Due dates · MCA
ROC filing due dates: an annual calendar for companies
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 generally due within 30 days of the annual general meeting, while the annual return in MGT-7 or MGT-7A is generally due within 60 days of that meeting. Other common filings have their own triggers: ADT-1 follows the auditor appointment, DPT-3 follows the financial year, and MSME-1 is half-yearly for eligible companies. Check the current MCA form instructions and any extension circular before filing.
Start with the AGM, not a generic calendar date
For most companies, the annual ROC filing cycle starts with the annual general meeting. AOC-4 and the annual return 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.
Common ROC filing calendar
| Form or return | Usual trigger | General timing |
|---|---|---|
| AOC-4 | Financial statements after AGM | Generally within 30 days of the AGM |
| MGT-7 or MGT-7A | Annual return after AGM | Generally within 60 days of the AGM |
| ADT-1 | Auditor appointment or reappointment | Follow the applicable appointment event and form instructions |
| DPT-3 | Deposit or exempted-deposit return | Annual timing follows the financial year and current form instructions |
| MSME-1 | Outstanding dues to micro or small suppliers, where applicable | Half-yearly for eligible companies |
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.
Dates that vary by company or event
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.
A filing checklist before you submit
- 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 Complied AI fits
Use Complied AI to track MCA circulars, notifications, and form-related updates that can change an annual filing plan. Open the official MCA item from the update, then apply it to the company’s own AGM date, form, and filing record.
Practical checks
Common questions
What is the AOC-4 due date?
AOC-4 is generally filed within 30 days of the AGM. The date can vary if the AGM date changes or MCA grants a specific extension, so check the current form instructions and official MCA circulars.
What is the MGT-7 due date?
The annual return in MGT-7 or MGT-7A is generally filed within 60 days of the AGM. The applicable form depends on the company and statutory conditions.
Are ADT-1, DPT-3, and MSME-1 annual ROC filings?
They are recurring filings but follow different triggers. ADT-1 relates to auditor appointment or reappointment, DPT-3 follows the financial year, and MSME-1 is half-yearly for eligible companies.
Verification path
Official sources used
Keep reading
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