ROC Compliance Due Dates

ROC Compliance Due Dates for FY 2024–25

1. April 30, 2025 Form MSME-1 (Half-Yearly Return) Filing of outstanding dues to Micro and Small Enterprises for the period October 1, 2024, to March 31, 2025. 2. May 30, 2025 Form 11 (Annual Return of LLP) Applicable to all LLPs for the financial year ending March 31, 2025. Form PAS-6 (Reconciliation of Share Capital Audit Report) Applicable to unlisted public companies for the half-year ending March 31, 2025. 3. June 30, 2025 Form DPT-3 (Return of Deposits/Exempted Transactions) To be filed by companies (except government companies) in respect of deposits and/or transactions not considered as deposits. 4. July 15, 2025 FLA Return (Foreign Liabilities and Assets) Mandatory for companies that have received FDI and/or made ODI, to be filed with the RBI. 5. September 30, 2025 DIR-3 KYC (Director KYC Compliance) Mandatory for all directors/partners holding DIN as of March 31, 2025. 6. October 30, 2025 Form MSME-1 (Half-Yearly Return) For the period April 1, 2025, to September 30, 2025. 7. November 29, 2025 Form PAS-6 Reconciliation report for the half-year ending September 30, 2025. 8. AOC-4 (Filing of Financial Statements) Purpose: Filing of audited financial statements (Balance Sheet, P&L, Cash Flow Statement, etc.) with the ROC. Applicable To: All companies, including One Person Companies (OPC), Private Limited, and Public Limited Companies. Form Variants: AOC-4: For most companies AOC-4 CFS: If consolidated financial statements are applicable AOC-4 XBRL: For certain class of companies as notified Due Date: Within 30 days from the date of AGM For companies with AGM on September 30, 2025, the due date is October 29, 2025 9. MGT-7 / MGT-7A (Annual Return) Purpose: Filing of the company’s annual return containing details like shareholding, directorship, meetings, etc. Applicable To: MGT-7: For all companies except OPC and small companies MGT-7A: Specifically for OPCs and small companies Due Date: Within 60 days from the date of AGM If AGM is held on September 30, 2025, due date will be November 28, 2025

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