Every company registered under the Companies Act, 2013 runs on a fixed rhythm of annual and half-yearly filings with the Ministry of Corporate Affairs (MCA). Miss a single form and you pay late fees; miss multiple and you invite scrutiny, DIN deactivation, or disqualification of directors.

This calendar lists every routine compliance form that a typical private limited company, one person company (OPC), or public company files during a normal compliance year. It covers due dates, late fees, who files what (small company vs non-small), and the practical watch-outs for each form.

Updated: April 2026. Reflects the revised small-company thresholds notified by MCA (paid-up capital up to Rs. 10 crore and turnover up to Rs. 100 crore, per G.S.R. 880(E) effective 1 December 2025), the Companies Compliance Facilitation Scheme (CCFS) 2026 amnesty for companies with historic defaults, and the ongoing evolution of DIR-3 KYC cadence and fee structure. Always verify the exact position applicable to your filing against the latest MCA rules and circulars in force on the filing date.

1. Quick Reference Table

All figures below assume the standard financial year ending 31 March and an Annual General Meeting held by 30 September. Dates shift if your company has an extended or shifted AGM, or a different financial year end.

# Form Purpose Due Date Late Fee 1 MSME-1 (H1) Half-yearly return of outstanding MSME dues 30 April (for half ending 31 March) Tiered (2x-12x of normal fee) 2 PAS-6 (H2) Reconciliation of share capital — unlisted public (Rule 9A) and private non-small (Rule 9B) 30 May (for half ending 31 March) Tiered 3 DPT-3 Return of deposits & outstanding money received not treated as deposits 30 June (data as on 31 March) Tiered 4 DIR-3 KYC / KYC Web DIN-holder KYC attestation (Rule 12A) 30 September (for DIN-holders as on 31 March of the applicable year) Rs. 5,000 per DIN 5 CRA-2 Appointment of Cost Auditor Earlier of 30 days from BOD appointment or 180 days from FY start Tiered 6 MGT-14 Specified Board / General Meeting resolutions (primarily public companies; most private-company triggers are exempted) Within 30 days of the resolution Tiered 7 CRA-4 Cost Audit Report Within 30 days of receipt of cost audit report Tiered 8 ADT-1 Auditor appointment (every 5 years) Within 15 days of AGM at which appointment made Tiered 9 AOC-4 / AOC-4 XBRL / AOC-4 CFS Balance sheet & P&L filing Within 30 days of AGM (typical: 29 October) Rs. 100 per day (flat) 10 AOC-4 OPC Balance sheet filing for One Person Company 180 days from FY end (typical: 27 September) Rs. 100 per day (flat) 11 MSME-1 (H2) Half-yearly return of outstanding MSME dues 31 October (for half ending 30 September) Tiered 12 MGT-7 Annual return (companies other than small) Within 60 days of AGM (typical: 29 November) Rs. 100 per day (flat) 13 MGT-7A Annual return (small companies & OPC) Within 60 days of AGM Rs. 100 per day (flat) 14 MGT-8 PCS certificate on annual return (listed; or paid-up capital ≥ Rs. 10 Cr; or turnover ≥ Rs. 50 Cr) Annexed with MGT-7, i.e. within 60 days of AGM Tiered (via MGT-7) 15 PAS-6 (H1) Reconciliation of share capital — second half 29 November (for half ending 30 September) Tiered 16 BEN-2 Declaration of Significant Beneficial Ownership Within 30 days of receipt of BEN-1 / change in SBO Tiered

“Tiered” = late-fee multiplier under the Companies (Registration Offices and Fees) Rules, 2014. See Section 5 below for the multiplier ladder.

2. Form-by-Form Deep Dive

2.1 MSME-1 (Outstanding Dues to MSMEs)

Trigger: Every specified company that has outstanding dues to a micro or small enterprise supplier for more than 45 days, as on the reference date, must file MSME-1. Filed twice a year.

Due dates: 30 April (for half ending 31 March) and 31 October (for half ending 30 September). Many professionals informally call the October filing “MSME-2”, but the e-form on the MCA portal is MSME-1 for both halves.

What triggers liability: The 45-day rule under Section 15 of the MSMED Act, 2006. Dues outstanding beyond 45 days to a registered MSE supplier as on the cut-off date must be disclosed.

Who is exempt: Companies that have no MSE suppliers, or where no dues are outstanding beyond 45 days, still need to maintain records but do not have a filing obligation for that half.

