MR-3 due date — Secretarial Audit Report
Secretarial audit report from a practising Company Secretary, annexed to the board report, for larger public companies.
Next due date
30 September 2027for FY 2026-27
If it is late: Penalty ₹2,00,000 on company / officer / CS in default (s.204(4))
Get told before MR-3 is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of MR-3, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 30 Sep each year
- Frequency
- Annual
- If it lapses
- Penalty ₹2,00,000 on company / officer / CS in default (s.204(4))
- Statutory reference
- S.204 r/w Rule 9, Companies (Appointment & Remuneration) Rules 2014
Where this date comes from
- The instrument
- S.204 r/w Rule 9, Companies (Appointment & Remuneration) Rules 2014
- The authority
- Ministry of Corporate Affairs
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before MR-3 binds an entity:
- Public Limited Company
- turnover of ₹250.00 Cr or more
- Usually owned by:
- Company Secretary
- Typical effort:
- 12 hours
Common questions
- What is the due date of MR-3?
- It is next due on 30 Sept 2027, for FY 2026-27. 30 Sep each year. It falls due once a year.
- Who has to file MR-3?
- It applies to Public Limited Company and turnover of ₹250.00 Cr or more.
- What is the penalty for filing MR-3 late?
- Penalty ₹2,00,000 on company / officer / CS in default (s.204(4))
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.