ROC Annual Compliance Checklist & Calendar — Private Limited Company
A ready checklist and due-date calendar of the annual ROC and MCA compliances for a private limited company or OPC — AOC-4, MGT-7, ADT-1, DIR-3 KYC, DPT-3 and more. Download the editable Word checklist or the fillable PDF. Companies Act, 2013.
The annual ROC compliance calendar
These are the main annual filings for a private limited company or OPC. The due dates below assume a 31 March year-end and a 30 September AGM; adjust them to your company’s actual dates, and watch for any MCA extension.
| Compliance | Form | Due date |
|---|---|---|
| Commencement of business (one-time) | INC-20A | Within 180 days of incorporation |
| Auditor appointment intimation | ADT-1 | Within 15 days of the AGM |
| Return of deposits / exempted deposits | DPT-3 | 30 June |
| Director KYC (each DIN) | DIR-3 KYC | 30 September |
| Annual General Meeting | – | Within 6 months of year-end (by 30 September) |
| Financial statements filing | AOC-4 | Within 30 days of the AGM |
| Annual return | MGT-7 / MGT-7A | Within 60 days of the AGM |
| MSME dues outstanding over 45 days (half-yearly) | MSME-1 | 30 April & 31 October |
Meetings and internal records
- Board meetings: at least four a year (two for a small company or OPC), with no gap of more than 120 days between two meetings.
- MBP-1 / DIR-8: disclosure of interest and non-disqualification declarations at the first board meeting of the financial year.
- Director’s report, statutory registers and minutes kept up to date at the registered office.
Related templates & tools
ROC Annual Compliance – FAQs
What are the main annual ROC filings for a private limited company?
AOC-4 (financial statements), MGT-7 or MGT-7A (annual return), ADT-1 (auditor), DIR-3 KYC, and DPT-3, along with the AGM and board meetings.
When is AOC-4 due?
Within 30 days of the AGM. For a 30 September AGM that is around 29 October; confirm against your actual AGM date.
When is the annual return (MGT-7) due?
Within 60 days of the AGM. A small company and OPC file the abridged MGT-7A.
What is DIR-3 KYC and when is it due?
It is the annual director KYC for every DIN holder, due by 30 September; late filing attracts a Rs 5,000 fee.
How many board meetings must a company hold?
At least four a year (two for a small company or OPC), with no gap of more than 120 days between two meetings.
My Cloud Accountant files AOC-4, MGT-7/7A, ADT-1, DIR-3 KYC and DPT-3, and keeps your registers, minutes and reports up to date. Talk to us »
Checklist current as of July 2026. General information only, not legal advice.