ROC Compliance Calendar 2025: Important MCA Filing Due Dates for Companies and LLPs
All the companies and LLPs are required to comply with the filing requirements of the ROC (Registrar of Companies) under the Ministry of Corporate Affairs (MCA). Every private limited company, public limited company, one-person company (OPC), or LLP must file the relevant forms and returns with the ROC on time every year.
This makes it important for the companies and LLPs to remember the specified dates for the annual filing. Missing these deadlines can lead to heavy penalties and legal issues. In this article, you will get to know about the important dates so that you do not miss them.
AOC-4: Financial Statements
Form AOC 4 is required to be filed by all companies along with financial statements. The form is used to file financial statements for the financial year with the ROC. The due date to file is 30 days after the Annual General Meeting (AGM).
MGT-7/7A: Annual Return
Form MGT-7 and Form MGT-7A are the annual return forms that Indian Companies must file with the MCA. Form MGT-7A is meant for only One Person Companies (OPC) and small companies. Meanwhile, MGT-7 is applicable to all other companies except Small Companies and OPCs. The due date to file forms MGT-7 and 7A is 60 days after the annual general meeting.
PAS-6: Reconciliation of Share Capital Audit Report
Form PAS-6 is for the companies whose shares are held in a dematerialised form. The form is important as it reconciles a company’s issued share capital with the shares held in dematerialised (Demat) and physical forms. The due date to file Form PAS-6 is November 29 2025.
ADT-1: Auditor Appointment/Re-appointment
Form ADT-1 is filed by the company to inform the ROC about the appointment or reappointment of an auditor after the Annual General Meeting. It must be filed within 15 days of the Annual General Meeting.
MSME Form I: Return for Half-Yearly Dues to MSMEs
MSME Form I is filed to report any outstanding payments to Micro and Small Enterprises for more than 45 days from the date of acceptance of goods or services. The due date to file MSME Form I is October 30, 2025, for the period between April and September 2025.
DIR-12: Director Appointment or Resignation, or Regularisation
This form is filed to inform the ROC about any change in the directors of the company, like appointment, resignation, or regularisation of directors. Form DIR-12 must be filed within 30 days of such an event.
DIR-3 KYC / KYC-WEB: Director KYC
It is a compulsory compliance for all Director Identification Number (DIN) holders to check and update their personal details with the Ministry of Corporate Affairs (MCA). DIR-3 KYC and KYC-WEB must be filed before October 15, 2025.
