ROC late fee calculator
How much is the ROC late fee? Enter your dates and see.
Pick the form, enter the due date and the day you will file. The late fee comes out at once. On the yearly accounts and the yearly return it is ₹100 a day with no upper limit, so every day counts.
Nothing you enter leaves your phone. The sums run in your browser.
Every rate is the government's own. Confirm the current due date with us before you file.
The calculator
Late fee plus the normal fee
Enter your dates
- Days late
- 0
- Late fee
- ₹0
- Normal fee
- ₹0
Pick a form and enter the dates to see the fee and how it was worked out.
This is the fee the MCA portal charges to accept the form. Any penalty under company law is separate. Every figure is a government rate and can change by notification.
This year
What changed this year.
- A one time scheme cut the late fee to 10%.
- The government ran a scheme this year called CCFS 2026. A company with pending yearly filings could file them for 10% of the late fee. The circular is General Circular 03/2026, dated 8 July 2026, and the window runs to 15 September 2026. Schemes like this come in some years and not others.
- Every yearly form now goes in on the new portal.
- The last set of 38 company forms went live on 14 July 2025. They went live on V3, the new portal of the Ministry of Corporate Affairs. AOC-4 and MGT-7 moved with them. The old V2 portal stopped taking company forms on 18 June 2025.
- New ROC offices opened in February 2026.
- The ROC is the Registrar of Companies, the government office that holds your company's file. New offices were set up on 16 February 2026. You file on the same portal as before. The office behind your file may have changed.
- Director KYC moved from every year to once every three years.
- The rule changed on 31 March 2026. DIR-3 KYC, the director identity check, is now filed once every three financial years, by 30 June. A change of mobile, email or home address is filed within 30 days. The yearly 30 September filing is gone. The fee table was re-notified in April 2026: free on time, a flat fee after the date, and ₹500 for each update of details.
- The ₹100 a day rate has not changed since 2018.
- The yearly accounts and the yearly return have carried ₹100 a day since 1 July 2018. There is no upper limit on it. The rate is the same whatever the size of your company. Nothing about it moved this year.
The fee
What the late fee is, and who pays it.
- It is what the portal charges to accept a late form.
- The MCA portal will not take a late form without it. The amount is added to the normal government fee. You pay both together, in one payment, at the time you file.
- The company pays it.
- The fee is charged to the company and comes out of the company's money. A director signs the form with a digital signature. The payment goes in with the form, and the portal shows the amount before you pay.
- The late fee and the penalty are two different things.
- The late fee is what the portal charges to accept the form. The penalty is set by company law. It falls on the company and on each officer in default, and it is a separate amount. This calculator works out the late fee only.
- The penalty is the bigger number.
- On the yearly accounts and the yearly return, company law adds a penalty on top. The company faces ₹10,000 plus ₹100 a day, up to ₹2 lakh. Each officer in default faces ₹10,000 plus ₹100 a day, up to ₹50,000. Message us before you file if you are months late.
- The fee runs on each form on its own.
- The yearly accounts and the yearly return are two separate forms. Each has its own due date and its own fee. File one late and the other on time, and only the late one is charged.
The rule
How the fee is worked out.
There are three rules. Which one you get depends on the form you are filing.
Which rule applies to your form
| Form | What it is | When it is due | The late fee |
|---|---|---|---|
| AOC-4 | the yearly accounts | 30 days after the AGM | ₹100 a day, no upper limit |
| MGT-7 or MGT-7A | the yearly return | 60 days after the AGM | ₹100 a day, no upper limit |
| ADT-1 | telling the ROC who the auditor is | 15 days after the appointment | a multiple of the normal fee |
| INC-20A | the declaration that business has started | 180 days after registration | a multiple of the normal fee |
| DIR-3 KYC | the director identity check | 30 June, once every three financial years | free on time, a flat fee after |
Days are counted from the day after the due date, up to and including the day you file. One day late on the yearly accounts costs ₹100. One week costs ₹700. A month costs about ₹3,000.
The multiple, for ADT-1 and INC-20A
| How late the form is | The late fee |
|---|---|
| Up to 30 days late | 2 times the normal fee |
| 31 to 60 days late | 4 times the normal fee |
| 61 to 90 days late | 6 times the normal fee |
| 91 to 180 days late | 10 times the normal fee |
| More than 180 days late | 12 times the normal fee |
The normal fee, by share capital
| Share capital of the company | Normal fee per form |
|---|---|
| Under ₹1 lakh | ₹200 |
| ₹1 lakh to ₹5 lakh | ₹300 |
| ₹5 lakh to ₹25 lakh | ₹400 |
| ₹25 lakh to ₹1 crore | ₹500 |
| ₹1 crore and above | ₹600 |
| No share capital | ₹200 |
The normal fee is what the form costs even when it is on time. On the yearly accounts and the yearly return, the ₹100 a day sits on top of it. On ADT-1 and INC-20A, the multiple is worked out on it. DIR-3 KYC has no normal fee at all.
Examples
Worked examples.
Every number here comes from the calculator at the top of this page.
- AOC-4, 16 days late. ₹2,000.
- A company with share capital of ₹10 lakh held its AGM on time. The yearly accounts went in 16 days after the due date. The late fee is ₹1,600, at ₹100 for each of the 16 days. The normal fee of ₹400 sits on top, so the payment is ₹2,000.
- Both yearly forms, a year late. ₹73,600.
- A company with share capital of ₹2 lakh missed both yearly forms. Each went in 365 days after its due date. Each form carries ₹36,500 in late fee, so ₹73,000 between them. Add the two normal fees of ₹300 and the payment is ₹73,600.
- INC-20A, 45 days late. ₹1,500.
