ROC-MCA Compliance Calendar 2025-26 for Private Companies

ROC-MCA Compliance Calendar 2025-26 for Private Companies. For any company registered in India, complying with the compliances set by the Ministry of Corporate Affairs (MCA) is mandatory for all companies registered in India under Companies Act 2013 as Private Limited Company/Limited/ Section 8 Company, Producer Company including Foreign Company . 
These all mandatory compliances are important to check the transparency, legal standing, and smooth business operations. Whether you're a startup founder, business owner, or company executive, knowing standing MCA compliances helps avoid penalties and support good corporate governance.
ROC Compliance Calendar 2025-26 for Private Companies
Companies must comply with the various annual, event-based, and regulatory filings, depending on their structure (Private Limited, OPC, Section 8, etc.), include:

Sr. No.

Forms

Nature of Compliance

Brief

Provision (Companies Act 2013)

Frequency

ADT-1

Appointment of First Statutory Auditor

Appointment/re-appointment of Statutory auditor: 
The first auditor must be appointed within 30 days by the Board; failing which, shareholders must appoint within 90 days. ADT-1 must be filed within 15 days.
- Re-appointment: To be filed within 15 days of passing a resolution at the AGM.

Section 139 of Companies Act, 2013

First Auditor: One time and valid upto the date of 1st AGM; 
Subsequent:
Appointment & Re-appointment: Every 5 years

INC-20A

Commencement of Business (COB Filing)

A declaration in Form INC-20A must be filed within 180 days of incorporation to confirm receipt of the subscription amount.

Section 10A of Companies Act, 2013

One time after Company Incorporation

Board Meetings
(Other Than Small Company -Holding/Subsidiary & Section 8 Company)

Directors Meeting

Companies must hold at least 4 Board Meetings annually, and must check the gap between two consecutive meetings does not exceed 120 days.

Section 173 of Companies Act, 2013

- First Board Meeting: Within 30 days of incorporation
- Subsequent Meetings: Maximum 120-day gap between meetings

Board Meetings (OPC/Small Companies)

Directors Meeting for Small, Dormant, Startups

OPCs, small companies, and startups must hold at least 1 Board Meeting in each half of the year with a minimum 90-day gap.

Section 173 of Companies Act, 2013

- First Board Meeting: Within 30 days of incorporation
- Subsequent Meetings: Minimum 90-day gap between two meetings

Form MBP-1

Interest of a Director

At the first Board Meeting of each financial year or whenever there is a change in interest, directors must disclose any concerns or interests in companies, firms, or associations.

Section 184(1) of Companies Act, 2013

Annual and Event-based

Form DIR-8

Disclosure of Non-Disqualification by Directors

Every Director must provide a disclosure of non-disqualification at the time of appointment or reappointment.

Section 164(2) of Companies Act, 2013

Event-based

Form DPT-3

Return of Deposits

Companies must file Form DPT-3 annually for deposits or exempted transactions under 2(1)(c), including loans from directors, institutions, or debentures.

Section 73 of Companies Act, 2013 & Rule 16

On or before June 30 annually

DIR-3 e-KYC

Directors DIN KYC

Every person with a DIN as of March 31 must complete DIR-3 KYC annually by September 30 to keep DIN active.
Two type of KYC-
First Time-Form based
Subsequent: Web KYC

Rule 12A of Companies (Appointment and Qualifications of Directors) Rules, 2014

On or before September 30 annually

Form MSME-1

MSME Returns

Companies dealing with MSMEs must file MSME-1 if payments exceed 45 days, stating due amounts and reasons for the delay.

Section 405 of Companies Act, 2013

- April to September: Due by October 31
- October to March: Due by April 30

Annual General Meeting

AGM of the Company

Companies (except OPCs) must hold an AGM each year to approve audited financial statements, Auditor’s reports, and pass resolutions.

