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ROC Late Filing Fee Calculator — Companies Act s.403

Companies Act, 2013, s.403

Rs 100 per day, per form, with no upper limit. What an overdue MGT-7 or AOC-4 has accrued so far.

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How this is calculated

  • Section 403 charges an additional fee of Rs 100 for every day the filing is late. There is no ceiling on it.
  • The fee is per form. MGT-7 and AOC-4 are separate filings with separate due dates and separate clocks running side by side.
  • The clock does not stop until the form is actually filed, so the figure below is what has accrued as at the date you enter.
  • A company that has not commenced operations still owes its annual filings. Having had no business in the year is not an exemption.

The provision this implements

  • Section 403, Companies Act, 2013 — ₹100 per day, per form, with no upper limit — and the clock does not stop until the form is actually filed.
  • Section 92, Companies Act, 2013 — MGT-7 within sixty days of the annual general meeting, with a penalty on the company and on its officers if it is late.

Worked example

A filing due on 1 January 2026 and still not made by 1 July 2026 is 181 days late. On two forms — MGT-7 and AOC-4, each running its own clock — that is ₹36,200, and it keeps growing by ₹200 a day until they are filed. There is no ceiling.

Common questions

What is the penalty for late ROC filing?

Section 403 of the Companies Act, 2013 charges an additional fee of Rs 100 per day, per form, for every day the filing is late, with no upper limit. The amount stops growing only when the form is filed.

Is there a maximum late fee for MGT-7 or AOC-4?

No. The Rs 100 per day under section 403 has no cap. MGT-7 and AOC-4 are also separate filings with separate due dates, so a company late on both accrues two independent penalties at the same time.

Do dormant companies still have to file?

Yes. A company that has not commenced operations still owes its annual filings, and having had no revenue in the year is not an exemption anywhere in the Act. Idle companies are the most common source of very large accumulated section 403 fees, because nobody is watching the dates.

Related

  • What s.403 of the Companies Act does
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