ROC / MCAFY 2026-27
ROC Late Fee Calculator
Penalty for delayed filing of MCA forms — AOC-4, MGT-7, DIR-3 KYC and others. ₹100/day flat with no upper cap.
Form details
MCA form
AOC-4 (Financial Statements)
₹3,000
₹100/day × 30 days
Important: ₹100 per day of delay (Companies (Registration Offices and Fees) Rules, 2014) — no upper cap on this additional fee.
Per-day fee
₹100
Total late fee
₹3,000
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As per the Companies (Registration Offices and Fees) Rules, 2014, additional fee of ₹100 per day applies on most forms beyond the due date — over and above the normal filing fee. DIR-3 KYC has a flat ₹5,000 penalty if filed late.
FAQs
Frequently asked questions
Is there an upper cap on the ₹100/day late fee?+
No. The MCA's ₹100 per day fee compounds indefinitely until filing — small delays can result in disproportionately large penalties. Some forms (like LLP Form 8 / 11) have multiplier-based late fees up to 50x normal fee.
What happens if AOC-4 / MGT-7 are not filed for years?+
Apart from the per-day fee, the company is liable to be marked 'inactive' or struck off, directors disqualified u/s 164(2), and prosecution u/s 92/137. ROC may also issue notices and penalties under adjudication.
Can late fees be condoned?+
Yes — companies can file an application u/s 460 of the Companies Act seeking condonation of delay, or take advantage of MCA's CFSS / amnesty schemes when announced.
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