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ROC Additional Fee Calculator.

A flat ₹100 a day, uncapped, since 1 July 2018 — for AOC-4, MGT-7/7A and ADT-1 alike. There is no ceiling and no grace period; a filing six months late owes roughly ₹18,000 in additional fee on top of the normal capital-slab fee, regardless of company size.

Inputs

Paid-up share capital (normal filing fee slab)

Filing due date

Actual filing date

Result

Normal filing fee (capital slab)₹400

Days late77

Additional fee (₹100/day, uncapped)₹7,700

Total payable₹8,100

No cap, no grace

Unlike GST or TDS late fees, the ₹100/day ROC additional fee has NO maximum cap — it keeps accumulating for as long as the form remains unfiled. A company that has not filed for 2 or more consecutive financial years can additionally face a higher-additional-fee multiplier under MCA rules — verify the current multiplier for that specific situation separately; it is not computed here.

No cap means it never stops.

The Companies Compliance Facilitation Scheme 2026 offered a 90% waiver on the additional fee for AOC-4, MGT-7/7A and ADT-1 filings — but it closed on 15 July 2026. Outside a window like that, the ₹100/day figure this calculator applies is the standing rule, with no scheme to reduce it.

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How ROC additional fee is computed

Every MCA e-form, including AOC-4 (financial statements), MGT-7/MGT-7A (annual return) and ADT-1 (auditor appointment), carries a NORMAL filing fee slabbed by the company's nominal/paid-up share capital: ₹200 up to ₹1 lakh, ₹300 for ₹1-5 lakh, ₹400 for ₹5-25 lakh, ₹500 for ₹25 lakh-1 crore, and ₹600 above ₹1 crore.

Filing after the statutory due date attracts an ADDITIONAL fee under Section 403 of the Companies Act 2013 — a flat ₹100 for every day of delay, with NO maximum cap, in force since 1 July 2018 (before that, the structure used capital-based multiples of the normal fee, which the flat daily rate replaced). AOC-4 is due within 30 days of the AGM (Sec 137); MGT-7/7A within 60 days of the AGM (Sec 92); ADT-1 within 15 days of the AGM appointing the auditor (Sec 139).

A separate "higher additional fee" can apply where a company has failed to file the relevant e-form for two or more consecutive financial years — a repeat-default multiplier on top of the standard additional fee. This calculator does not model that multiplier; verify it separately against the current MCA rules for that specific fact pattern.

Worked example — AOC-4, 77 days late

A company with ₹8 lakh paid-up capital had AOC-4 due 30 October 2026, but filed on 15 January 2027 — 77 days late.

Inputs

Normal fee (₹5-25 lakh slab)₹400

Days late77

Additional fee77 × ₹100 = ₹7,700

Output

Total payable₹400 + ₹7,700 = ₹8,100

As multiple of normal fee~20×

The additional fee dwarfs the normal fee within weeks of delay — there is no threshold or grace period before the ₹100/day meter starts, unlike GST's tiered caps or TDS's capped late-filing fee.

Common mistakes

Assuming a cap exists, like GST or TDS late fees

ROC additional fee under Sec 403 has NO maximum — it is genuinely uncapped and keeps accumulating indefinitely until the form is filed, unlike the capped late fees under GST (Sec 47) or TDS (Sec 234E).

Using the wrong due-date trigger

AOC-4 (30 days), MGT-7/7A (60 days) and ADT-1 (15 days) all run from the AGM date, not from the financial year end — an AGM held late pushes every downstream due date with it.

Missing the higher-additional-fee multiplier for chronic non-filers

A company that has skipped filing for 2+ consecutive years can face a repeat-default multiplier on top of the standard ₹100/day rate — this calculator computes only the standard rate; verify the multiplier separately for such cases.

Assuming a relief scheme is permanently available

Waiver schemes like the Companies Compliance Facilitation Scheme 2026 (90% additional-fee waiver) run for a fixed window and then close — the 2026 scheme closed 15 July 2026. Check the current MCA circular list before assuming any relief applies.

Frequently asked questions

What is the additional fee for late filing of AOC-4 or MGT-7?+

₹100 per day of delay, uncapped, in force since 1 July 2018 — on top of the normal filing fee, which is slabbed by paid-up share capital (₹200-₹600). There is no maximum and no grace period before the additional fee starts accruing.

Is there a cap on ROC additional fee like there is for GST late fees?+

No. Unlike Section 47 GST late fees (capped by turnover slab) or Section 234E TDS late fees (capped at the TDS amount), the ₹100/day MCA additional fee under Section 403 has no ceiling — it accumulates for as long as the form stays unfiled.

When are AOC-4, MGT-7 and ADT-1 due?+

AOC-4 (financial statements) within 30 days of the AGM (Sec 137); MGT-7/MGT-7A (annual return) within 60 days of the AGM (Sec 92); ADT-1 (auditor appointment) within 15 days of the AGM at which the auditor was appointed (Sec 139). All three run from the AGM date, not the financial year-end.

Authoritative sources

Companies (Registration Offices and Fees) Rules 2014, Sec 403 Companies Act 2013 — Fee slabs and the ₹100/day additional-fee rate verified 19 July 2026. The higher-additional-fee multiplier for chronic non-filers is flagged but not independently confirmed with enough confidence to model.

Always confirm against the latest version of the source. Regulations evolve and amendments are common.

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Last reviewed: 2026-07-19 · For informational purposes only — not professional advice.