How is the late fee calculated for Form AOC-4 and AOC-4 XBRL?

Under Section 137(1) Third Proviso and Rule 12(2) Item B of Companies (Registration Offices and Fees) Rules 2014, delayed filing of Form AOC-4 attracts a statutory additional fee of ₹100 per day of delay from the day following the statutory due date (30 days from the AGM).

What is the late fee for Form MGT-7 and MGT-7A?

Under Section 92(4) Second Proviso and Rule 12(2) Item B, delayed filing of Form MGT-7 (Annual Return) or Form MGT-7A attracts a statutory additional fee of ₹100 per day of delay from the day following the 60-day AGM window.

Is there any maximum ceiling on the ₹100/day late fee for AOC-4 and MGT-7?

No. The Companies Act 2013 and Companies (Registration Offices and Fees) Rules do not prescribe any upper ceiling on the daily ₹100/day additional fee. It accumulates continuously for every calendar day of delay.

How is the additional fee calculated for event-based forms like DIR-12, PAS-3, ADT-1?

Under Rule 12(2) Item A, event-based e-forms follow a slab multiplier: Up to 30 days delay: 2× normal fee; 31 to 60 days: 4× normal fee; 61 to 90 days: 6× normal fee; 91 to 180 days: 10× normal fee; exceeding 180 days: 12× normal fee.

Companies Act, 2013 · Sections 403, 92 & 137 (ROC Late Fees)

MCA / ROC Additional Filing Fee Calculator

Statutory additional filing fee computation under Section 403, 92(4), and 137(1) of the Companies Act 2013 and Companies (Registration Offices and Fees) Rules 2014 for AOC-4, MGT-7, and event-based e-forms

MCA E-Form & Company Details

Select e-form, nominal share capital bracket, and filing dates

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Form AOC-4 (Financial Statements)

Statutory Authority: Section 137(1) Companies Act, 2013 (30 days from date of AGM)

₹100 / Day Continuous Additional Fee (Sec 403(1) Proviso 1)

Company Classification

Nominal Share Capital

Date of AGM+30 Days Due

Base date to compute statutory filing deadline

Actual / Planned Filing Date

Date SRN is generated on MCA V3 portal

DELAYED BY 16 DAY(S)₹100/Day (Sec 403)

Total Estimated Filing Fee

₹2,000

Normal ₹400 + Additional Fee ₹1,600

Due Date & Delay Period

16 Days Late

Statutory Due Date: 2025-10-30

Normal Filing Fee₹400

Additional Late Fee₹1,600

Actual Filing Date2025-11-15

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Statutory Notices & Compliance Alerts

The ₹100/day additional fee accrues continuously for every single calendar day until the SRN (Service Request Number) is successfully generated on the MCA V3 portal.

Statutory Computation Steps

1. Normal Statutory Filing Fee

Determined under Rule 12 Table Item I of Companies (Registration Offices and Fees) Rules, 2014 based on company classification (private_limited) and nominal share capital bracket (5_lakh_to_24_99_lakh).

₹400

2. Statutory Due Date & Delay Computation

Statutory deadline: 2025-10-30 (30 days from date of AGM). Actual/Planned filing date: 2025-11-15. Computed delay: 16 day(s).

16 Day(s) Delay

3. Statutory Daily Additional Fee (₹100 / Day)

Computed under Section 403(1) First Proviso read with Rule 12(2) Item B of Companies (Registration Offices and Fees) Rules 2014 (effective 30-06-2018). Formula: 16 day(s) × ₹100/day without ceiling.

₹1,600

4. Total Estimated MCA / ROC Payable Amount

Sum of Normal Filing Fee (₹400) + Additional Fee (₹1,600).

₹2,000

Governing Statutory Authorities

•Companies Act, 2013 (Act No. 18 of 2013) — Sections 92, 137 & 403

•Companies (Registration Offices and Fees) Rules, 2014 — Rule 12 & Annexed Fee Schedules

•Companies (Registration Offices and Fees) Second Amendment Rules, 2018 (Notification G.S.R. 435(E) w.e.f. 30-06-2018)

•Section 137(1) Third Proviso — Statutory 30-day AGM accounts filing requirement

✓Daily Additional Fee Rule: Section 92 & 137 annual e-forms (AOC-4, MGT-7, MGT-7A) attract a statutory daily additional fee of ₹100 per day from the expiry of the statutory due date without any upper cap.

Statutory Framework & Corporate Jurisprudence

Core Principles of MCA / ROC Additional Fee Framework

Sec 403: ₹100/Day Rate

Continuous ₹100 per day additional fee for AOC-4 & MGT-7 without any statutory ceiling.

Rule 12(2): Slab Multiplier

Slab multipliers (2x to 12x/18x normal fee) based on delay bracket for event-based e-forms.

Rule 12: Normal Fee Slabs

Statutory normal filing fees from ₹200 to ₹600 graded by nominal share capital bracket.

Sec 454: Adjudication Risk

Continuous default risks in-person penal adjudication against officers in default under Sec 454.

Frequently Asked Statutory Questions

MCA / ROC Additional Filing Fee & Compliance Guide

Under Section 403 of the Companies Act, 2013 read with the Companies (Registration Offices and Fees) Rules, 2014, when any document, financial statement, or annual return is submitted after the expiry of the prescribed statutory timeline, it is accepted only upon payment of the statutory additional fee in addition to the normal filing fee.

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