When are common ROC filings due each year?
A practical map of common ROC filings, including AOC-4, MGT-7 or MGT-7A, ADT-1, DPT-3, and MSME-1, with the event that starts each deadline.
In this guide
ROC filing dates are not one fixed company calendar. AOC-4 is due within 30 days of the AGM under section 137, while the annual return in MGT-7 or MGT-7A is due within 60 days of that meeting under section 92. ADT-1 follows the auditor appointment by 15 days, DPT-3 is usually due by 30 June, and MSME-1 is half-yearly on 31 October and 30 April. Check the current MCA form instructions and any extension circular before filing.
Does the AGM start the ROC calendar?
For most companies, the annual ROC filing cycle starts with the annual general meeting. AOC-4 under section 137 and the annual return under section 92 run from that event, so a calendar that says only "October filing" can mislead. Record the actual AGM date, or the date on which it should have been held where the law requires that approach.
Then check the company type, the form version, and any MCA circular that affects the relevant year. An extension is never safe to assume from an old social-media post or a prior-year checklist.
What are the common ROC filing dates?
Five recurring ROC filings cover most company calendars. Each has its own trigger, so they do not share one due date.
| Form or return | Usual trigger | General timing |
|---|---|---|
| AOC-4 | Financial statements after AGM | Within 30 days of the AGM (section 137) |
| MGT-7 or MGT-7A | Annual return after AGM | Within 60 days of the AGM (section 92) |
| ADT-1 | Auditor appointment or reappointment | Within 15 days of the appointment meeting |
| DPT-3 | Deposit or exempted-deposit return as on 31 March | Usually 30 June following the financial year |
| MSME-1 | Outstanding dues to micro or small suppliers past 45 days | 31 October and 30 April, half-yearly |
The table is a planning map, not a substitute for the statutory provision or the live MCA filing instructions. A company may have other event-driven filings for changes in directors, charges, registered office, or share capital.
Is AOC-4 always due in October?
No. AOC-4 is due 30 days after the AGM, so a 15 September AGM makes AOC-4 due on 15 October, and a 30 September AGM makes it due on 30 October. Counting from 31 March, or copying last year's October date, is how the section 403 additional fee of Rs 100 a day starts.
Does DPT-3 wait for the AGM?
No. DPT-3 reports deposits and exempted deposits outstanding as on 31 March and is usually due by 30 June, independent of the AGM. Mixing it into the AOC-4 pack is a common miss. See the DPT-3 due date guide for the deposit test.
Which ROC dates vary by company type?
Private companies, small companies, OPCs, and companies with special regulatory circumstances can have different form choices or filing facts. The annual-return form itself needs care: MGT-7A is available only where the statutory conditions are met.
ADT-1 depends on the appointment event. MSME-1 applies only where the company meets the reporting condition. Treat each form as a separate obligation with its own eligibility test rather than adding every MCA form to every company calendar.
Who files MGT-7A instead of MGT-7?
A One Person Company and a small company file MGT-7A; every other company, including every public company, files MGT-7. Both are due within 60 days of the AGM. The MGT-7 versus MGT-7A guide covers the small-company limits.
What should I check before ROC filing?
- Confirm the event date that starts the deadline, especially the AGM date.
- Confirm the company category and the correct form.
- Check the latest MCA form instructions, circulars, and portal notices.
- Reconcile the signed financial statements, board or member approvals, and attachments.
- Save the challan, acknowledgement, and a copy of the filed form in the compliance record.
Where are ROC due-date extensions notified?
MCA notifies ROC due-date extensions and form-version changes through general circulars and notifications. Complied AI keeps MCA updatesin one feed so you can open the circular behind a change, then apply it to the company's own AGM date and form. For the AOC-4 clock itself, read when Form AOC-4 is due.
Practical checks
Common questions
What is the AOC-4 due date after our AGM?
Form AOC-4 is due within 30 days of the annual general meeting under section 137 of the Companies Act, 2013. A One Person Company files within 180 days from the close of the financial year. Late filing carries an additional fee of Rs 100 per day under section 403, with no cap. Confirm any MCA extension circular for that year before treating 30 days as final.
What is the MGT-7 due date, and is MGT-7A different?
The annual return in MGT-7 or MGT-7A is due within 60 days of the AGM under section 92(4). A One Person Company and a small company file MGT-7A; every other company files MGT-7. The due date is the same for both forms. Where no AGM was held, the 60 days run from the last date on which it should have been held.
When is Form ADT-1 due after we appoint the auditor?
Form ADT-1 is due within 15 days of the meeting that appointed or reappointed the auditor, usually the AGM, under section 139(1) read with rule 4(2) of the Companies (Audit and Auditors) Rules, 2014. The company files it, not the auditor. Do not treat ADT-1 as part of the 30-day AOC-4 pack; it runs on its own 15-day clock.
Is DPT-3 due with AOC-4 in October?
No. Form DPT-3 is the annual return of deposits and exempted deposits for amounts outstanding as on 31 March, and the usual due date is 30 June following the close of the financial year. It does not run from the AGM. Confirm the current Companies (Acceptance of Deposits) Rules position and any MCA relaxation for that year before filing.
What are the two MSME-1 due dates?
Form MSME-1 is due by 31 October for the April-to-September half year and by 30 April for the October-to-March half year. It reports amounts owed to micro and small enterprise suppliers unpaid beyond 45 days from acceptance, the outer limit in section 15 of the MSMED Act, 2006. Nothing overdue past 45 days means nothing to report.
Our AGM was on 30 September. When are AOC-4 and MGT-7 due?
AOC-4 is due 30 days after that AGM, so 30 October, and MGT-7 or MGT-7A is due 60 days after it, so 29 November. Count from the actual AGM date under sections 137 and 92, not from 31 March or from a generic October label on last year's calendar. An MCA extension circular, if any, overrides those counts for the year it names.
Do private companies and OPCs use the same ROC calendar?
The triggers are the same, the form variants are not. An OPC files AOC-4 within 180 days of year-end rather than 30 days of an AGM, and files MGT-7A rather than MGT-7. A small company also files MGT-7A. ADT-1, DPT-3, and MSME-1 still apply where the company meets each form's own test. Do not copy a public-company calendar onto an OPC.
Publication method
How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 29 July 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
Verification path
Official sources used
Keep reading
Related guides
- Due dates · MCAWhen is Form AOC-4 due under section 137?AOC-4 is generally due within 30 days of the AGM under section 137. See form variants, OPC timing, attachments, late-fee risk, and a practical filing checklist before you submit to the ROC.
- Due dates · MCAWhen is the AGM due date under section 96?When a company other than an OPC must hold its annual general meeting, how the six-month year-end clock sits next to the fifteen-month gap, the nine-month first AGM, the three-month ROC extension, and what AOC-4 and MGT-7 then follow.
- Due dates · MCAWhich annual return applies, MGT-7 or MGT-7A?How Form MGT-7 and Form MGT-7A differ, who files which, the 60 day window that runs from the AGM, and how the current small-company limits decide the form.