Compliance · Provision
₹100 per day, per form, with no upper limit — and the clock does not stop until the form is actually filed. (Section 403, Companies Act, 2013.) In force since 1 April 2014 · Replaced section 611 of the Companies Act, 1956.
Quick Statutory Answer
Under Section 403 of the Companies Act 2013, overdue filings with the Registrar of Companies (ROC) incur a mandatory additional fee of ₹100 per day, per form, with no statutory upper limit. The fee accumulates continuously until the form is uploaded and approved on the MCA21 portal. MGT-7 (annual return) and AOC-4 (financial statements) run on separate clocks simultaneously.
Enter your own figures in the calculator on this page: MCA ROC late fee calculator, under Companies Act, 2013, s.403.
| Overdue Duration | Additional Fee / Day | 1 Form Delayed (AOC-4 or MGT-7) | 2 Forms Delayed (AOC-4 + MGT-7) | Statutory Ceiling |
|---|---|---|---|---|
| 30 Days (1 Month) | ₹100 / day / form | ₹3,000 | ₹6,000 | No ceiling (unlimited) |
| 60 Days (2 Months) | ₹100 / day / form | ₹6,000 | ₹12,000 | No ceiling (unlimited) |
| 90 Days (3 Months) | ₹100 / day / form | ₹9,000 | ₹18,000 | No ceiling (unlimited) |
| 180 Days (6 Months) | ₹100 / day / form | ₹18,000 | ₹36,000 | No ceiling (unlimited) |
| 365 Days (1 Year) | ₹100 / day / form | ₹36,500 | ₹73,000 | No ceiling (unlimited) |
₹100 per day, per form. No upper limit. It stops accruing only when the form is filed.
₹100 for every day of delay, per form, under section 403 of the Companies Act, 2013. There is no maximum, and the amount continues to grow until the document is actually filed.
No. Section 403 prescribes ₹100 per day with no upper limit. This is why a company that has been dormant and unfiled for several years can face an amount far larger than owners expect.
Per form. MGT-7 and AOC-4 have separate due dates and separate clocks, so a company late on both is accruing two independent ₹100-per-day amounts simultaneously.
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A plain-English summary of what this provision requires, not a reproduction of it and not legal advice. Read alongside the bare Act, and take advice on anything turning on your own facts.