MCA (ROC) Compliances - Due Dates
Key Compliances and Deadlines
| Form | Description | Due Date |
|---|---|---|
| MBP - 1 | Declaration of Interest | All directors must submit to the company during the first Board Meeting of every financial year. |
| DIR - 8 | Declaration of Non-Disqualifications | All directors must submit to the company during the first Board Meeting of every financial year. |
| DPT - 3 | Return of Deposits | Due Date for the FY 2024-25 - 30th June |
| RBI - FLA | Foreign Liabilities & Assets | Due Date for the FY 2024-25 - 15th July |
| AOC - 4 | Filing of Financial Statements | Within 30 days from the date of AGM (For OPC within 180 days from the closure of FY) |
| CSR - 2 | Report on CSR - Only for CSR applicable Companies. | Addendum to the Form AOC-4 |
| MGT - 7/7A | Filing of Annual Return | Within 60 days from the date of AGM |
| MGT - 8 | Annual Return for Companies Paid up capital 10 Cr. Or More Turnover 50Cr. Or more | To be given by the Practising Company Secretary and to be filed along with Form MGT-7 as an attachment. |
| DIR - 3KYC | Director KYC | Due Date for the FY 2024-25 - 30th September |
| MSME - 1 | Half Yearly Return in respect of outstanding payment | From October 2024 to March 2025 - Due Date 30th April From April 2025 to September 2025 - Due Date 31st October |
| CRA - 2 | Appointment of Cost Auditor | Within 180 days from the commencement of FY |
| BEN - 2 | Declaration in respect of Beneficial Owners | Within 30 days from the receipt of BEN-1 |
| MGT - 14 | Filing of Resolutions |
|
| ADT - 1 | Appointment of Auditor | If any, within 15 days of AGM - Once in a 5 years |
| DIR - 12 | Change in Directors | If any, within 30 days of AGM - If any, within 30 days of event |
| MGT - 15 | Filing Report on AGM | If any, within 30 days of AGM - Only for listed Public Companies |
| CRA - 4 | Cost Audit Report | Within 30 days from the receipt of Cost Audit Report For unlisted Public Company - Half Yearly |
| PAS - 6 | Reconciliation of Share Capital Audit Report | Within 60 days from the end of Half-year. From October 2024 to March 2025 - Due Date 30th May From April 2025 to September 2025 - Due Date 30th November |
| LLP - 11 | Annual Return of LLP | Within 60 days from the closure of FY - Due Date 30th May |
| LLP - 8 | Filing of Statement of Account & Solvency | On or Before 30.10.2025 |
Note: Non compliances in filing will attract the penalties under respective provisions of the Companies Act 2013 along with the Additional fees as may be applicable as per Rule 12 of The Companies (The Registration Offices and Fees) Rules, 2014