ROC Return Filing Due Dates 2025 | Complete MCA Filing Guide
ROC Return Filing Due Dates – Updated List 2025
By CMAKnowledge.in | Updated: June 18, 2025
Introduction
Every company and LLP registered under the Companies Act in India is required to maintain statutory compliance with the Ministry of Corporate Affairs (MCA). One of the most critical aspects of this compliance is timely ROC (Registrar of Companies) return filing. These filings reflect the company’s financial health, ownership, board structure, and other key governance details.
Missing these deadlines may attract penalties, disqualification of directors, and reputational loss. To help you stay compliant in 2025, we have created this 3500-word comprehensive guide covering all ROC return filing due dates, changes introduced by MCA, official download links, and filing instructions.
Understanding ROC Filing
ROC filing is the legal obligation of companies to report their operations and financials annually to the Registrar of Companies. These filings ensure transparency and compliance with the Companies Act, 2013. Whether you are a private limited company, public company, one-person company (OPC), or LLP, you must file certain documents every financial year.
- AOC-4: Filing of financial statements
- MGT-7: Filing of annual return
- DPT-3: Return of deposits
- DIR-3 KYC: Director KYC verification
- ADT-1: Auditor appointment
- BEN-2: Beneficial ownership disclosure
Latest Changes Introduced by MCA for 2025
The MCA has streamlined the ROC filing process to increase efficiency and reduce technical errors. Below are the major updates effective in FY 2024–25:
- XBRL schema update: A new XML schema has been launched for AOC-4 XBRL.
- DIR-3 KYC integration: MCA has enabled a unified platform for Director KYC and DIN validation.
- Late fee relaxation: Companies with delays under 30 days may pay a lower slab-based penalty.
- AGM extension provision: Special resolution may allow extension of AGM under certain MCA circulars.
Complete ROC Filing Calendar for FY 2024–25
The ROC compliance calendar for FY 2024–25 includes several critical filings. Here is a table summarizing key ROC forms, purposes, and due dates:
| Form | Purpose | Due Date | Download Link |
|---|---|---|---|
| AOC-4 / XBRL | Filing financial statements | Within 30 days of AGM | Download |
| MGT-7 | Annual return | Within 60 days of AGM | Download |
| DPT-3 | Return of deposits | 30th June 2025 | Download |
| ADT-1 | Auditor appointment | Within 15 days of AGM | Download |
| DIR-3 KYC | Director KYC | 30th September 2025 | Download |
| BEN-2 | Beneficial ownership declaration | Within 30 days of receiving BEN-1 | Download |
Step-by-Step Guide to File ROC Returns
- Visit the official MCA website
- Download the applicable eForms and read the instruction kits.
- Prepare documents: financials, resolutions, director reports, audit reports.
- Fill forms using MCA utilities (e.g., MCA21).
- Validate and pre-scrutinize using MCA tools.
- Upload the eForm and pay the required government fee.
- Save acknowledgment and Service Request Number (SRN).
Common Mistakes to Avoid
- Using outdated eForm versions
- Ignoring AGM dates when calculating due dates
- Incorrect attachment sizes or formats
- Late payment of fees resulting in penalties
Penalties for Non-Compliance
Failing to file returns on time leads to heavy penalties under Sections 92, 137, and 403. Here’s an overview:
- Per day penalty: ₹100 per day per form (no cap)
- Disqualification of directors after continuous non-filing
- Additional late fee: Based on number of days delayed
- Other consequences: Restrictions on raising funds, mergers, and compliance ratings
Best Practices for 100% ROC Compliance
- Set compliance reminders quarterly
- Use a ROC compliance calendar
- Hire a qualified Company Secretary
- Subscribe to MCA updates and newsletters
- Keep digital backups of all filings and SRNs
Frequently Asked Questions (FAQs)
- Is ROC filing required for dormant companies?
- Yes, unless specifically exempted by MCA notifications.
- What is the fee for late filing?
- ₹100 per day per form with no maximum cap.
- Can an LLP file AOC-4?
- No, LLPs must file Form 8 and Form 11 instead.
- Is digital signature mandatory?
- Yes, all ROC filings must be digitally signed using DSC.
Conclusion
ROC return filing is the cornerstone of corporate transparency. With the updated 2025 deadlines and simplified processes by the MCA, businesses have all the tools they need to stay compliant. Use this guide to understand your responsibilities, avoid penalties, and file smart. For official forms and help, visit the MCA portal: www.mca.gov.in.
Posts
.webp)
Post a Comment