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ROC late filing fees and penalties: what missing a deadline costs

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Missing an MCA deadline costs money in two ways: an additional fee that is charged automatically when you file late, and penalties that the Registrar can impose through adjudication. Repeated non-filing can also disqualify directors and get the company struck off.

Additional fees

FormAdditional fee for delay
AOC-4, MGT-7, MGT-7A₹100 per day, no upper limit
Form 3, Form 11, Form 8 (LLP)₹100 per day, no upper limit
DIR-3 KYC (due every three years)Flat ₹5,000
Most other forms (e.g. ADT-1, DIR-12, SH-7, INC-22)A multiple of the normal fee, rising with the length of delay

For a small company that falls two years behind on AOC-4 and MGT-7, the additional fees alone can exceed ₹1 lakh.

Penalties under the Act

Separately from fees, the Registrar can impose penalties on the company and officers in default. For example, Section 92(5) for annual returns and Section 137(3) for financial statements. Small companies and startups are often charged half the normal penalty under Section 446B.

Bigger consequences

  • Director disqualification: if a company fails to file financial statements or annual returns for three continuous years, every director is disqualified for five years under Section 164(2).
  • Strike-off: the Registrar can remove a non-filing company from the register under Section 248.

Frequently asked questions

Only through a government scheme or condonation. There is no routine waiver.

Yes. Filing obligations continue until the company is struck off or declared dormant.

This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.

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