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MCA · ROC annual compliance

ROC Late Fee Calculator for Overdue AOC-4 & MGT-7

Every company must file AOC-4 and MGT-7 each year. Miss the date and it's ₹100 per day, per form, with no upper limit. Find your exact figure below, then file it with a practising-CA firm.

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Calculate your late fee below
The rule, in plain terms

How the ROC late fee is calculated

Since 1 July 2018, delayed filing of a company's annual forms carries a flat additional fee of ₹100 per day, per form, with no maximum limit. Because a company files two forms — AOC-4 and MGT-7 — the meter effectively runs at ₹200 a day for a full-year default.

₹100
per day, per form
2 forms
AOC-4 + MGT-7
No cap
fee never stops rising
Since 2018
1 July 2018 onward
Older defaults (before 1 July 2018) follow the earlier slab — 2× to 12× the normal filing fee for the delay up to 30 June 2018, then ₹100/day thereafter. The calculator above applies both correctly.
ROC late-fee calculator · AOC-4 & MGT-7

What's your company's ROC late filing fee?

Every company must file AOC-4 (financials) and MGT-7 (annual return) each year. Miss the date and it's ₹100 per day, per form, with no upper limit. Pick your capital and the years you haven't filed — computed live to today.

Select your pending years to see the fee
Normal filing fee (statutory) ₹0
Additional late fee (₹100/day per form) ₹0
Total payable today ₹0
This grows every day it stays unfiled.
Stop the clock — file with a CA

Indicative estimate for companies with a 31 March year-end and AGM held by 30 September (AOC-4 taken due 30 Oct, MGT-7 due 29 Nov). OPC, LLP (Form 8/11), first-year and extended-AGM cases differ. Additional fee is ₹100/day per form with no ceiling and keeps rising until you file. For guidance only, not a fee demand — send your CIN for the exact figure.

When the clock starts

AOC-4 & MGT-7 due dates

For a standard company with a 31 March year-end, the Annual General Meeting must be held by 30 September. The filing deadlines run from that AGM date.

AOC-4

Financial statements

Within 30 days of the AGM.

Due 30 October
MGT-7

Annual return

Within 60 days of the AGM.

Due 29 November
Different for some entities: an OPC files AOC-4 within 180 days of year-end (around 27 September) and files MGT-7A instead of MGT-7; a company's first AGM and any extended AGM shift these dates. LLPs are a separate regime — Form 8 and Form 11 — not covered here.
What about MCA due-date extensions? The MCA sometimes extends the fee-free filing date for a year — FY 2024-25, for instance, ran to 31 January 2026. File within that window and there's no additional fee at all. But miss it, and the ₹100/day is charged from the original date above, not from the extended date. An extension pauses the clock for those who file inside it; it does not reset it for anyone who files late.
What it really costs

The fee grows fast — worked examples

Additional fee only, at ₹100/day per form. The normal filing fee (₹200–₹600 per form) is on top. These scale purely with the number of days overdue.

90 days
~3 months late
Per form₹9,000
Both forms₹18,000
180 days
~6 months late
Per form₹18,000
Both forms₹36,000
365 days
1 year late
Per form₹36,500
Both forms₹73,000
1,095 days
3 years late
Per form₹1,09,500
Both forms₹2,19,000
A company three years behind on both forms owes over ₹2 lakh in additional fee alone — and it keeps climbing ₹200 every day until filed.
It's not just the fee

The real cost of not filing

The daily fee is the smallest problem. Prolonged default triggers consequences that reach the directors personally.

Director disqualification

Fail to file for 3 consecutive years and every director is disqualified under Section 164(2) — barred for 5 years from any company board.

Company strike-off

The Registrar can remove a non-filing company from the register under Section 248 — freezing its bank accounts and legal existence.

Penalties on top

Sections 92 & 137 carry separate monetary penalties on the company and its officers — over and above the ₹100/day additional fee.

DIN & credibility

A deactivated DIN blocks the very filings you need to fix this, and lenders, tenders and buyers all check MCA status before dealing with you.

Can it be reduced?

Waivers & amnesty schemes

The ₹100/day fee cannot be negotiated case-by-case. But the MCA periodically opens time-bound amnesty windows that slash the accumulated additional fee for everyone who files within them.

Live now · extended to 31 August 2026

CCFS-2026

Under the Companies Compliance Facilitation Scheme, 2026, pending AOC-4 & MGT-7 can be cleared at only 10% of the additional fee — a 90% reduction — plus routes to go dormant or strike off at concessional cost. Originally closing 15 July, the window now runs to 31 August 2026 (Circular 03/2026).

See your CCFS saving

Outside such windows, the full ₹100/day per form applies. Schemes like CCFS-2026 are one-time and do not repeat once closed.

Answers

ROC late fee — frequently asked

How is the ROC late fee calculated?

For AOC-4 and MGT-7 filed after their due date, the additional fee is ₹100 per day, per form, with no upper limit, running from the due date to the date you actually file. For defaults dating before 1 July 2018, an older slab of 2× to 12× the normal fee applies up to 30 June 2018, then ₹100/day after.

What is the penalty for late filing of AOC-4?

AOC-4 (financial statements) attracts ₹100 for each day of delay, with no maximum. On top of that, Section 137 allows separate monetary penalties on the company and its officers if the default continues.

What is the late fee for MGT-7?

MGT-7 (annual return) also carries ₹100 per day of delay, uncapped. Since a company files both AOC-4 and MGT-7, a full-year default runs at roughly ₹200 a day combined, plus the normal filing fees.

Is there a maximum ROC late fee?

No. For annual filing forms the ₹100/day additional fee has no ceiling — it simply keeps accumulating until the form is filed. This is why long-pending defaults become very large.

Can ROC late fees be waived?

Not on a routine, case-by-case basis. Relief only comes through time-bound MCA amnesty schemes; the most recent is CCFS-2026, which allows filing at 10% of the additional fee until 31 August 2026 (extended from 15 July by MCA Circular 03/2026).

The due date was extended — do I still owe a late fee?

Only if you miss the extended window. MCA's annual extensions — for example, FY 2024-25 was extended to 31 January 2026 — let you file with no additional fee up to that date. File after it, and the ₹100/day is calculated from the original due date (30 October or 29 November), not from the extended date. The relief helps those who file within the window, not those who miss it.

Do dormant or nil companies still pay?

Yes. Even a zero-revenue or inactive company must file AOC-4 and MGT-7 every year. The obligation follows the company's existence, not its turnover, and the same ₹100/day applies to non-filers.

What if I haven't filed for 3 or more years?

Three continuous years of default triggers director disqualification under Section 164(2) and exposes the company to strike-off. Filing even one pending year breaks that chain — act before the third year completes, and use any open amnesty window to cut the fee.