When is the AGM (Annual General Meeting) due?

For existing companies, the AGM must be held within 6 months from the closing of the financial year (i.e., on or before 30th September of each year).

Can I calculate the exact ROC filing fee online?

Yes. You can use our MCA Fees Calculator tool to compute exact statutory filing fees and additional late fees online.

What is the TrulyInvoice flat pricing?

TrulyInvoice charges a flat rate of plans starting at ₹399/month for Lite (1,000 pages) and ₹599/month for Plus (2,000 pages), enabling automated data entry directly to Tally Prime.

ROC Filing Due Dates & Penalties for FY 2025-26 [Calendar]

MCA Compliance Calendar

Quick Answer: What are the Mandatory ROC Filing Due Dates for FY 2025-26?

For Indian companies, Form AOC-4 (Financial Statements) is due within 30 days of the AGM (typically October 30, 2026), and Form MGT-7 (Annual Return) is due within 60 days of the AGM (typically November 29, 2026). For LLPs, Form 11 is due May 30 and Form 8 by October 30.

Form AOC-4 Due Date: October 30, 2026 (within 30 days of standard AGM)
Form MGT-7 Due Date: November 29, 2026 (within 60 days of standard AGM)
LLP Filing Deadlines: Form 11 (May 30) & Form 8 (October 30)
Late Penalty: ₹100 per day of delay per form with no upper ceiling

Annual ROC filing is a mandatory legal compliance process for registered companies and LLPs under the Ministry of Corporate Affairs (MCA). Failing to file within the statutory due dates attracts heavy daily penalties, disqualification of company directors, and legal actions.

ROC Compliance Calendar for FY 2025-26

Keep track of the annual filing calendar for companies and LLPs to avoid late fees:

Form Name	Purpose / Document Type	Filing Deadline
AOC-4	Filing Financial Statements (Balance Sheet, P&L, Board Report)	30th October 2026 (Within 30 days of AGM)
MGT-7	Annual Return (Details of Directors, Shareholding Pattern)	29th November 2026 (Within 60 days of AGM)
LLP Form 11	Annual Return of Limited Liability Partnership (LLP)	30th May 2026
LLP Form 8	Statement of Account & Solvency for LLPs	30th October 2026

Understanding AOC-4 and MGT-7

These two forms represent the core of annual company filings.

AOC-4: Requires the company's audited Balance Sheet, Profit & Loss Account, Director's Report, Auditor's Report, and Corporate Social Responsibility (CSR) details where applicable. It must be approved by the Board and audited by a Chartered Accountant before submission.
MGT-7: Captures share capital details, debentures, list of shareholders, transfers, details of meetings (AGM/Board meetings), and remuneration paid to directors and key managerial personnel.

Statutory Fees & Late Filing Penalties

Normal filing fees are based on the company's authorized capital (typically starting at ₹300 per form for small companies). However, delay penalties are severe:

⚠️ Penalty for Delay:

Failing to submit AOC-4 or MGT-7 within the due dates invites an additional fee of ₹100 per day, per form. There is no maximum cap on this penalty. Additionally, companies can face fines starting at ₹1 Lakh, and directors risk disqualification from boards.

CCFS-2026 Amnesty Scheme Details

To help companies clear old defaults, the MCA introduced the Condonation of Delay Scheme (CCFS-2026). Under this scheme, companies with pending filings can file old annual returns with reduced additional fees and obtain immunity from prosecution, provided they complete the filing within the designated window.

Tally Prime Reports Needed for ROC Filings

To compile your annual reports for the Auditor and ROC filing, you must extract key financial statements from Tally Prime:

Balance Sheet: Go to Gateway of Tally > Balance Sheet. Press Alt+F1 for detailed view.
Profit & Loss Statement: Go to Gateway of Tally > Profit & Loss A/c. Export in PDF format.
Trial Balance: Go to Gateway of Tally > Display More Reports > Trial Balance.

To ensure these sheets match your bank records, accountants use TrulyInvoice to verify transaction logs and automate reconciliations before generating the year-end books.