MCA & ROC Compliance Calendar 2026 – Ultimate Guide for Companies & LLPs

MCA & ROC Compliance Calendar 2026: The Ultimate Guide for Companies & LLPs

Running a business in India comes with mandatory annual ROC compliance obligations. With the introduction of the Company Compliance Facilitation Scheme (CCFS-2026) and changes to DIR-3 KYC rules, 2026 becomes a crucial year for companies, LLPs, and OPCs. This comprehensive guide covers due dates, filing requirements, penalties, and practical compliance planning.

Every registered company and LLP in India must comply with annual MCA and ROC filing requirements to maintain active legal status. Missing deadlines can result in penalties, DIN deactivation, and legal complications.

This detailed MCA & ROC Compliance Calendar 2026 explains all major filing deadlines, compliance forms, penalties, LLP obligations, OPC requirements, and the special CCFS-2026 amnesty scheme.

1. Key Annual Compliances (FY 2025-26)

Most annual filings for the financial year ending March 31, 2026, fall between June and November 2026.

Form Purpose Due Date
DPT-3 Return of Deposits (Mandatory for all companies) 30 June 2026
DIR-3 KYC Director Identification Number Verification 30 June 2028*
AGM Annual General Meeting 30 Sept 2026
AOC-4 Filing Financial Statements (P&L, Balance Sheet) 29 Oct 2026
MGT-7 / MGT-7A Annual Return (Shareholding & Management) 28 Nov 2026
ADT-1 Auditor Appointment / Ratification 15 Days from AGM
Note on DIR-3 KYC: Per G.S.R. 943(E), DIR-3 KYC is now triennial for existing compliant directors. If compliant as of 2025, the next filing is due in 2028. However, new directors must still file immediately after DIN allotment.

2. Entity-Specific & Periodic Filings

Different business structures have varying compliance deadlines. Missing these filings is one of the most common compliance mistakes among startups and small businesses.

For LLPs (Limited Liability Partnerships)

  • Form 11 (Annual Return): Due by 30 May 2026.
  • Form 8 (Statement of Accounts): Due by 30 Oct 2026.

For One Person Companies (OPCs)

  • AOC-4: Due by 27 Sept 2026 (180 days from FY end).
  • MGT-7A: Due by 26 Nov 2026.

Half-Yearly Returns

  • MSME-1: Due on 30 April 2026 & 31 Oct 2026.
  • PAS-6: Due on 30 May 2026 & 29 Nov 2026 (Applicable for unlisted public companies).

💡 Practical Example: 

April 2026: TechNova checks outstanding dues payable to MSME vendors exceeding 45 days and files MSME-1.

  • May–June 2026: The accountant prepares DPT-3 to disclose loans and deposits.
  • September 2026: The company conducts AGM on Sept 15th and files ADT-1 by Sept 30th.
  • October 2026: Audited financial statements are finalized and AOC-4 is filed before the due date.
  • November 2026: Shareholding details are completed and MGT-7 is filed before Nov 28th.

🚀 Special Alert: CCFS-2026 (The Amnesty Window)

The Company Compliance Facilitation Scheme (CCFS-2026) is active from 15 April 2026 to 15 July 2026.

  • Who can benefit? Companies having pending filings like AOC-4, MGT-7, and related annual forms.
  • Main advantage: Significant reduction in additional and late filing fees.
  • Important limitation: LLPs are NOT covered under CCFS-2026.

❓ Frequently Asked Questions (FAQs)

Q1: My company had zero turnover this year. Do I still need to file?
Yes. Even dormant or zero-turnover companies must file AOC-4 and MGT-7/MGT-7A to maintain active ROC status.
Q2: What happens if I miss the DPT-3 deadline?
Late filing attracts a penalty of ₹100 per day. Non-disclosure of deposits may also lead to severe penalties under Sections 73 to 76 of the Companies Act.
Q3: Is DIR-3 KYC really once every 3 years now?
Yes, for already compliant directors. However, directors should still verify DIN status annually on the MCA V3 Portal.
Q4: Can LLPs use CCFS-2026 to clear filing backlogs?
No. CCFS-2026 currently applies only to Companies registered under the Companies Act, 2013.

📌 Action Point for May 2026

Ensure your DPT-3 data is prepared and verify Director KYC status on the MCA V3 portal immediately to avoid compliance delays and penalties.