- A new company with share capital of ₹1 lakh filed the declaration that business has started. It went in 45 days after the due date. 45 days falls in the 4 times band, and the normal fee is ₹300. So the late fee is ₹1,200 and the payment is ₹1,500.
- ADT-1, 100 days late. ₹4,400.
- A company with share capital of ₹10 lakh told the ROC who its auditor is, 100 days after the due date. 100 days falls in the 10 times band. The normal fee is ₹400, so the late fee is ₹4,000. The payment is ₹4,400.
- DIR-3 KYC filed in November. The flat fee applies.
- A director missed the 30 June date and filed the identity check in November. There is no daily rate here and no normal fee. A flat fee applies, and it does not grow the longer you wait. The director's DIN, the number every director is given, stays switched off until it is paid.
- No AGM held at all. ₹10,400.
- A company with share capital of ₹10 lakh never held its AGM. The windows then count from 30 September, the last date it should have been held. That puts the yearly accounts at 29 October and the yearly return at 28 November. Both went in on 31 December, so the late fee is ₹6,300 on one and ₹3,300 on the other. With both normal fees of ₹400, the payment is ₹10,400.
If you are late
What to do this week.
Hold the AGM, or write down why it was not held.
If the meeting has not happened, hold it now. The 30 and 60 day windows start from the day it is held. If it was not held at all, they count from 30 September, and the reason goes in with the form.
Get the accounts signed.
The yearly accounts have to be audited and adopted at the AGM before AOC-4 goes in. Your auditor is independent and signs the audit report. Send us the signed report the day you get it.
File the accounts first, then the return.
The fee runs on each form on its own, so a week of waiting costs ₹700 on each late form. AOC-4 is due first. The yearly return needs the adopted accounts behind it, so the order is accounts, then return.
Pay at the time you file.
The normal fee and the late fee are added together on the MCA portal and paid in one go. The form is not accepted until the payment goes through. Keep the payment receipt with the form.
Check what the portal shows.
After filing you get a receipt with a number on it. The form shows as pending until the office processes it, then as approved. Save the receipt and the approved form in one folder. Next year's filing asks for both.
Next year
How to not be late again.
- Fix the AGM date in April, not in September.
- Every ROC date this year is counted from your AGM date. Fix it early and every other date is known. The books have to be closed and audited before the meeting, so an early date gives your auditor room.
- Close the books every month.
- Accounts put together in one go, from a year of bills, are what makes an audit slow. Books closed every month means the audit can start the week the year ends.
- Put both dates on a calendar, with a reminder a month before.
- The yearly accounts are due 30 days after the AGM. The yearly return is due 60 days after it. A reminder on the date itself is too late, because the papers take longer than a day to get ready.
- Give the dates to someone whose job it is.
- PageX is an accounting firm, and the ROC calendar is part of the monthly work. Your ROC forms are filed inside the window every year. You get the draft for approval before the date, and the receipt the same day you approve it.
Questions
About the ROC late fee.
Is the late fee per form or per company?
Per form. Each form has its own due date and its own fee. The yearly accounts and the yearly return are two forms, so a company late on both pays on both. A company with 3 late forms pays on all 3.
Does the fee stop at some maximum?
Not on the yearly accounts and the yearly return. The ₹100 a day runs for as long as the form is not filed, with no upper limit. ADT-1 and INC-20A do stop, at 12 times the normal fee once you are past 180 days. The penalty under company law has its own limits, and they are separate.
My AGM was late. What is my due date?
The 30 and 60 day windows count from the date the AGM was held. If it was not held at all, they count from the date it should have been held, which is 30 September for most companies. The ROC can allow up to 3 more months for the AGM, but you have to ask before the date and get the order in writing.
The government extended the date this year. Does the calculator know?
No. It uses the due date you enter. If MCA has moved a date by notification, enter the new date. We tell you the same day when a date moves.
We had no business all year. Do we still file?
Yes. The forms are due every year, trading or not. A company with no sales still has a balance sheet, and it still has shareholders and directors to report. The ₹100 a day runs the same way it would in a trading year.
Can the directors be disqualified?
Yes, and it is automatic after 3 years. Miss the yearly accounts or the yearly return for 3 years in a row, and the directors are barred from any company for 5 years. It applies to every company that person is a director of, not only the one that was late.
Can the ROC strike the company off?
It can. Where a company has not filed for years, the ROC can remove it from the register. That is the ROC's call, not yours, and putting the company back on means going to a tribunal. Filing the pending forms now stops that.
We are a One Person Company. Is it the same?
The late fee is the same. A One Person Company files MGT-7A, the shorter return. A small company can use it too, with paid-up capital up to ₹4 crore and turnover up to ₹40 crore. A One Person Company holds no AGM, so its yearly accounts are due within 180 days of the year end.
Can the late fee be waived?
Only when the government announces a scheme, which happens some years and not others. CCFS 2026 is the one this year, and its window runs to 15 September 2026. Do not plan on the next one. Filing this week costs less than waiting for a scheme that may not come.
Does this apply to an LLP?
No. Form 8 and Form 11, the yearly LLP filings, follow a different late fee table that changed in 2022. Send us your LLP name and its dates and we tell you the number.
Does this apply to my proprietorship or partnership firm?
No. ROC filings apply to companies and LLPs. A proprietorship or a partnership firm has GST, TDS and income tax dates, and no ROC forms.
The dates behind the fee.
Next step
Late already? Send us the form and the dates.
One message with the company name, the form and how late it is. We reply the same working day with the exact amount, what else is waiting behind it, and how fast we can file.
Or fill in the short form and we reply the same way.
We reply the same working day. A real answer, not a calendar link.