MCA Additional Fees explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A late filing costs you two things, and they get confused constantly.
Additional fee is charged by the MCA portal at the moment you file. Automatic, computed by the system, paid with the form.
Penalty is imposed separately by the Registrar under Section 454, after a show-cause notice, under whichever section you actually breached.
Paying the additional fee does not discharge the penalty. This article covers the fee.
Most forms follow a 2× to 12× multiple of the normal fee by delay. AOC-4 and MGT-7/7A are different — ₹100 a day with no cap at all. Charge forms die at 120 days. DIR-3 KYC is a flat ₹5,000. And a company with two or more belated annual filings pays double thereafter.
The normal fee, by nominal share capital
| Nominal share capital | Fee per document |
|---|---|
| Under ₹1,00,000 | ₹200 |
| ₹1,00,000 – under ₹5,00,000 | ₹300 |
| ₹5,00,000 – under ₹25,00,000 | ₹400 |
| ₹25,00,000 – under ₹1,00,00,000 | ₹500 |
| ₹1,00,00,000 and above | ₹600 |
A company without share capital pays ₹200 per document.
The general additional-fee slab
| Delay | Additional fee |
|---|---|
| Up to 15 days (for forms with a 15-day period) | 1× normal fee |
| 16–30 days | 2× |
| 31–60 days | 4× |
| 61–90 days | 6× |
| 91–180 days | 10× |
| Beyond 180 days | 12× |
Worked example. A company with ₹10 lakh authorised capital files DIR-12 forty days late.
- Normal fee: ₹400
- 40 days → the 4× slab
- Additional fee: ₹1,600
- Total: ₹2,000
Manageable. Which is exactly why the next section matters.
The special regime — AOC-4 and MGT-7 / MGT-7A
Annual filings under Sections 92 and 137 don't follow that slab:
₹100 per day of delay. No upper limit.
Worked example. A company files AOC-4 and MGT-7A each 400 days late.
- AOC-4: normal fee + (400 × ₹100) = ₹40,000 + normal fee
- MGT-7A: normal fee + (400 × ₹100) = ₹40,000 + normal fee
- Total additional fee: ₹80,000 — plus the penalties under Sections 137(3) and 92(5), plus the loss of the private company exemptions for that period, plus, if this is the third consecutive year, director disqualification under Section 164(2)(a).
The absence of a cap is deliberate. It's why an unfiled annual return becomes disproportionately expensive over time — and why an old dormant company is usually cheaper to strike off than to regularise. If you're several years behind, get someone to compute the total before deciding which way to go. Strike off vs dormant →
Charge forms have their own regime
CHG-1 and CHG-9 follow the Section 77(1) timeline, not the general slab. For charges created on or after 2 November 2018:
| Period | Fee |
|---|---|
| Within 30 days | Normal fee |
| 31–60 days | Normal + additional fee |
| 61–120 days | Normal + additional + ad valorem fee |
| Beyond 120 days | Filing not permitted — only a Section 87 application in CHG-8 |
CHG-4 (satisfaction) is due in 30 days, extendable by the Registrar on application to a further 300 days on additional fees. Charge registration →
Flat fees and no fees
DIR-3 KYC:
| Filed | Fee |
|---|---|
| On or before 30 September | Nil |
| After (DIN deactivated) | ₹5,000 |
Not a slab, not per day — a flat ₹5,000 per DIN, per default cycle.
No fee at all: MSME-1, and DIR-3 KYC / KYC-WEB filed on time.
The repeat-offender rule
Where a company or officer has, on two or more occasions, filed a belated document under Section 92 or Section 137, a higher additional fee of twice the amount otherwise payable applies to subsequent belated filings.
In plain terms: a company with a habit of late annual filings pays ₹200 a day, not ₹100.
Fee vs penalty, side by side
| Additional fee | Penalty | |
|---|---|---|
| Charged by | The MCA portal, automatically | The Registrar under Section 454 |
| Basis | The Fees Rules | The specific section breached |
| When | At the moment of filing | After a show-cause notice and an order |
| Who pays | The company | The company and every officer in default |
| Appeal | None | To the Regional Director, 60 days, Form ADJ |
| Reduced for small companies | No | Yes — Section 446B |
| Discharges the other | No | No |
One thing filing late does achieve: paying the additional fee cures the default in filing — which is what matters for the private company exemption condition and for the Section 164(2)(a) three-year clock. It doesn't extinguish the penalty, though voluntary rectification is a factor the adjudicating officer must weigh under Section 454(3). How adjudication works →
How to reduce the exposure
- File late rather than not at all. The fee accrues daily; the penalty and disqualification exposure are far worse.
- Prioritise Section 92 and 137 filings. Uncapped fee, exemption condition, disqualification trigger — all three sit here.
- Hold the AGM early. Every downstream deadline moves with it.
- Check DSC expiry and DIN status in August. These two mechanical failures are what actually cause otherwise-ready filings to miss the date.
- Several years behind? Compute the total exposure before choosing between regularising and a Section 248(2) strike-off.
Key takeaways
- Fee and penalty are different things. Neither discharges the other.
- ₹100 a day, uncapped, on AOC-4 and MGT-7/7A only.
- 12× is the ceiling on the general slab, however late you are.
- Charge forms are dead at 120 days.
- Repeat late annual filers pay double.
- Section 446B doesn't reduce fees, only penalties.
Read next
- Penalties for Non-Compliance: Section-wise Chart
- ROC Filing Due Dates
- Section 454: Adjudication of Penalties by the ROC
- Section 446B: Lesser Penalties for Small Companies and OPCs
Disclaimer: Fee structures are prescribed by the Companies (Registration Offices and Fees) Rules, 2014 and amended periodically. Positions stated as on 4 September 2026 — confirm the fee on the MCA portal at the time of filing.