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MCA Late Fee Calculator — ROC Filing Penalty for MGT-7 and AOC-4 (Companies Act s.403)

Companies Act, 2013, s.403

Rs 100 per day, per form, no cap. Calculate MCA late fees for overdue MGT-7 (annual return) and AOC-4 (financial statement) under Companies Act s.403.

Quick Statutory Answer

Under Section 403 of the Companies Act 2013, an additional late fee of ₹100 per day is levied on overdue MCA annual filings including AOC-4 (financial statements) and MGT-7 (annual returns). There is no upper limit or statutory cap on the penalty, and fees accrue in parallel per form until successfully uploaded on the MCA portal.

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How this is calculated

  • Section 403 of the Companies Act charges an additional fee of Rs 100 for every day the MCA filing is late. There is no ceiling on it.
  • The fee is per form. MGT-7 (annual return) and AOC-4 (financial statement) are separate MCA filings with separate due dates and separate clocks running side by side.
  • The clock does not stop until the form is actually filed on the MCA portal, 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 (29 November after a 30 September AGM), with a penalty on the company and on its officers if it is late.
  • Section 454, Companies Act, 2013 — How the Registrar imposes a penalty for a company-law default, the thirty days that wipe it out for a late AOC-4 or MGT-7, and the sixty-day appeal to the Regional Director.
  • Section 164, Companies Act, 2013 — Who cannot be appointed a director, the five-year bar that follows three years of unfiled financial statements or annual returns, and the six months a new director gets.
  • Section 96, Companies Act, 2013 — When the AGM must be held (by 30 September for a March year-end), the nine months for the first one, the ROC's three-month extension, and the rules on time and place.
  • Section 139, Companies Act, 2013 — The first auditor within 30 days of incorporation, the five-year appointment at the first AGM, the notice to the ROC within 15 days, casual vacancies, and rotation.
  • Section 137, Companies Act, 2013 — AOC-4 within thirty days of the annual general meeting, with a penalty that reaches the directors who signed the accounts.

MCA ROC Section 403 Additional Late Fee Progression (Per Form & Cumulative)

MCA ROC Section 403 Additional Late Fee Progression (Per Form & Cumulative)
Delay Beyond Due Date AOC-4 Late Fee (₹100/day) MGT-7 Late Fee (₹100/day) Combined MCA Late Fee Director Disqualification Risk
30 Days ₹3,000 ₹3,000 ₹6,000 Standard warning
60 Days ₹6,000 ₹6,000 ₹12,000 Show cause notice trigger
90 Days ₹9,000 ₹9,000 ₹18,000 ROC physical inquiry
180 Days (6 Months) ₹18,000 ₹18,000 ₹36,000 High penalty risk
365 Days (1 Year) ₹36,500 ₹36,500 ₹73,000 Section 164(2) disqualification danger (if 3 yrs)

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.

What is the MCA late fee for AOC-4?

AOC-4 (financial statement) is due within 30 days of the AGM. After that, section 403 of the Companies Act charges Rs 100 per day with no upper limit on the MCA portal. A company 180 days late on AOC-4 alone faces Rs 18,000 in additional fees, and the meter is still running.

What is the MCA late fee for MGT-7?

MGT-7 (annual return) is due within 60 days of the AGM. Late filing attracts Rs 100 per day under section 403, with no ceiling. If both MGT-7 and AOC-4 are overdue simultaneously, the fees run in parallel — double the daily rate.

How do I calculate ROC filing penalty?

Count the days from the due date to today (or the filing date). Multiply by Rs 100 for each form that is late. There is no maximum. The figure on this calculator is what has accrued up to the date you enter.

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