How is the ROC late fee calculated?
Every company must file two main forms with the MCA (Registrar of Companies) each year: AOC-4 (balance sheet and profit and loss account) and MGT-7 or MGT-7A (annual return). If a form is filed after its due date, an additional fee of ₹100 per day per form is charged on top of the normal fee. There is no upper limit.
FormulaTotal fee = Normal filing fee + (Days late × ₹100) — for each form separately
Example
A company held its AGM on 30 September 2025, so AOC-4 was due on 30 October 2025. If it is filed on 30 November 2025, it is 31 days late: a late fee of ₹3,100 plus the normal fee.
ROC filing due dates
| Form | What it is | Due date |
|---|---|---|
| AOC-4 | Financial statements | Within 30 days of the AGM |
| MGT-7 | Annual return | Within 60 days of the AGM |
| MGT-7A | Annual return for OPCs and small companies | Within 60 days of the AGM (for an OPC, generally 60 days from 30 September) |
| AOC-4 (OPC) | Financial statements of an OPC | Within 180 days of the end of the financial year (27 September) |
| ADT-1 | Appointment of auditor | Within 15 days of the AGM |
Normal filing fee by authorised capital
| Authorised capital | Fee per form |
|---|---|
| Up to ₹1 lakh | ₹200 |
| ₹1 lakh – ₹5 lakh | ₹300 |
| ₹5 lakh – ₹25 lakh | ₹400 |
| ₹25 lakh – ₹1 crore | ₹500 |
| Above ₹1 crore | ₹600 |
Consequences of late filing
- A late fee of ₹100 per day per form that keeps growing until you file.
- Separate penalties on the company and its officers under Sections 92 and 137.
- If filings are not made for three consecutive years, directors can be disqualified under Section 164(2) and their DIN deactivated.
- The ROC can strike the company off the register.
Tip: the MCA occasionally announces amnesty or condonation schemes that reduce late fees. If your filings are pending, ask an expert whether a scheme is currently open.
Frequently asked questions
What is the late fee for AOC-4 and MGT-7?
₹100 per day per form, in addition to the normal filing fee. There is no maximum limit.
What is the due date for AOC-4?
Within 30 days of the AGM. For an OPC, within 180 days of the end of the financial year, which is 27 September.
What is the due date for MGT-7?
Within 60 days of the AGM. If the AGM is held on 30 September, MGT-7 is due by 29 November.
What is the difference between MGT-7 and MGT-7A?
MGT-7A is a simplified annual return filed by One Person Companies and small companies. All other companies file MGT-7.
Can the ROC late fee be waived?
Usually not. The MCA sometimes runs amnesty schemes that reduce late fees. Ask an expert whether one is currently available.
What happens to directors if filings are not made?
If filings are not made for three consecutive years, directors can be disqualified under Section 164(2) and cannot be appointed to any company for five years.
What is the normal ROC filing fee?
Between ₹200 and ₹600 per form, depending on the company's authorised capital.
Does a company with no business need to file?
Yes. Every company must file AOC-4 and MGT-7 or MGT-7A every year, even if it had no business activity.