MCA Compliance Calendar FY 2025-26 | Complete Guide
MCA Compliance Calendar FY 2025-26: Complete Guide
For Indian companies and LLPs, compliance under MCA has become more structured with the V3 portal. While the interface is smoother, enforcement is stricter. Missing deadlines can now lead to serious financial and legal consequences. This guide covers everything you need to file and when.

1. Half-Yearly Compliance 

These filings ensure that key operational details like MSME dues and share capital reconciliation are regularly reported to the Registrar.

Form Purpose Period Ending Due Date
MSME-1 Outstanding payments to MSMEs 31 March 2025 30 April 2025
PAS-6 Share Capital Reconciliation (Unlisted Public Co.) 31 March 2025 30 May 2025
MSME-1 Outstanding payments to MSMEs 30 September 2025 31 October 2025
PAS-6 Share Capital Reconciliation (Unlisted Public Co.) 30 September 2025 29 November 2025

2. Annual Compliance & Key Deadlines

The main compliance season usually runs from June to November. Many filings depend on your AGM date.

  • DPT-3: Return of deposits. Due by 30 June 2025.
  • DIR-3 KYC: Big update: From March 2026, most directors will file KYC once every 3 years instead of annually. Deadline remains 30 September if pending, otherwise ₹5,000 penalty applies.
  • AOC-4 / AOC-4 CFS: Financial statements. Due within 30 days of AGM.
  • MGT-7 / MGT-7A: Annual return. Due within 60 days of AGM. Simplified version (MGT-7A) applies to small companies and OPCs.

3. Event-Based & Trigger Compliances

These are not date-based but depend on specific company events.

  • ADT-1: Auditor appointment within 15 days of AGM
  • MGT-14: Filing of board resolutions within 30 days
  • MGT-8: Certification by Company Secretary (if applicable)
  • BEN-2: Filed within 30 days of receiving ownership declaration

Applicability for MGT-8: Required if Paid-up Capital ≥ ₹10 Cr or Turnover ≥ ₹50 Cr.

4. Cost of Delay: Penalties & Risks

Monetary Penalties
  • Late Fee: ₹100 per day (AOC-4 & MGT-7)
  • DIR-3 KYC Default: ₹5,000 penalty
  • Statutory Penalty: Up to ₹2,00,000 for company and ₹50,000 for officers
Non-Monetary Consequences
  • Director disqualification for 5 years under Section 164(2)
  • Company marked as "Active Non-Compliant"
  • ROC may strike off inactive companies

5. Pro Tips for FY 2025-26

  • Prepare for V3 Portal: Ensure DSCs are active and registered
  • Check Small Company Status: Capital up to ₹4 Cr & turnover up to ₹40 Cr gets benefits
  • Start Audit Early: Avoid last-minute rush and errors