Due dates in 2026 (for FY 2025-26)
| Due date | Filing | Applies to |
|---|---|---|
| 30 April 2026 | MSME-1 (half-year Oct–Mar 2026) | Companies with dues to MSME suppliers beyond 45 days |
| 30 May 2026 | PAS-6 (half-year ended 31 March 2026) | Companies covered by Rule 9A / 9B |
| 30 May 2026 | LLP Form 11 — Annual Return | All LLPs |
| 15 June 2026 | Advance tax — 1st instalment (FY 2026-27) | Companies and LLPs with tax liability above ₹10,000 |
| 30 June 2026 | DIR-3 KYC / KYC-WEB (where the three-year cycle falls due) | DIN holders; also update within 30 days if mobile, email or address changes |
| 30 June 2026 | DPT-3 — Return of deposits / outstanding loans as on 31 March | Companies with loans, advances or deposits outstanding |
| 31 July 2026 | Income tax return (non-audit cases) | LLPs and firms not subject to audit |
| 15 September 2026 | Advance tax — 2nd instalment | As above |
| 30 September 2026 | Annual General Meeting (last date) | All companies except OPCs |
| 30 September 2026 | Tax audit report (Form 3CA/3CB-3CD) | Companies; LLPs and firms above tax-audit turnover |
| 15 October 2026 | ADT-1 (if AGM held on 30 Sept) | Companies appointing / re-appointing auditor at AGM |
| 30 October 2026 | AOC-4 (if AGM held on 30 Sept) | All companies (OPC: within 180 days of FY end — 27 Sept 2026) |
| 30 October 2026 | LLP Form 8 — Statement of Account & Solvency | All LLPs |
| 31 October 2026 | MSME-1 (half-year Apr–Sep 2026) | Companies with overdue MSME dues |
| 31 October 2026 | Income tax return (audit cases) | All companies; audited LLPs and firms |
| 29 November 2026 | MGT-7 / MGT-7A (if AGM held on 30 Sept) | All companies |
| 29 November 2026 | PAS-6 (half-year ended 30 September 2026) | Companies covered by Rule 9A / 9B |
| 15 December 2026 | Advance tax — 3rd instalment | As above |
| 31 December 2026 | AOC-4: last date without additional fee (General Circular 05/2026) | All companies, FY 2025-26 |
| 31 January 2027 | MGT-7 / MGT-7A: last date without additional fee (General Circular 05/2026) | All companies, FY 2025-26 |
| 15 March 2027 | Advance tax — 4th instalment | As above |
AOC-4, MGT-7 and ADT-1 are counted from the actual AGM date — hold the AGM earlier and the filings fall due earlier. Where a due date falls on a holiday, file before it; the MCA portal does not extend automatically.
For FY 2025-26, MCA General Circular 05/2026 allows AOC-4 up to 31 December 2026 and MGT-7/7A up to 31 January 2027 without additional fees. If those dates are missed, the fee runs from the original due date. The circular does not extend the AGM deadline or cover LLP forms. Check your own dates and fees with our ROC late fee calculator.
Deadlines triggered by events
- Within 15 days: ADT-1 after appointing an auditor; PAS-3 after a rights issue or private placement allotment.
- Within 30 days: DIR-12 for director appointment or resignation; INC-22 for change of registered office; SH-7 for increase in authorised capital; MGT-14 for resolutions required to be filed; CHG-1 for creation or modification of a charge; CHG-4 for satisfaction; Form 3 and Form 4 for LLP agreement and partner changes.
- Within 60 days: share certificates after allotment; the first board meeting and auditor appointment within 30 days of incorporation.
- Within 180 days: INC-20A declaration of commencement of business after incorporation.
Recurring monthly and quarterly dates
- 7th of every month — deposit of TDS deducted in the previous month.
- 11th and 20th of every month — GSTR-1 and GSTR-3B for monthly filers (quarterly filers under QRMP: 13th and 22nd/24th of the month after the quarter).
- 15th of the month — PF and ESI contributions for the previous month.
- 31 July, 31 October, 31 January, 31 May — quarterly TDS returns (24Q / 26Q).
- 31 December — GSTR-9 annual return for the previous financial year.
Frequently asked questions
What is the last date for AOC-4 and MGT-7 in 2026?
If the AGM is held on the last permitted day, 30 September 2026, AOC-4 is due by 30 October 2026 and MGT-7/7A by 29 November 2026. Earlier AGM, earlier due dates. General Circular 05/2026 waives the additional fee for FY 2025-26 if AOC-4 is filed by 31 December 2026 and MGT-7/7A by 31 January 2027.
What are the LLP filing due dates in 2026?
Form 11 by 30 May 2026 and Form 8 by 30 October 2026, for the financial year ended 31 March 2026.
When is DIR-3 KYC due?
From 31 March 2026 the annual filing was replaced by one filing every three financial years, due by 30 June of the relevant year. Changes in mobile number, email or address must be updated within 30 days. A missed filing deactivates the DIN, which is restored on filing with a ₹5,000 fee.
Does a newly incorporated company have to file all of these in its first year?
A company incorporated on or after 1 January may close its first financial year on 31 March of the following year, so its first AGM and annual filings come a year later. INC-20A, auditor appointment and the first board meeting apply from day one.
Is DPT-3 required if the company has no deposits?
It is required if the company has any outstanding loan or receipt of money not treated as a deposit — including director loans — as on 31 March. A company with nothing outstanding need not file.