: All directors
5. MSME-1 – Outstanding Payments to MSMEs
Due Dates:
April–September: 31 October 2026
October–March: 30 April 2026
6. DPT-3 – Return of Deposits
Due Date: 30 June 2026
Purpose: Reporting outstanding loans and deposits
⚠️ Penalties for Late ROC Filing in 2026
Failure to file ROC forms within due dates can lead to heavy penalties under the Companies Act, 2013.
AOC-4 Late Fees
₹100 per day
Maximum penalty:
₹2 lakh for company
₹50,000 for officers
MGT-7 / MGT-7A Late Fees
₹100 per day
Maximum penalty:
₹2 lakh for company
₹50,000 for each officer
DIR-3 KYC Penalty
DIN becomes inactive
Reactivation fee: ₹5,000
ADT-1 Penalty
Fine on company and officers
Continuous default may attract additional penalties
🚨 Consequences of Non-Compliance
Ignoring ROC compliance can result in:
Heavy financial penalties
Director disqualification
Company marked as non-compliant
Issues in bank loans & funding
Difficulty during audits or business sale
How to Stay ROC-Compliant in 2026
✔ Maintain proper accounting records
✔ Conduct AGM within statutory timelines
✔ Track MCA due dates regularly
✔ File forms accurately and on time
✔ Seek professional compliance support
How BusinessRights Can Help
At BusinessRights, we provide complete ROC compliance services, including:
Annual ROC filings (AOC-4, MGT-7, ADT-1)
Director KYC (DIR-3 KYC)
Event-based filings
Penalty management & notice handling
Ongoing compliance reminders
Our expert team ensures error-free filings, timely submissions, and peace of mind.
Conclusion
ROC compliance is not optional it’s a legal responsibility for every company. With strict penalties and automated MCA scrutiny in 2026, timely and accurate filing is more important than ever. Stay compliant, avoid penalties, and focus on growing your business.
Contact BusinessRights your trusted compliance partner.