ROC Late Filing Penalty Calculator
Compute the additional fee for delayed ROC filings — AOC-4, MGT-7, MGT-7A, ADT-1 and other forms — live, per Section 403.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
How this fee is built up
Section 403Get your overdue ROC forms filed by a CS / CA
We reconcile your due dates, compute the exact fee and file AOC-4, MGT-7 and pending forms for you.
Disclaimer: Indicative estimate of MCA additional fees under Section 403 read with the Companies (Registration Offices and Fees) Rules. It excludes any penalty imposed on the company or officers for continued default under Sections 92/137. Verify the exact fee on the MCA portal at the time of filing.
Late filing of ROC forms — the additional fee
Every company must file its financial statements (AOC-4) and annual return (MGT-7 / MGT-7A) with the Registrar of Companies each year. Miss the due date and Section 403 of the Companies Act, 2013 levies an additional fee over and above the normal filing fee. For annual filings this is a flat ₹100 per day of delay with no upper cap — so a small delay compounds quickly.
Additional-fee reference
Annual filings use a simple per-day rule; all other forms use a slab-based multiple of the normal fee. Pick your form above and the calculator applies the right rule automatically.
| Additional fee | ₹100 / day |
| Upper cap | None |
| Applies from | Day after due date |
| Per-form basis | Each form separately |
| Up to 15 days | 1× |
| 15 – 30 days | 2× |
| 30 – 60 days | 4× |
| 60 – 90 days | 6× |
| 90 – 180 days | 10× |
| Above 180 days | 12× |
Worked example
A private company files its annual return (MGT-7) 30 days after the due date, with a normal filing fee of ₹300. Because MGT-7 is an annual filing, the additional fee is a flat ₹100 per day — the normal fee slab does not apply.
Key terms explained
Section 403
The section of the Companies Act, 2013 that governs additional fees for late filing of forms with the Registrar. For annual filings (AOC-4, MGT-7) it fixes a flat ₹100 per day of delay.
No cap on annual forms
Unlike the old slab system, the additional fee for annual filings has no upper limit — it accrues ₹100 for every single day until the form is actually filed, so delays get expensive fast.
Slab multiple (other forms)
Event-based forms such as ADT-1 use a multiple of the normal fee — 2× up to 30 days, rising to 12× beyond 180 days. The base fee itself depends on share capital.
Penalty for default
Beyond the additional fee, continued non-filing can trigger penalties on the company and every officer in default under Sections 92 and 137, and directors risk disqualification.
Questions people ask
Short answers on ROC Late Filing Penalty. Tap a question to open it.
01What is the additional fee for filing AOC-4 or MGT-7 late?
₹100 per day per form, from the due date until the date of filing, with no upper limit. Because it is uncapped, a two-year delay on both forms runs to well over a lakh of rupees.
02How is the additional fee calculated for other forms?
As a multiple of the normal fee, based on the length of the delay — 2x up to 30 days, 4x up to 60 days, 6x up to 90 days, 10x up to 180 days and 12x beyond that.
03Is there a penalty in addition to the additional fee?
Yes. Non-filing of the annual return or financial statements attracts penalties on the company and its officers under sections 92 and 137, quite apart from the daily filing fee.
04What happens after prolonged non-filing?
The Registrar can strike the company off under section 248, and directors of a company that has not filed financial statements or annual returns for three consecutive years are disqualified for five years under section 164(2).
05Can the additional fee be waived?
Only where the government notifies a scheme. There is no discretionary waiver, which is why bringing filings up to date early is always cheaper than waiting for an amnesty.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.