2.2 PAS-6 (Reconciliation of Share Capital)

Trigger — two separate rules:

  • Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 — applies to unlisted public companies whose securities are in dematerialised form.
  • Rule 9B (inserted by the 2023 amendment) — applies to private companies other than small companies whose securities are required to be held in dematerialised form.

Both rule streams require a half-yearly PAS-6 on the reconciliation of share capital.

Due dates: 30 May (for half ending 31 March) and 29 November (for half ending 30 September). Sixty days from each half-year end, for both Rule 9A and Rule 9B filers.

Who is exempt / out of scope:

  • Under Rule 9A (unlisted public): government companies; and within the carve-outs provided in the rule for certain company categories.
  • Under Rule 9B (private non-small): the rule is scoped to private companies other than small companies, so small companies are outside the scope; government companies are separately carved out.
  • Listed companies are governed by a separate SEBI regime for demat reconciliation and are not within Rule 9A / 9B.

Because the exemption language in the two rules is not identical, confirm the applicable carve-out from the exact rule (9A or 9B) that covers your company type before concluding you are exempt.

2.3 DPT-3 (Return of Deposits and Other Money Received)

Trigger: Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Every company (other than a government company) must file DPT-3 with particulars of deposits, outstanding money received not treated as deposits, or both.

Due date: 30 June every year, for data as on 31 March of the same year.

Common misconception: Small companies and private companies are NOT exempt from DPT-3. The scope is wider than deposits — it covers intercompany loans, director loans, share application money held beyond 60 days, and similar outstanding money received that is exempt from the deposit definition. Missing DPT-3 is one of the most frequently penalised defaults.

2.4 DIR-3 KYC / DIR-3 KYC Web (Director KYC)

Trigger: Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Every person holding a DIN must complete KYC.

Due date: 30 September of the applicable year for DIN-holders as on 31 March of that year. (Industry commentary and MCA materials around FY 2025-26 have discussed moving to a once-in-three-years cycle for directors whose particulars have not changed — verify the exact cadence applicable to your DIN from current MCA circulars at the time of filing. See our deep-dive on the evolving DIR-3 KYC cadence →)

Filing routes: DIR-3 KYC Web (OTP-based attestation, available where no particulars have changed since the last KYC) and DIR-3 KYC e-form (used where particulars have changed, certified by a CA / CS / CMA). Where the change involves personal mobile or email, MCA’s Rule 12A materials route the update through DIR-3 KYC e-form rather than the Web service — confirm the current on-portal option at the time of filing. (Web vs e-form deep dive →)

Fee (as currently visible on MCA): NIL within the timeline via the Web service; Rs. 5,000 for late filing or for DIN re-activation. Subsequent filing for change updates attracts the applicable fee under Rule 12A as notified. (Fee structure explainer →)

Consequence of default: DIN marked “Deactivated due to non-filing of DIR-3 KYC”. A deactivated DIN cannot authenticate any MCA filing, cascading to every company where the director serves.

2.5 CRA-2 (Appointment of Cost Auditor)

Trigger: Rule 6(1) of the Companies (Cost Records and Audit) Rules, 2014. Companies that meet the cost-audit thresholds must appoint a cost auditor.

Due date: Within 30 days of the Board resolution appointing the cost auditor OR 180 days from the commencement of the financial year, whichever is earlier. For a standard FY starting 1 April, the 180-day outer limit falls around 28 September.

Practical watch-out: The 180-day outer limit is strict. Boards that plan to reappoint the existing cost auditor often wait for the AGM and miss the 180-day window entirely. Schedule the Board resolution early in Q1 or Q2 of the FY.

2.6 MGT-14 (Resolutions Filed with the Registrar)

Trigger: Section 117 of the Companies Act, 2013. Certain Board and General Meeting resolutions must be filed with the Registrar in MGT-14 within 30 days of passing.

Important private-company exemption: Under MCA Notification G.S.R. 464(E) dated 5 June 2015, private companies are exempted from Section 117(3)(g), which means they are not required to file board resolutions passed under Section 179(3) — including the Section 134(1) approval of annual accounts. So MGT-14 is not a routine annual filing for ordinary private companies.