Section 96 of Companies Act, 2013

Annually
First AGM: within 9 months of the financial year-end (on or before 31st December); Subsequent AGMs: within 6 months (on or before 30th September)

Form AOC-4

Financial Statements of the Company

Companies must file audited financial statements, including the Director’s Report and Auditor’s Report, within 30 days of the AGM.

Section 137 of Companies Act, 2013

Within 30 Days of holding the Annual General Meeting of the Company

Form MGT-7

Annual Return of the Company

Annual Return (Form MGT-7) must be filed within 60 days of the AGM, covering shareholder and directorship details.

Section 92 of Companies Act, 2013

Within 60 Days from the date of AGM

Form CSR-2

CSR Report of the Company

Companies meeting CSR applicability criteria must file CSR-2 as an addendum to AOC-4, reporting CSR activities and spending.

Section 135 read with Companies (Accounts) Rules, 2014

Annually, before March 31
As an addendum to Form AOC-4, to be filed annually as per applicability on or before 31 March

Form PAS-6

Reconciliation of Share Capital (ISIN)

Companies with dematerialized securities must file PAS-6 semi-annually to reconcile share capital within 60 days of the half-year end.

Rule 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014

Half-yearly Return:-
- April–September: Due by November 29
- October–March: Due by May 30

FLA

Foreign Assets & Liabilities Return with RBI

Companies with FDI or ODI must file an FLA Return by July 15. If accounts are unaudited, a provisional return must be submitted.

FEMA Regulations

- Provisional Return: July 15
- Revised Return: September 30

APR

ODI Compliance

Indian residents investing abroad (ODI) must submit an Annual Performance Report (APR) for each foreign entity by December 31.

FEMA Regulations

December 31st annually 
(If foreign entity follows a December year-end, submission due by December 31st of the next year)

Annual POSH Compliance

POSH Compliance Report

Companies with 10+ employees must form an Internal Complaints Committee (ICC) and submit an annual POSH report to the employer and District Officer.

Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013

January 31 annually (if no ICC is formed, complaints must be directed to the District Local Committee)

For any company registered in India, complying with the compliances set by the Ministry of Corporate Affairs (MCA) is mandatory for all companies registered in India under Companies Act 2013 as Private Limited Company/Limited/ Section 8 Company, Producer Company including Foreign Company .

These all mandatory compliances are important to check the transparency, legal standing, and smooth business operations. Whether you're a startup founder, business owner, or company executive, knowing standing MCA compliances helps avoid penalties and support good corporate governance.

ROC Compliance Calendar 2025-26 for Private Companies

Companies must comply with the various annual, event-based, and regulatory filings, depending on their structure (Private Limited, OPC, Section 8, etc.), include:

