ROC Annual Compliance Checklist for Private Limited Companies (FY 2025-26)

AOC-4, MGT-7, DIR-3 KYC, DPT-3 — every ROC form your Pvt Ltd company must file, with due dates and late-fee exposure.

Every Private Limited Company in India must file AOC-4 (financial statements) within 30 days of the AGM and MGT-7 (annual return) within 60 days of the AGM. Missing these attracts ₹100/day per form with no cap.

DIR-3 KYC is mandatory for every director with a DIN at least once in three years. Under the MCA's abridged KYC framework, the next KYC is due by 30 September of the relevant year based on the last filing cycle; missing it leads to DIN deactivation and a ₹5,000 penalty to reactivate.

DPT-3 (return of deposits) is due by 30 June for the preceding financial year — even if you have no deposits, a nil DPT-3 is required if the company has any outstanding loan.

Board meetings must be held at least once every 90 days (minimum 4 per year), and the AGM must happen within 6 months of financial-year end — 30 September for most companies.