Company and LLP compliance runs on an annual calendar with steep per-day penalties for delay. Knowing the ROC due dates keeps directors out of trouble.
This guide lists the key MCA annual filing due dates.
What is ROC Annual Filing Due Dates for Companies and LLPs?
Company deadlines flow from the AGM (which must usually be held by 30 September). LLPs have fixed dates for Form 11 and Form 8. Several forms — DIR-3 KYC, DPT-3, MSME-1 — have their own dates.
Confirm the current-year dates, as extensions are sometimes granted.
ROC due dates
| Form | Due date |
|---|---|
| DPT-3 (return of deposits) | 30 June |
| DIR-3 KYC | 30 September |
| AOC-4 (financials) | Within 30 days of AGM |
| MGT-7 / 7A (annual return) | Within 60 days of AGM |
| LLP Form 11 (annual return) | 30 May |
| LLP Form 8 (accounts & solvency) | 30 October |
Penalties for non-compliance
- Company forms: additional fee of ₹100 per day per form with no cap
- LLP forms: additional fee per day, which can accumulate significantly
Frequently asked questions
When is AOC-4 due?
Within 30 days of the AGM, which is typically held by 30 September.
When are LLP Form 8 and Form 11 due?
Form 11 by 30 May and Form 8 by 30 October each year.