ROC Compliance Calendar for Private Limited Companies & LLP

Here’s a quick compliance guide with due dates in respect of private limited companies for the FY 2025-26.

Annual ROC Compliance Checklist for FY 2025-26

MSME-1 (Half-Yearly Return)
Due Date: 30th April 2025 (H2 – Oct to March) & 31st October 2025 (H1 – April to Sept)
Applicable To: Companies with outstanding dues to MSMEs (beyond 45 days)
Description: Mandatory reporting of unpaid MSME dues.

LLP Form 11 (Annual Return)
Due Date: 30th May 2025
Applicable To: LLPs
Description: Summary of LLP partners & business details.

PAS-6 (Reconciliation of Share Capital Audit Report)
Due Date: 30th May 2025 & 29th November 2025
Applicable To: Companies with Demat Shares
Description: Ensures accurate reporting of shares issued, held & transferred.

DPT-3 (Return of Deposits)
Due Date: 30th June 2025
Applicable To: Companies accepting loans (except from banks or directors)
Description: Reporting of deposits & outstanding loans.

FLA Return (Foreign Liabilities & Assets)
Due Date: 15th July 2025
Applicable To: Companies with FDI or overseas investments
Description: Mandatory RBI reporting for foreign investments.

DIR-3 KYC (Director KYC)
Due Date: 30th September 2025
Applicable To: All Directors with DIN
Description: Ensures active DIN status – non-filing leads to DIN deactivation!

AOC-4 (Financial Statements & Directors’ Report)
Due Date:

OPC: 30th September 2025 (within 180 days from FY-end)
Other Companies: 30th October 2025 (within 30 days of AGM)
Description: Filing of financial statements, profit & loss, and audit report.

MGT-7/MGT-7A (Annual Return)
Due Date: 30th November 2025
Applicable To: Private companies (MGT-7A for small companies)
Description: Annual return detailing company structure, directors & shareholders.

LLP Form 8 (Statement of Accounts & Solvency)
Due Date: 30th October 2025
Applicable To: LLPs
Description: Declaration of LLP’s financial status & solvency.