MCA Late Filing Fee Calculator

Calculate the MCA late fee for delayed annual filing — AOC-4 (financial statements) and MGT-7 (annual return) — at ₹100 per day for each form.

Estimates only — not financial, tax or legal advice. Figures vary by state, capital and individual circumstances.

How to use this calculator

Enter how late you filed and which forms are late to see the MCA additional fee for AOC-4 and MGT-7.

  1. 1
    Enter days late. Count the days from the form's due date to the actual date of filing. With an AGM on 30th September, AOC-4 is due by 30th October and MGT-7 by 29th November, so the two forms are often late by different numbers of days.
  2. 2
    Select the forms filed late. Choose AOC-4 (financial statements), MGT-7 (annual return), or both — each has its own late fee.
  3. 3
    Read your total fee. See the total late fee due, plus a note on potential additional penalties from the ROC.

Annual MCA filing requirements

Every registered company in India must file two annual documents with the Registrar of Companies (ROC):

AOC-4 (Financial Statements)
Contains the balance sheet, profit & loss account, cash flow statement, and director's report. Filed within 30 days of the AGM — by 30th October for an AGM held on 30th September.
MGT-7 (Annual Return)
Contains company details — shareholders, directors, registered address, and shareholding pattern. Filed within 60 days of the AGM — by 29th November for an AGM held on 30th September.

Private companies must also file form DIR-12 for director changes and AOC-5 if the accounts are not adopted at the AGM. Missing the annual filing deadline blocks all other MCA filings until resolved.

Late fee structure for annual filings

Since 1st July 2018 the MCA charges an additional fee of ₹100 per day for each annual form filed late, with no upper limit (MCA General Circular 01/2026). The rate is the same for every company:

  • AOC-4 (and its variants): ₹100/day — no upper cap.
  • MGT-7 / MGT-7A: ₹100/day — no upper cap.
  • Small companies and OPCs pay the same ₹100/day — there is no reduction on this fee.
  • The fee is on top of the normal filing fee for each form.

For example, if a company files both forms 60 days late: AOC-4 = ₹100 × 60 = ₹6,000, MGT-7 = ₹100 × 60 = ₹6,000, ₹12,000 in total.

Consequences of late filing

Beyond late fees, persistent non-compliance carries escalating consequences:

  • The company cannot file any other forms with the MCA until the backlog is cleared.
  • Directors may be disqualified for repeated non-compliance under Section 164(2).
  • Separate penalties under the Companies Act can be levied on the company and its officers in default — the amount depends on the case, so ask a CA.
  • Strike-off proceedings can be initiated if the company fails to file for 2+ consecutive years.
  • Directors of defaulting companies may face personal liability for the company's compliance failures.

How to avoid late filing

  1. Set a calendar reminder for 1st November — the AGM must be held by 30th September, and filings follow 30–60 days later.
  2. Prepare financial statements and annual return in advance of the AGM.
  3. Use an MCA-compliant filing service or CA to handle the submissions.
  4. File digitally through the MCA21 portal — physical filing is no longer accepted for most forms.
  5. If you've already missed the deadline, file as soon as possible to stop the daily late fee from accruing further.

Frequently asked questions

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