When MGT-14 is relevant:

  • Public companies — Section 179(3) board resolutions (including approval of financial statements under Section 134(1)) must be filed in MGT-14.
  • All companies (public and private) — special resolutions under Section 117(3)(a) and certain other resolutions specified in Section 117(3) (such as alteration of articles, approval of related-party contracts, approval of voluntary winding up, etc.) must be filed.

Due date: Within 30 days of the resolution.

If in doubt for a private company, map the specific resolution to the Section 117(3) clause and then check whether the G.S.R. 464(E) exemption removes the filing obligation.

2.7 CRA-4 (Cost Audit Report)

Trigger: Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.

Due date: Within 30 days from the date of receipt of the cost audit report by the company. The cost auditor himself is required to submit the report to the Board within 180 days from the end of the financial year; the company’s 30-day clock starts from the date of that receipt.

2.8 ADT-1 (Auditor Appointment / Reappointment)

Trigger: Section 139 of the Companies Act, 2013. Filed when an auditor is appointed or reappointed at an AGM, and when filling a casual vacancy.

Due date: Within 15 days from the AGM at which the appointment / reappointment is made.

Frequency: Once every 5 years for a standard appointment, because auditors are appointed for five-year terms under Section 139.

Not for auditor removal: Removal of an auditor before expiry of term proceeds under Section 140 and uses Form ADT-2 (application to the Central Government) — not ADT-1. ADT-1 is exclusively an appointment / reappointment intimation.

Common miss: First auditor appointment within 30 days of incorporation is governed by Section 139(6) and does not use ADT-1. The appointment of an auditor at the first AGM does trigger an ADT-1 filing.

2.9 AOC-4 / AOC-4 XBRL / AOC-4 CFS (Balance Sheet Filing)

Trigger: Section 137 of the Companies Act, 2013. Every company must file its audited financial statements with MCA.

Due date: Within 30 days from the AGM. For a standard AGM on 30 September, the AOC-4 due date is 29 October.

Which variant:

  • AOC-4 — standard form for most companies.
  • AOC-4 XBRL — for companies covered by Rule 3 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (as amended): (i) all listed companies and their Indian subsidiaries; (ii) companies with paid-up capital of Rs. 5 crore or above; (iii) companies with turnover of Rs. 100 crore or above; and (iv) companies required to prepare financial statements under Ind AS. XBRL Rules exempt NBFCs, housing finance companies, and companies engaged in banking and insurance business. XBRL is a tagged data format; the file is prepared using MCA-approved XBRL tools.
  • AOC-4 CFS — Consolidated Financial Statements, filed in addition to AOC-4 where the company has subsidiaries, associates, or joint ventures requiring consolidation.

Late fee: Flat Rs. 100 per day of delay, with no upper cap, under Section 403 of the Companies Act, 2013. (AOC-4 & MGT-7 deep dive for private limited companies →)

2.10 AOC-4 OPC (For One Person Company)

Due date: Within 180 days from the end of the financial year. For a standard FY ending 31 March, the outer date is 27 September.

Why different from regular AOC-4: An OPC is not required to hold an AGM. Section 96(1) proviso exempts OPCs from AGM compliance, so the AOC-4 due date is pegged to the FY end instead of an AGM date.

Late fee: Same flat Rs. 100 per day.

2.11 MGT-7 / MGT-7A (Annual Return)

Trigger: Section 92 of the Companies Act, 2013. Every company must file its annual return within 60 days of the AGM.

MGT-7 vs MGT-7A — which form?

  • MGT-7A — Small companies and One Person Companies. Introduced as a simplified annual return for low-complexity entities.
  • MGT-7 — All other companies (non-small private limited, public, listed).

Small company threshold (as revised by MCA Notification G.S.R. 880(E), effective 1 December 2025): Paid-up share capital up to Rs. 10 crore and turnover up to Rs. 100 crore (both conditions simultaneously). Holding companies, subsidiary companies, Section 8 companies, and companies registered under any special statute do not qualify as small companies regardless of size. Always confirm the current definition against the latest MCA notification before concluding your company is small or non-small.

Due date: Within 60 days from the AGM. For a standard AGM on 30 September, MGT-7/7A is due by 29 November.

Late fee: Flat Rs. 100 per day.

2.12 MGT-8 (PCS Certificate on Annual Return)

Important clarification: MGT-8 is not the secretarial audit. It is a certificate on the annual return given by a Practising Company Secretary under Section 92(2) of the Companies Act, 2013, read with Rule 11(2) of the Companies (Management and Administration) Rules, 2014. The standalone secretarial audit report is Form MR-3 under Section 204, which is a separate compliance for a different (overlapping but not identical) class of companies.

