Statutory Compliance Deadlines for FY 2025-26: A Guide

By Chhavi Goyal & Associates
Company Secretaries | Corporate Compliance Advisors

The financial year 2025–26 marks another phase of increasing regulatory vigilance and digitalization by Indian authorities such as the Ministry of Corporate Affairs (MCA), the Registrar of Companies (ROC), and other allied bodies. With the Government’s growing emphasis on transparency, timeliness, and accountability, it is imperative for all businesses—whether private limited companies, LLPs, startups, or One Person Companies—to adhere strictly to the statutory compliance calendar.

At Chhavi Goyal & Associates, we specialize in helping businesses stay fully compliant through end-to-end advisory, timely filing, and regular monitoring of all due dates—so you can focus on what truly matters: your business growth.

In this article, we bring you a comprehensive list of important statutory due dates for FY 2025–26, along with penalties for non-compliance, practical guidance, and insights on how to stay ahead in this evolving landscape.

Key Statutory Compliance Due Dates – FY 2025-26

1. April 30, 2025 – Filing of MSME Form I (Half-Yearly Return)

All companies that receive goods/services from Micro or Small Enterprises (as defined under MSMED Act, 2006) and have payments pending for more than 45 days must file Form MSME-I.

• Period Covered: October 1, 2024 – March 31, 2025
• Applicability: All companies, except those without MSME creditors
• Penalty for Non-Filing: ₹20,000 – ₹3,00,000 (Companies Act, 2013)

Note: Non-filing may be viewed as non-cooperation with MSME protection efforts, attracting scrutiny.

2. May 30, 2025 – LLP Form 11 (Annual Return of LLP)

Applicable to all Limited Liability Partnerships (LLPs), this form captures basic information such as partners, contribution, and activities.

• Due Date: Within 60 days from the end of financial year
• Penalty: ₹100 per day of delay; no upper limit
• Suggested Action: Early data verification to avoid late fees

3. June 30, 2025 – Filing of Form DPT-3 (Return of Deposits)

This annual return applies to all companies (excluding Government companies) that have received any loan or deposit—not limited to traditional “public deposits”.

• Details Required: Outstanding loan data, secured/unsecured loans, debentures, etc.
• Penalty for Non-Filing: ₹5,000 + ₹500/day of default

Pro tip: Even zero-deposit companies should file a “NIL return” to avoid penalties.

4. July 15, 2025 – Filing of DIR-3 KYC (Director KYC)

Every individual holding a Director Identification Number (DIN) as of March 31, 2025 must submit their KYC by this date.

• Mode: Web-based verification or e-form, depending on previous filings
• Penalty: ₹5,000 for failure to file; DIN becomes deactivated

Consequences: A deactivated DIN renders the individual ineligible for filings or board decisions.

5. September 30, 2025 – Filing of AOC-4 / AOC-4 XBRL (Financial Statements)

All companies must file their audited financial statements with the ROC within 30 days from the date of their Annual General Meeting (AGM).

• Applicable Forms: AOC-4, AOC-4 CFS, AOC-4 XBRL
• Penalty: ₹100/day per form; no maximum cap

Tip: Private companies not covered under XBRL still must use the standard AOC-4 form with digitally signed PDFs of financials.

6. October 31, 2025 – Filing of MGT-7 / MGT-7A (Annual Return)

Every company is required to file its annual return (post AGM) with the ROC within 60 days of the AGM.

• MGT-7A is applicable for OPCs and Small Companies
• Penalty: ₹100/day of delay; serious cases may attract ROC notices

7. Other Event-Based Compliances – Throughout the Year

Along with annual filings, there are several event-based forms which must be filed within specific deadlines based on corporate actions:

Event	Form	Timeline
Change in directors	DIR-12	Within 30 days
Increase in share capital	SH-7	Within 30 days
Allotment of shares	PAS-3	Within 15 days
Change of registered office	INC-22	Within 15-30 days
Resolutions passed by board/shareholders	MGT-14	Within 30 days

Missing these forms can result in financial penalties, legal notices, and even criminal liability in certain situations.

🧾 Why Adhering to Due Dates Is More Critical in 2025

• MCA has digitally integrated with PAN, GSTN, Income Tax, and DIN databases
• Automated notices are now sent for missed forms via ROC auto-scrutiny mechanism
• Defaults are being shared with banks, lenders, and rating agencies
• Non-compliant companies may face disqualification, fines, or strike-off

At Chhavi Goyal & Associates, we help you establish a proactive compliance management system so that none of these critical dates slip through.

Our Professional Services Include:

• Customized Compliance Calendars
• Timely MCA/ROC Filing & Review
• Director KYC & DIN Monitoring
• Representation for ROC Notices or Defaulter List Issues
• Annual Return Drafting, Certification & Filing

You run your business. We handle the compliance.

FAQs – Company Compliance Due Dates (FY 2025-26)

Q1. I missed the DPT-3 filing last year. Can I still file with penalty?
Yes, you can file with applicable late fees, but repeated defaults attract ROC scrutiny.

Q2. Do I need to file AOC-4 if my company was dormant or had no turnover?
Yes, even dormant companies are required to file financials annually with “zero activity” status.

Q3. My company is a startup with no MSME creditors. Do I still file MSME Form I?
No. Only companies with overdue MSME payments (beyond 45 days) are required to file MSME-I.

Q4. Can a DIN be reactivated after deactivation due to non-filing of DIR-3 KYC?
Yes, but only after filing DIR-3 KYC with the prescribed penalty of ₹5,000.

Conclusion

As the MCA and ROC continue to move towards real-time enforcement and data integration, the margin for compliance error is shrinking. Filing on time is not just a statutory requirement—it is a business necessity.

If you’re struggling to keep up with shifting due dates, evolving forms, and penalties, let Chhavi Goyal & Associates be your strategic compliance partner. We provide more than just filings—we deliver peace of mind through timely, accurate, and expert compliance support.

📞 Contact us today to schedule your compliance review for FY 2025–26 and stay ahead of deadlines—before they become liabilities.

Address : S-3, 2nd Floor, Baba Medimall Complex, Kanoon Gyan, Khair Nagar, Meerut 250002

Registered office  : 793/1, Madhav Puram, Meerut 250002

Mob : 9259089079

WhatsApp : 9259089079

Email : info@camadhuraggarwal.com

Youtube : (282) Madhur Aggarwal Classes – YouTube