Company and LLP deadlines — FY 2026-27
A company's year turns on the AGM, which must be held within six months of the financial year end and starts both filing clocks — AOC-4 within thirty days and MGT-7 within sixty. An LLP works to fixed dates instead: Form 11 by 30 May and Form 8 by 30 October. Every one of these carries ₹100 per day per form with no upper limit, and three consecutive years of company non-filing disqualifies every director for five years.
Assessment year AY 2027-28
Dates through the year
| Date | Form | What it is | Who it applies to | If missed |
|---|---|---|---|---|
| 30 May | Form 11 | LLP annual returnSection 35, LLP Act 2008 | Every LLP, regardless of turnover or activity | ₹100 per day, uncapped, on the designated partners personally |
| 30 September | DIR-3 KYC | Annual KYC for every DIN holderRule 12A, Companies (Appointment and Qualification of Directors) Rules 2014 | Everyone holding a DIN, whether or not currently a director | DIN deactivated; ₹5,000 to reactivate |
| 30 September | AGM | Annual general meeting — both filing clocks start hereSection 96, Companies Act 2013 | Every company, within 6 months of the financial year end | Penalty on the company and every officer in default |
| 29 October | AOC-4 | Financial statements, within 30 days of the AGMSection 137, Companies Act 2013 | Every company | ₹100 per day per form, uncapped |
| 30 October | Form 8 | LLP statement of account and solvencySection 34(3), LLP Act 2008 | Every LLP | ₹100 per day, uncapped, and strike-off after two years of default |
| 28 November | MGT-7 / MGT-7A | Annual return, within 60 days of the AGMSection 92, Companies Act 2013 | Every company; MGT-7A for OPCs and small companies | ₹100 per day per form, uncapped; disqualification after 3 years |
Every period
| Date | Form | What it is | Who it applies to | If missed |
|---|---|---|---|---|
| 15 October / 15 January / 15 April / 15 July | Form 26QB, DPT-3 and other periodic filings | Event-based and periodic ROC filings fall due through the yearCompanies Act 2013 and the rules made under it | Companies with deposits, charges or changes to report | ₹100 per day per form, uncapped |
The penalty here has no ceiling
Almost every other deadline on this site carries a capped penalty. These do not. ₹100 per day per form, running from the day the filing became due, with no maximum — which is why a company forgotten for three years costs more than most people believe until they see the computation.
For an LLP it lands on the designated partners personally rather than on the entity, which makes an abandoned LLP the most expensive form of dormancy in Indian business law.
Missing the AGM does not pause the clock
Both company filing deadlines are measured from the AGM. Not holding one does not stop them — they run from the date the meeting should have been held, and failing to hold it is a separate default of its own.
The other thing that silently blocks the whole cycle is the auditor. AOC-4 cannot be filed without an audit report attached, so a company that never appointed one accumulates the daily fee while being structurally unable to file.