Introduction
Companies and LLPs registered under the Companies Act, 2013 or the LLP Act, 2008 must adhere to statutory filings with the Ministry of Corporate Affairs (MCA) and Registrar of Companies (ROC). Timely compliance ensures seamless operations, avoids penalties, and maintains good legal standing. This calendar provides accurate, date-wise deadlines for routine and event-based compliances for FY 2025-26.
📅 Date-Wise Compliance Deadlines for Companies & LLPs (FY 2025-26)
Correct Due Date Compliance Details Applicability 30th April 2025 MSME-1 (H1) ✅ Declaration of outstanding dues to MSMEs for Oct 2024 – Mar 2025 All companies with MSME supplier dues > 45 days 30th May 2025 ✔️ LLP-11 (Annual Return) 🏢 Annual return for LLPs for FY 2024-25 All LLPs 30th June 2025 Form DPT-3 📑 Return of deposits or money not considered deposits All companies (except government companies) with deposits 30th September 2025 DIR-3 KYC 🚀 Director KYC for all DIN holders All directors with DIN allotted as of 31st March 2025 30th October 2025 ✔️ LLP-8 (Statement of Solvency) 🏦 Filing Statement of Accounts & Solvency for FY 2024-25 All LLPs 31st October 2025 AOC-4 (Financials) 🧾 Filing of audited financials (Balance Sheet + P&L) for FY 2024-25 All companies (except OPCs & small companies*) 31st October 2025 MSME-1 (H2) ✅ Outstanding dues to MSMEs for Apr 2025 – Sep 2025 All companies with MSME supplier dues > 45 days 30th November 2025 MGT-7 / MGT-7A (Annual Return) 📑 Annual Return for FY 2024-25 (MGT-7A for OPCs/small companies) MGT-7: Public & large private companies
MGT-7A: OPCs/Small Companies 31st December 2025 Form CSR-2 💼 CSR Disclosure Report for FY 2024-25 Applicable to companies under CSR provisions (Sec 135)
Small Company Criteria (as per latest updates):
-
Paid-up Capital ≤ ₹4 crore
-
Turnover ≤ ₹40 crore
| Correct Due Date | Compliance | Details | Applicability |
|---|---|---|---|
| 30th April 2025 | MSME-1 (H1) ✅ | Declaration of outstanding dues to MSMEs for Oct 2024 – Mar 2025 | All companies with MSME supplier dues > 45 days |
| 30th May 2025 ✔️ | LLP-11 (Annual Return) 🏢 | Annual return for LLPs for FY 2024-25 | All LLPs |
| 30th June 2025 | Form DPT-3 📑 | Return of deposits or money not considered deposits | All companies (except government companies) with deposits |
| 30th September 2025 | DIR-3 KYC 🚀 | Director KYC for all DIN holders | All directors with DIN allotted as of 31st March 2025 |
| 30th October 2025 ✔️ | LLP-8 (Statement of Solvency) 🏦 | Filing Statement of Accounts & Solvency for FY 2024-25 | All LLPs |
| 31st October 2025 | AOC-4 (Financials) 🧾 | Filing of audited financials (Balance Sheet + P&L) for FY 2024-25 | All companies (except OPCs & small companies*) |
| 31st October 2025 | MSME-1 (H2) ✅ | Outstanding dues to MSMEs for Apr 2025 – Sep 2025 | All companies with MSME supplier dues > 45 days |
| 30th November 2025 | MGT-7 / MGT-7A (Annual Return) 📑 | Annual Return for FY 2024-25 (MGT-7A for OPCs/small companies) | MGT-7: Public & large private companies MGT-7A: OPCs/Small Companies |
| 31st December 2025 | Form CSR-2 💼 | CSR Disclosure Report for FY 2024-25 | Applicable to companies under CSR provisions (Sec 135) |
Small Company Criteria (as per latest updates):
-
Paid-up Capital ≤ ₹4 crore
-
Turnover ≤ ₹40 crore
🗂️ Event-Based Compliance Requirements
These forms are triggered by specific events and must be filed within the statutory period:
| Form | Compliance Requirement | Triggering Event | Due Date |
|---|---|---|---|
| PAS-3 📌 | Return of Allotment | Whenever shares are allotted | Within 30 days of allotment |
| MGT-14 🏦 | Filing Board Resolutions (if required under law) | Passing certain resolutions (e.g. borrowings, approval of FS, etc.) | Within 30 days of resolution |
| INC-22 📍 | Change in Registered Office | When company changes its registered address | Within 15 days of change |
| DIR-12 🚀 | Appointment/Resignation of Directors | On change in director/KMP | Within 30 days of change |
| CHG-1 🏢 | Creation/Modification of Charge | When a secured loan is taken or charge is modified | Within 30 days of event |
| SH-7 📑 | Change in Authorized Capital | On passing resolution for increase in capital | Within 30 days of resolution |
❗ Common Mistakes & Compliance Tips
✔️ Annual Filings:
Late filing of AOC-4, MGT-7, MGT-7A, LLP-11, or LLP-8 incurs ₹100 per day per form.
✔️ Director KYC:
Non-filing of DIR-3 KYC results in DIN deactivation and a penalty of ₹5,000.
✔️ Deposits Compliance:
Failure to file DPT-3 may attract penalties up to ₹5 lakh under the Companies Act.
✔️ MSME Filings:
Non-filing of MSME-1 may result in prosecution and penal actions under the MSMED Act.
✔️ Event-Based Filings:
Track Board resolutions, share allotments, office changes, etc., to file MGT-14, PAS-3, and INC-22 in time.
🧾 Summary Table – At a Glance
Compliance Form Due Date Applicability MSME-1 (H1) 30-Apr-2025 Companies with MSME dues > 45 days LLP-11 30-May-2025 All LLPs DPT-3 30-Jun-2025 Companies with loans/deposits DIR-3 KYC 30-Sep-2025 All Directors with DIN LLP-8 30-Oct-2025 All LLPs AOC-4 31-Oct-2025 All Companies (except OPC/small) MSME-1 (H2) 31-Oct-2025 Companies with MSME dues > 45 days MGT-7/7A 30-Nov-2025 All Companies CSR-2 31-Dec-2025 Companies under CSR obligation
| Compliance Form | Due Date | Applicability |
|---|---|---|
| MSME-1 (H1) | 30-Apr-2025 | Companies with MSME dues > 45 days |
| LLP-11 | 30-May-2025 | All LLPs |
| DPT-3 | 30-Jun-2025 | Companies with loans/deposits |
| DIR-3 KYC | 30-Sep-2025 | All Directors with DIN |
| LLP-8 | 30-Oct-2025 | All LLPs |
| AOC-4 | 31-Oct-2025 | All Companies (except OPC/small) |
| MSME-1 (H2) | 31-Oct-2025 | Companies with MSME dues > 45 days |
| MGT-7/7A | 30-Nov-2025 | All Companies |
| CSR-2 | 31-Dec-2025 | Companies under CSR obligation |
🧭 Conclusion
Maintaining timely ROC and MCA compliances is crucial to uphold legal integrity, avoid penal liabilities, and ensure efficient business operations. Use this calendar as a handy guide for FY 2025-26 and consult a professional for event-based filings or complex scenarios.
