Introduction
Companies and LLPs registered under the Companies Act, 2013, or the LLP Act, 2008, must comply with various statutory filings with the Registrar of Companies (ROC) and Ministry of Corporate Affairs (MCA). Timely compliance helps avoid penalties and ensures smooth business operations. This guide provides a structured, date-wise compliance calendar for Companies & LLPs for FY 2025-26, ensuring seamless regulatory adherence.
Compliance Deadlines for Companies & LLPs (FY 2025-26)
| Date | Compliance Requirement | Details | Applicability & Threshold |
|---|---|---|---|
| 30th April 2025 | Filing of Form MSME-1 (H1) ✅ | Declaration of outstanding dues to MSMEs for Oct 2024 - Mar 2025. | Companies with MSME supplier dues > 45 days. |
| 30th May 2025 | Filing of Form DPT-3 📑 | Return of deposits & money received but not deposits. | Companies accepting loans/deposits. |
| 30th June 2025 | Filing of Form DIR-3 KYC 🚀 | KYC compliance for all directors holding a DIN. | Mandatory for all directors. |
| 31st July 2025 | Filing of Form LLP-11 (Annual Return) 🏢 | Annual Return of LLP for FY 2024-25. | All LLPs. |
| 30th September 2025 | Filing of Form AOC-4 (Financial Statements) 🏦 | Filing of Balance Sheet & P&L for FY 2024-25. | Companies except OPCs & small companies. |
| 15th October 2025 | Filing of Form MSME-1 (H2) ✅ | Declaration of outstanding dues to MSMEs for Apr - Sep 2025. | Companies with MSME supplier dues > 45 days. |
| 31st October 2025 | Filing of Form MGT-7/MGT-7A (Annual Return) 📑 | Annual return of companies for FY 2024-25. | MGT-7: Public & large private companies; MGT-7A: OPCs & small companies. |
| 30th November 2025 | Filing of Form LLP-8 (Financial Statements) 🏦 | Statement of Accounts & Solvency for LLPs. | All LLPs. |
| 31st December 2025 | Filing of Form BEN-2 (Significant Beneficial Ownership) 🔍 | Disclosure of SBO for companies. | Applicable if there’s an SBO. |
| 31st March 2026 | Filing of Form CRA-4 (Cost Audit Report) 📊 | Submission of cost audit report to MCA. | Companies specified under cost audit rules. |
Event-Based Compliance Requirements
| Compliance | Details | Applicability | Due Date |
| Form PAS-3 (Allotment of Shares) 📌 | Return of allotment of shares. | Whenever new shares are allotted. | Within 30 days of allotment. |
| Form MGT-14 (Board Resolutions) 🏦 | Filing of board resolutions with ROC. | Required for major corporate decisions. | Within 30 days of board meeting. |
| Form INC-22 (Change in Registered Office) 📍 | Notice of change in registered office. | Whenever a company changes its office. | Within 15 days of change. |
| Form DIR-12 (Change in Directors) 🚀 | Intimation of appointment/resignation of directors. | Whenever a director is appointed/resigns. | Within 30 days of change. |
| Form CHG-1 (Creation of Charge) 🏢 | Filing for creation/modification of charge on assets. | Whenever a company takes a secured loan. | Within 30 days of creation/modification. |
| Form SH-7 (Change in Authorized Capital) 📑 | Increase in authorized share capital. | Whenever capital is increased. | Within 30 days of resolution. |
Common Mistakes & Compliance Tips
✔️ Annual Filings: Ensure timely submission of AOC-4, MGT-7, and LLP-11 to avoid late fees of ₹100 per day. ✔️ Director KYC: Failure to file DIR-3 KYC leads to DIN deactivation and penalty of ₹5,000. ✔️ Deposits Compliance: Non-filing of DPT-3 attracts penalties of up to ₹5 lakh. ✔️ MSME-1 Filings: Ensure MSME dues are reported on time to avoid penalties and legal action. ✔️ Event-Based Filings: Always file PAS-3, MGT-14, and DIR-12 within their due dates to avoid late fees.
Conclusion
Regular MCA/ROC compliance is essential for businesses to maintain good standing and avoid hefty penalties. Staying up to date with statutory requirements ensures smooth business operations and corporate governance. For professional assistance, reach out to Sandeep Ahuja & Co, Chartered Accountants.