Applicability of MGT-8:

  • Every listed company; and
  • Every company with paid-up share capital of Rs. 10 crore or more; or
  • Every company with turnover of Rs. 50 crore or more.

Either the capital or the turnover threshold, “or more” (not “more than”) — the threshold is inclusive.

Filing mechanics: MGT-8 is not a standalone e-form. It is signed by a PCS and attached to MGT-7 when applicable. The 60-day-from-AGM clock for MGT-7 also governs MGT-8.

2.13 BEN-2 (Significant Beneficial Ownership)

Trigger: Section 90 of the Companies Act, 2013, read with the Companies (Significant Beneficial Owners) Rules, 2018. A company files BEN-2 within 30 days of receiving a declaration in BEN-1 from a significant beneficial owner (SBO), or on any change in SBO particulars.

Who is an SBO: Ultimate individual who directly or indirectly holds at least 10% of shares / voting rights / distributable dividend / significant influence or control over the reporting company.

Due date: Within 30 days of receipt of BEN-1 or change.

Common miss: BEN-2 is event-driven, not annual. It is easy to forget when there is a change in shareholding that crosses the SBO threshold, or when an indirect holding chain is first mapped and an SBO is identified.

3. Additional Forms to Keep on Radar (Event-Driven)

The 16 forms above are the routine-cycle compliance set. Several other forms are event-driven and get triggered only when specific transactions happen. Keep the following on a checklist for your entity’s year:

  • DIR-12 — Appointment, resignation, or change in particulars of directors. Within 30 days of the event.
  • INC-22 — Change of registered office within or outside the same city. Within 30 days of the change.
  • INC-20A — Declaration of commencement of business by newly incorporated companies. Within 180 days of incorporation.
  • SH-7 — Increase in authorised share capital or other specified changes in share capital. Within 30 days of the resolution.
  • PAS-3 — Return of allotment. Within 30 days of allotment (Rule 12 of the Companies (Prospectus and Allotment of Securities) Rules, 2014).
  • MR-1 — Return of appointment of MD, WTD, CEO, CFO, Manager or KMP. Within 60 days of the appointment.
  • MGT-6 — Return of declaration of beneficial interest in shares where the registered holder is not the beneficial owner. Within 30 days of receipt of the declaration.

4. Late Fee Ladder — Companies (Registration Offices and Fees) Rules, 2014

Most MCA e-forms (other than AOC-4, MGT-7/7A and DIR-3 KYC) attract a multiplier-based late fee calculated on the normal filing fee applicable to the form. The ladder, as per the Annexure to the Companies (Registration Offices and Fees) Rules, 2014, is:

Delay period Multiplier on normal fee Up to 30 days 2x normal fee 31 to 60 days 4x normal fee 61 to 90 days 6x normal fee 91 to 180 days 10x normal fee Beyond 180 days 12x normal fee

Flat Rs. 100 per day: AOC-4, AOC-4 OPC, AOC-4 XBRL, AOC-4 CFS, MGT-7, and MGT-7A attract a flat additional fee of Rs. 100 per day of delay, with no upper cap, under Section 403 of the Companies Act, 2013. This is independent of the multiplier ladder above.

Flat Rs. 5,000: DIR-3 KYC / DIR-3 KYC Web late filing or DIN re-activation attracts a flat Rs. 5,000 per DIN under the MCA-notified fee for Form DIR-3 KYC Web (Annexure item VII of the Companies (Registration Offices and Fees) Rules, 2014). Separate fees apply to subsequent filings for change updates — confirm the current fee from the MCA portal or a recent MCA notification before filing. (DIR-3 KYC fee structure explainer →)

5. Small Company vs Non-Small Company — Filing Differences

Form Small Company / OPC Non-Small Private / Public Annual Return MGT-7A MGT-7 MGT-8 (PCS certificate on annual return) Not applicable Listed; OR paid-up ≥ Rs. 10 Cr; OR turnover ≥ Rs. 50 Cr Balance Sheet (AOC-4) AOC-4 (or AOC-4 OPC for OPC) AOC-4 (XBRL if in thresholds, CFS if has subsidiaries) MGT-14 for S.134(1) account approval Not applicable (OPC & Section 8 relaxations) Public companies: applicable. Private companies: exempt per G.S.R. 464(E). PAS-6 (share capital reconciliation) Not applicable Unlisted public (Rule 9A) & private non-small (Rule 9B) with demat shares CARO Report Not applicable Applicable if thresholds are crossed DIR-3 KYC Same for all DIN-holders Same for all DIN-holders DPT-3 Applicable Applicable MSME-1 Applicable if MSE dues outstanding Applicable if MSE dues outstanding

