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MCA Penalty & Additional Fee

Calculate late fees and additional fees for delayed MCA form filings.

The MCA Penalty and Additional Fee calculator estimates the additional fee for delayed MCA or ROC form filings under Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014. AOC-4 and MGT-7/7A attract Rs 100 per day, while most other forms attract a multiple of the normal filing fee that rises with the delay. It is for companies and compliance teams working out the cost of clearing overdue filings.

Use the MCA Penalty & Additional Fee

Late Fee Estimate

Normal filing fee₹ 0
Additional / late fee₹ 0
Total payable₹ 0
Forms other than AOC-4 / MGT-7 / MGT-7A follow the multiple-of-normal-fee slabs in Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014.

Generated on 17 October 2026 at skagandassociates.com — for information only, not professional advice

Estimate the additional fee for delayed MCA / ROC filings under Section 403 read with Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014. Forms under Sections 92 and 137 (AOC-4, MGT-7, MGT-7A) attract Rs 100 per day; most other forms attract a multiple of the normal filing fee.

Additional Fee Slabs (Rule 12, forms other than AOC-4 / MGT-7 / MGT-7A)

Delay periodAdditional feeHigher additional fee (PAS-3 / INC-22, repeat delay)
Up to 15 days1x normal fee (ADT-1 and DIR-3C only); 2x for other forms3x normal fee
More than 15 days, up to 30 days2x normal fee3x normal fee
More than 30 days, up to 60 days4x normal fee6x normal fee
More than 60 days, up to 90 days6x normal fee9x normal fee
More than 90 days, up to 180 days10x normal fee15x normal fee
More than 180 days12x normal fee18x normal fee

Source: Companies (Registration Offices and Fees) Rules, 2014, Rule 12 and Annexure, as amended by the Companies (Registration Offices and Fees) Amendment Rules, 2022 (G.S.R. 12(E) dated 11 January 2022, in force from 1 July 2022). The higher additional fee applies in place of the additional fee when e-form PAS-3 or INC-22 is filed late on two or more occasions within 365 days of the last belated filing. Increase in authorised capital (SH-7) follows its own fee rules and is not covered here.

For AOC-4 / MGT-7 / MGT-7A: The additional fee is Rs 100 per day of delay from the due date till filing, with no upper cap, plus the normal filing fee. A 1-year delay can therefore cost Rs 36,500 per form in additional fee alone (Rs 100 x 365). The additional fee is the same for small companies and OPCs; the 50% relief in Section 446B applies to penalties, not to the additional fee. Separately, penalties can be adjudicated under Sections 92(5) and 137(3), and non-filing for three consecutive financial years attracts director disqualification under Section 164(2).
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.

Frequently Asked Questions

What is the additional fee for late filing of AOC-4 or MGT-7?
Forms filed under Sections 92 and 137 — AOC-4 (including AOC-4 CFS and AOC-4 XBRL), MGT-7 and MGT-7A — attract an additional fee of ₹100 per day of delay, with no upper cap, from the expiry of the due date until the date of filing. This per-day fee has applied since 1 July 2018 and is charged over and above the normal filing fee. For example, AOC-4 filed 45 days late attracts ₹4,500.
How are additional fees computed for other MCA forms?
For most other forms, such as DPT-3, PAS-6, MGT-14, DIR-12 and INC-20A, the additional fee under Rule 12 is a multiple of the normal fee: 2 times for a delay of up to 30 days, 4 times up to 60 days, 6 times up to 90 days, 10 times up to 180 days and 12 times beyond 180 days. For ADT-1 and DIR-3C a delay of up to 15 days attracts 1 time the normal fee. Where PAS-3 or INC-22 is filed late on two or more occasions within 365 days, a higher additional fee of 3, 6, 9, 15 or 18 times applies instead.
Do small companies and OPCs pay a lower additional fee?
No. The ₹100 per day additional fee and the multiples of normal fee apply to all companies, including small companies and One Person Companies. Section 446B limits the penalty imposed on small companies, OPCs, producer companies and start-ups to half of the prescribed penalty, but it does not reduce the additional fee. The Companies Compliance Facilitation Scheme, 2026, which allowed pending forms to be filed with 10% of the additional fee, closed on 31 August 2026.
Does paying the additional fee protect the company from penalty?
No. The additional fee only allows the document to be filed belatedly. The underlying default can still be adjudicated separately under the Companies Act 2013, and the company and its officers in default may face monetary penalties. Timely filing therefore matters even where the additional fee itself appears small.
What are the late fees for LLP annual filings?
LLP annual filings — Form 11 (annual return, due 30 May) and Form 8 (statement of account and solvency, due 30 October) — no longer attract a flat ₹100 per day. From 1 April 2022 the LLP (Amendment) Rules, 2022 (G.S.R. 109(E)) replaced it with an additional fee that is a multiple of the normal fee and rises with the delay, with lower multiples for small LLPs. Verify the current fee on the MCA portal before filing.

Due in the next 30 days

ROC
  1. Form 8: LLP Statement of Account and SolvencyIn 13 days · ROC
  2. AOC-4: Filing of financial statements with ROCIn 13 days · ROC
  3. MSME-1 for Apr–Sep 2026In 14 days · ROC

Full compliance calendar → Statutory dates, which can be extended by notification. General information only.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

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