MCA Late Filing Fee Calculator
Delayed ROC filing?
Calculate MCA additional fees instantly under Section 403 of the Companies Act, 2013. Enter due date and filing date to compute the exact late fee payable.
How MCA Late Filing Fee Is Calculated Under Section 403
Filing MCA forms after the statutory due date automatically attracts additional fees under Section 403 of the Companies Act, 2013. The MCA system calculates this amount at the time of uploading the form. Refer Key Calculation Rules below:
Legal Framework Governing ROC Additional Fees
Accurate computation of MCA late filing fees is rooted in specific statutory provisions of the Companies Act, 2013 and the rules framed thereunder. A clear understanding of these sections is essential for professional compliance advisory, risk assessment, and penalty exposure evaluation.
The following provisions collectively govern the levy of additional fees, filing timelines, and adjudication of penalties for non-compliance:
Section 403 – Filing of Documents with Additional Fee
Section 403 of the Companies Act, 2013 provides that where any document, return, or form is filed after the prescribed due date, it may be filed with payment of additional fee as prescribed under the rules. Pursuant to MCA notifications, most e-forms attract an additional fee of ₹100 per day of delay, without any maximum cap. This additional fee is automatically calculated by the MCA system at the time of filing.
Section 137 – Filing of Financial Statements (Form AOC-4)
Section 137 mandates that every company shall file a copy of its financial statements with the Registrar within 30 days of the date of the Annual General Meeting (AGM). Failure to file within this period results in delayed filing, attracting additional fee under Section 403, along with potential penalty proceedings for continued default.
Section 92 – Filing of Annual Return (Form MGT-7 / MGT-7A)
Section 92 requires every company to file its annual return with the Registrar within 60 days from the date of the AGM. Any delay beyond this statutory period leads to automatic levy of additional filing fee under Section 403 and may also expose the company and officers in default to penalty under the Act.
Rule 12A – DIR-3 KYC Compliance
Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014 mandates annual KYC filing by directors holding a DIN. In case of non-filing within the due date, a fixed fee of ₹5,000 becomes payable for reactivation, and the DIN is marked as “Deactivated” until compliance is completed.
Section 454 – Adjudication of Penalties
Section 454 provides for adjudication of penalties by the Registrar of Companies or designated adjudicating officer. This process is separate from payment of additional filing fee. It may involve issuance of a show cause notice and imposition of monetary penalty on the company and its officers in default.
Common MCA Forms Covered Under ₹100 Per Day Late Filing Rule
Most routine filings with the Registrar of Companies attract the standard additional fee structure prescribed under Section 403 of the Companies Act, 2013. In practice, a wide range of commonly filed MCA e-forms are subject to the ₹100 per day late filing rule where the statutory due date is missed. These typically include Form AOC-4 for filing of financial statements, Form MGT-7 or MGT-7A for annual return, Form ADT-1 for appointment of auditor, Form DIR-12 for appointment or resignation of directors, Form PAS-3 for return of allotment, Form INC-22 for change of registered office, and Form MSME-1 for half-yearly return of outstanding payments to MSMEs.
Unless a specific form prescribes a different fee structure — as in the case of DIR-3 KYC, which carries a fixed fee upon delay — the general rule of ₹100 per day of default applies. Therefore, even short delays in filing routine compliance forms can lead to substantial additional costs for companies and LLPs.
Additional Fee vs Penalty – Know the Difference
Delayed filings under the Companies Act, 2013 can result in two distinct financial consequences — additional filing fees and statutory penalties. Although both arise from non-compliance, they operate under different legal provisions and follow different mechanisms. Understanding this distinction is critical for accurate compliance advisory and risk evaluation.
Under the Companies Act, 2013, delayed statutory filings can result in two separate consequences — additional filing fees and penalties — and it is important to distinguish between the two. An additional filing fee is a statutory charge levied automatically under Section 403 when a document or e-form is filed after its prescribed due date. It is system-generated by the MCA portal and calculated primarily on the basis of the number of days of delay, typically at ₹100 per day for most forms. The additional fee is procedural in nature and must be paid at the time of filing the delayed form. It does not require issuance of notice, hearing, or adjudication by the Registrar.
In contrast, a penalty is imposed under Section 454 of the Companies Act, 2013 through a formal adjudication process. The Registrar of Companies or designated adjudicating officer may examine the nature and gravity of non-compliance, issue a show cause notice, and determine the quantum of penalty payable by the company and its officers in default. Unlike additional fees, penalties are punitive in character and may vary depending on the extent and seriousness of the default. Importantly, payment of additional filing fees does not automatically absolve a company from potential penalty proceedings, as both consequences can operate independently under the statutory framework.
Key Differences at a Glance
Practical Example – AOC-4 Late Filing Fee Computation
UTo understand the financial impact of delayed ROC filing, consider a practical scenario involving Form AOC-4. Suppose a company held its Annual General Meeting on 30 September, making 30 October the statutory due date for filing financial statements under Section 137 of the Companies Act, 2013. If the form is actually filed on 15 December, the total delay amounts to 46 days.
Under Section 403, the additional filing fee is calculated at ₹100 per day of delay. Accordingly, the total additional fee payable would be ₹4,600 (46 days × ₹100), which is over and above the normal statutory filing fee. This amount is automatically computed by the MCA portal at the time of uploading the form.
This example illustrates how even a relatively short delay in filing statutory forms can significantly increase compliance costs. For companies with multiple delayed filings, the cumulative financial exposure can be substantial. Accurate pre-filing calculation therefore becomes essential for informed decision-making and client advisory.
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Disclaimer
This calculator is designed for compliance planning and estimation purposes. Users should verify latest MCA notifications, circulars, and amendments before final filing.