6. Seven Common Compliance Mistakes

  1. Treating DPT-3 as optional for small companies. It isn’t. Exemption is only for government companies. Nearly every private company has some outstanding money (director loans, intercompany balances, advance from customers held beyond 365 days, share application money held beyond 60 days) that must be disclosed.
  2. Missing the CRA-2 180-day outer limit. Boards often defer the cost auditor appointment until just before the AGM; by then the 180-days-from-FY-start cap has already lapsed and the appointment is late by default.
  3. Public companies missing MGT-14 for account approval. For public companies, Board approval of accounts under Section 134(1) must be filed in MGT-14 within 30 days of the Board meeting. Private companies are exempted from this filing per G.S.R. 464(E), so the mistake is the opposite: public-company teams that assume the private-company exemption applies to them.
  4. Ignoring the MGT-8 threshold recalculation each year. Applicability is year-on-year. A company that didn’t need MGT-8 last year can become liable this year if turnover reaches Rs. 50 crore or more, regardless of capital — and listed companies are covered regardless of either threshold.
  5. BEN-2 missed on indirect-holding changes. BEN-2 is not just about the direct shareholder. A change higher up the beneficial chain that makes a new individual an SBO is a trigger, even if the company’s own shareholder register is unchanged.
  6. DSC or DIN expiring mid-filing window. DSC expires every 1-2 years. DIN can be deactivated for DIR-3 KYC default. Either one halts every filing until resolved. Audit your signing directors’ DSC validity and KYC status before peak season (Sept–Nov).
  7. Filing annual return without updating the registered office if it moved. INC-22 for change of registered office is independent of AOC-4 / MGT-7. Filing the annual return with stale registered-office data is a separate default.

7. If You’ve Missed Filings — The CCFS 2026 Amnesty Window

The Ministry of Corporate Affairs has launched the Companies Compliance Facilitation Scheme (CCFS), 2026, offering up to a 90% waiver of additional fees for companies that file overdue returns within the scheme window. The scheme covers most annual filings including AOC-4 and MGT-7 variants, and is particularly useful for companies with multi-year backlogs.

If your company has missed filings in FY 2023-24 or earlier, CCFS 2026 is likely the cheapest path back to good standing. (Full CCFS 2026 explainer →) (CCFS 2026 FAQ →)

8. Frequently Asked Questions

Q1. Which annual return form applies to my one-person company?

MGT-7A. Small companies and OPCs file the simplified annual return MGT-7A; all other companies file MGT-7. Filing the wrong form is not statutorily safe — wrong-form submissions can be rejected, resubmitted, and may attract late-fee exposure if the correct form is filed beyond the 60-day window. Always file the applicable form as prescribed under Rule 11 of the Companies (Management and Administration) Rules, 2014.

Q2. Our AGM is delayed. Does the AOC-4 clock start from the delayed AGM?

If the AGM is held (even if delayed, with or without ROC extension), the 30-day clock for AOC-4 runs from the actual AGM date. But if the AGM is not held within the statutory outer limit, Section 137(2) of the Companies Act, 2013 separately requires AOC-4 to be filed within 30 days of the last date on which the AGM should have been held, along with a statement of reasons for not holding the AGM. In effect, a company cannot indefinitely postpone AOC-4 filing by indefinitely postponing the AGM.

The statutory AGM window is six months from the end of the financial year (extendable by up to three months by the Registrar on application). The first AGM of a newly incorporated company is governed by a different framework under Section 96.

Q3. Can the Rs. 100 per day late fee on AOC-4 or MGT-7 be waived?

There is no discretionary waiver under the Act. Late fees are automatic and chargeable under Section 403. The only pathways to reduction are statutory amnesty schemes like CCFS 2026, which offer a percentage waiver on the additional fee.

Q4. How often is ADT-1 filed?