Sr. No.	Forms	Nature of Compliance	Brief	Provision (Companies Act 2013)	Frequency
1	ADT-1	Appointment of First Statutory Auditor	Appointment/re-appointment of Statutory auditor: The first auditor must be appointed within 30 days by the Board; failing which, shareholders must appoint within 90 days. ADT-1 must be filed within 15 days. - Re-appointment: To be filed within 15 days of passing a resolution at the AGM.	Section 139 of Companies Act, 2013	First Auditor: One time and valid upto the date of 1st AGM; Subsequent: Appointment & Re-appointment: Every 5 years
2	INC-20A	Commencement of Business (COB Filing)	A declaration in Form INC-20A must be filed within 180 days of incorporation to confirm receipt of the subscription amount.	Section 10A of Companies Act, 2013	One time after Company Incorporation
3	Board Meetings (Other Than Small Company -Holding/Subsidiary & Section 8 Company)	Directors Meeting	Companies must hold at least 4 Board Meetings annually, and must check the gap between two consecutive meetings does not exceed 120 days.	Section 173 of Companies Act, 2013	- First Board Meeting: Within 30 days of incorporation - Subsequent Meetings: Maximum 120-day gap between meetings
4	Board Meetings (OPC/Small Companies)	Directors Meeting for Small, Dormant, Startups	OPCs, small companies, and startups must hold at least 1 Board Meeting in each half of the year with a minimum 90-day gap.	Section 173 of Companies Act, 2013	- First Board Meeting: Within 30 days of incorporation - Subsequent Meetings: Minimum 90-day gap between two meetings
5	Form MBP-1	Interest of a Director	At the first Board Meeting of each financial year or whenever there is a change in interest, directors must disclose any concerns or interests in companies, firms, or associations.	Section 184(1) of Companies Act, 2013	Annual and Event-based
6	Form DIR-8	Disclosure of Non-Disqualification by Directors	Every Director must provide a disclosure of non-disqualification at the time of appointment or reappointment.	Section 164(2) of Companies Act, 2013	Event-based
7	Form DPT-3	Return of Deposits	Companies must file Form DPT-3 annually for deposits or exempted transactions under 2(1)(c), including loans from directors, institutions, or debentures.	Section 73 of Companies Act, 2013 & Rule 16	On or before June 30 annually
8	DIR-3 e-KYC	Directors DIN KYC	Every person with a DIN as of March 31 must complete DIR-3 KYC annually by September 30 to keep DIN active. Two type of KYC- First Time-Form based Subsequent: Web KYC	Rule 12A of Companies (Appointment and Qualifications of Directors) Rules, 2014	On or before September 30 annually
9	Form MSME-1	MSME Returns	Companies dealing with MSMEs must file MSME-1 if payments exceed 45 days, stating due amounts and reasons for the delay.	Section 405 of Companies Act, 2013	- April to September: Due by October 31 - October to March: Due by April 30
10	Annual General Meeting	AGM of the Company	Companies (except OPCs) must hold an AGM each year to approve audited financial statements, Auditor’s reports, and pass resolutions.	Section 96 of Companies Act, 2013	Annually First AGM: within 9 months of the financial year-end (on or before 31st December); Subsequent AGMs: within 6 months (on or before 30th September)
11	Form AOC-4	Financial Statements of the Company	Companies must file audited financial statements, including the Director’s Report and Auditor’s Report, within 30 days of the AGM.	Section 137 of Companies Act, 2013	Within 30 Days of holding the Annual General Meeting of the Company
12	Form MGT-7	Annual Return of the Company	Annual Return (Form MGT-7) must be filed within 60 days of the AGM, covering shareholder and directorship details.	Section 92 of Companies Act, 2013	Within 60 Days from the date of AGM
13	Form CSR-2	CSR Report of the Company	Companies meeting CSR applicability criteria must file CSR-2 as an addendum to AOC-4, reporting CSR activities and spending.	Section 135 read with Companies (Accounts) Rules, 2014	Annually, before March 31 As an addendum to Form AOC-4, to be filed annually as per applicability on or before 31 March
14	Form PAS-6	Reconciliation of Share Capital (ISIN)	Companies with dematerialized securities must file PAS-6 semi-annually to reconcile share capital within 60 days of the half-year end.	Rule 9B of Companies (Prospectus and Allotment of Securities) Rules, 2014	Half-yearly Return:- - April–September: Due by November 29 - October–March: Due by May 30
15	FLA	Foreign Assets & Liabilities Return with RBI	Companies with FDI or ODI must file an FLA Return by July 15. If accounts are unaudited, a provisional return must be submitted.	FEMA Regulations	- Provisional Return: July 15 - Revised Return: September 30
16	APR	ODI Compliance	Indian residents investing abroad (ODI) must submit an Annual Performance Report (APR) for each foreign entity by December 31.	FEMA Regulations	December 31st annually (If foreign entity follows a December year-end, submission due by December 31st of the next year)
17	Annual POSH Compliance	POSH Compliance Report	Companies with 10+ employees must form an Internal Complaints Committee (ICC) and submit an annual POSH report to the employer and District Officer.	Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013	January 31 annually (if no ICC is formed, complaints must be directed to the District Local Committee)

ROC-MCA Compliance Calendar 2025-26 for Private Companies

ROC Compliance Calendar 2025-26 for Private Companies

Share this article:

Search more articles:

You may also like