Introduction

For every business operating in India, especially companies and LLPs registered under the Ministry of Corporate Affairs (MCA), staying compliant with statutory requirements is crucial. The MCA Compliance Calendar 2025 serves as a structured roadmap that helps companies meet key filing obligations on time. Missing compliance dates can lead to hefty penalties, director disqualification, and reputational damage.

This blog by Lawfinity provides a detailed guide to all important ROC filing dates, company law deadlines, and updated requirements applicable for the financial year 2024–25. It also outlines the key amendments, penalties, and how directors can stay on top of compliance obligations, ensuring error-free annual return submissions.

KEY ROC FILING DEADLINES

A robust MCA Compliance Calendar 2025 starts with marking down the statutory filing dates. Below is a summary of the major ROC forms and their respective deadlines for FY 2024–25:

Form ADT-1: Appointment or resignation of auditors. To be filed within 15 days of the AGM.
Form AOC-4: Filing of financial statements. Due within 30 days of holding the AGM.
Form MGT-7 / MGT-7A: Filing of the annual return. Due within 60 days of the AGM.
Form MGT-14: Filing of resolutions or agreements. Due within 30 days from passing the resolution.
Form DPT-3: Return of deposits or exempted borrowings. Due by 30 June 2025.
DIR-3 KYC: Director KYC submission. Due by 30 September 2025.
MSME Form I: Disclosure of outstanding dues to MSMEs. Half-yearly due dates are 30 April 2025 and 31 October 2025.
Form 11 (LLP): LLP annual return. Due by 30 May 2025.
Form 8 (LLP): Statement of account and solvency for LLPs. Due by 30 October 2025.
BEN-2: Filing of significant beneficial ownership. Due by 31 December 2025.
CRA-4: Cost audit report submission. Due within 30 days of receipt of the report from the auditor.

The MCA Compliance Calendar ensures these dates are monitored to avoid missing key company law deadlines.

COMPANY LAW COMPLIANCE DATES

In addition to ROC filings, there are several compliance dates under the Companies Act, 2013, and its allied rules that must be observed:

AGM (Annual General Meeting): Must be held by 30 September 2025 for companies whose financial year ends on 31 March 2025.
Board Meeting Requirements: Companies must hold at least four Board Meetings a year, with not more than 120 days between two consecutive meetings.
Declaration of Commencement of Business (INC-20A): To be filed within 180 days of incorporation.
Dematerialization of Shares for Private Companies: Deadline for conversion of physical shares to demat is 30 June 2025.
Disclosure under POSH and Maternity Benefit: New 2025 rules mandate additional disclosures in the Board’s Report, even where not directly applicable.

Timely compliance with these company law requirements must also be integrated into your MCA Compliance Calendar 2025.

PENALTIES FOR MISSING DEADLINES

The consequences of non-compliance can be severe, both financially and operationally. Here's what companies’ risk by missing ROC filing dates or company law deadlines:

Late Filing Penalty: ₹100 per day for delay in filing AOC-4 and MGT-7, with no maximum cap.
Director Disqualification: If the company fails to file annual return and financial statements for three consecutive financial years, directors may be disqualified for five years.
Company Strike-off: ROC may initiate strike-off proceedings for continuous non-compliance.
Increased Penalties: Under the 2025 amendment, penalties have been tiered. Large companies face higher fines while small companies enjoy some relaxation.
Operational Delays: Defaults may prevent companies from executing key actions like issuing shares, appointing new directors, or borrowing funds.

Therefore, every business should use the MCA Compliance Calendar as a preventive tool to stay within deadlines and avoid penalties.

COMPLIANCE CHECKLIST FOR DIRECTORS

To effectively use the MCA Compliance Calendar 2025, company directors must follow a structured compliance approach. Here's a simple checklist:

1. Map All Due Dates: Track all periodic and event-based filings like AOC-4, MGT-7, DPT-3, MSME disclosures, etc.

2. Set Automated Reminders: Use digital calendars and compliance tools to remind stakeholders well ahead of each due date.

3. Assign Responsibility: Define clear roles between finance, legal, and secretarial departments.

4. Review Amendments: Stay updated on changes in law, filing procedures, or portal changes.

5. Maintain Recordkeeping: Ensure that all filings, resolutions, and approvals are properly documented and stored.

6. Conduct Internal Audits: Periodic checks ensure that filings are not missed and allow corrections ahead of deadlines.

7. Stay Portal Ready: Familiarize your team with MCA V3 portal updates and new filing formats.

8. Track Resolutions: Monitor board and shareholder resolutions and file necessary forms like MGT-14 within time.

A compliance-oriented director ensures that the company law deadlines are consistently met, safeguarding the organisation’s statutory standing.

HOW LAWFINITY HELPS WITH MCA COMPLIANCE

At Lawfinity, we specialize in corporate compliance and help clients across India manage their MCA Compliance Calendar seamlessly. Here’s how we assist:

Custom Compliance Calendars: We prepare tailored filing calendars based on your business type, due dates, and compliance triggers.
Timely Filing Support: Our team assists in preparing and filing forms like AOC-4, MGT-7, DIR-3 KYC, DPT-3, and others.
Amendment Integration: We update your compliance practices in real-time based on new MCA notifications or legislative changes.
Director Assistance: From maintaining DIN validity to managing director-related filings, we provide end-to-end support.
Penalty Avoidance: We ensure timely filings and help you file rectification forms, if needed, to avoid adjudication or compounding.
Digital Compliance Tools: We help implement automation tools and dashboards for better visibility over due dates.
Training & Consultation: Our experts regularly train your in-house teams on compliance trends and best practices.

Partner with Lawfinity to ensure your MCA Compliance Calendar 2025 is executed without delays, errors, or penalties.