Once every five years for a regular auditor appointment at the AGM, because auditors are appointed for five-year terms under Section 139. ADT-1 is also filed when filling a casual vacancy and on reappointment of a retiring auditor. ADT-1 is not used for removal of an auditor — removal before expiry of term proceeds under Section 140 via Form ADT-2.

Q5. What is the difference between AOC-4, AOC-4 XBRL, AOC-4 CFS and AOC-4 OPC?

AOC-4 is the baseline form. AOC-4 XBRL is required under Rule 3 of the XBRL Rules for listed companies and their Indian subsidiaries, companies with paid-up capital of Rs. 5 crore or above, companies with turnover of Rs. 100 crore or above, and companies required to prepare Ind AS financial statements — except NBFCs, housing finance companies, and companies in banking and insurance, which are exempted. AOC-4 CFS is filed in addition to AOC-4 where the company has to file consolidated financial statements. AOC-4 OPC is a simplified variant for OPCs with a different due date (180 days from FY end).

Q6. Is DIR-3 KYC an annual or triennial compliance?

The baseline position under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 has long been an annual filing by 30 September. Industry commentary and certain MCA materials around FY 2025-26 have discussed moving to a once-in-three-years cycle for DIN-holders whose particulars have not changed. The exact current cadence — and whether any move to a triennial cycle is formally notified and applicable to your DIN — must be verified from the latest MCA circulars and the instruction kit for DIR-3 KYC at the time of filing. (See our deep-dive on the evolving DIR-3 KYC cadence →) In either scenario, the due date in the applicable year is 30 September.

Q7. Our company has outstanding director loans but no public deposits. Do we still file DPT-3?

Yes. DPT-3 covers both deposits and “other money received by the company not considered as deposits” under Rule 2(1)(c) of the Deposit Rules — including director loans, intercompany balances, share application money held beyond 60 days, and similar items. Filing nil is not an option where such outstanding amounts exist.

9. Legal References

  • Companies Act, 2013 — Sections 92 (annual return), 96 (AGM), 117 (resolutions with Registrar), 134 (Board approval of accounts), 137 (filing of financial statements, including 137(2) for non-holding of AGM), 139 (auditor appointment), 140 (removal / resignation of auditor), 148 (cost audit), 153 & 154 (DIN allotment), 157 (company’s intimation of DIN to Registrar), 179(3) (powers of Board), 204 (secretarial audit — MR-3), 403 (additional fees).
  • MCA Notification G.S.R. 880(E) (effective 1 December 2025) — revised small-company thresholds (paid-up capital up to Rs. 10 crore and turnover up to Rs. 100 crore).
  • MCA Notification G.S.R. 464(E) dated 5 June 2015 — private-company exemptions from Section 117(3)(g) (filing of Board resolutions under Section 179(3)).
  • Companies (Accounts) Rules, 2014 — AOC-4 filing and related forms.
  • Companies (Management and Administration) Rules, 2014 — Rule 11 (MGT-7/7A), Rule 11(2) (MGT-8).
  • Companies (Appointment and Qualification of Directors) Rules, 2014 — Rule 12A (DIR-3 KYC).
  • Companies (Registration Offices and Fees) Rules, 2014 — Annexure item VII (DIR-3 KYC Web fees) and the general additional-fee-multiplier ladder for other forms.
  • Companies (Prospectus and Allotment of Securities) Rules, 2014 — Rule 9A (PAS-6 for unlisted public companies), Rule 9B (PAS-6 for private companies other than small, inserted by the 2023 amendment), Rule 12 (PAS-3, return of allotment).
  • Companies (Acceptance of Deposits) Rules, 2014 — Rule 16 (DPT-3).
  • Companies (Cost Records and Audit) Rules, 2014 — Rule 6 (CRA-2, CRA-4).
  • Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 (as amended) — Rule 3 (AOC-4 XBRL applicability and exemptions).
  • Companies (Significant Beneficial Owners) Rules, 2018 — BEN-1, BEN-2, BEN-3.
  • MSMED Act, 2006 — Section 15 (45-day payment) and Specified Companies Order, 2019 (MSME-1).
  • MCA Notification G.S.R. 300(E) dated 21 April 2026 — revised DIR-3 KYC Web fee structure.

This calendar is a reference. Specific due dates for your company may shift based on your financial year, AGM date, cost-audit applicability, XBRL thresholds, and event-driven triggers. Confirm the exact due date for your entity from the applicable rule and any MCA extension circulars in force at the time of filing.