Back to Tools Hub*section 403 companies act 2013 & mca rules*

MCA ROC Late Filing Fee Calculator

Calculate statutory normal filing fees and daily additional penalty fees (₹100/day without ceiling) for delayed filing of Company Annual Financial Statements (AOC-4), Annual Returns (MGT-7), and LLP Forms before the Registrar of Companies (ROC).

MCA21 V3 Statutory TariffSec 403: ₹100/Day Delay PenaltyFY 2026-27 Active

MCA Filing Parameters

Authorized capital determines the base normal statutory filing fee.
For AOC-4: Within 30 days of AGM. For MGT-7: Within 60 days of AGM.

MCA Challan Breakdown

Total Bharatkosh / MCA Challan Fee
₹ 5,000
Delay Period46 Days Overdue
Normal Statutory Filing Fee₹ 400
Additional Delay Penalty (Sec 403)₹ 4,600
High Penalty Warning: Section 403 of the Companies Act, 2013 imposes an uncapped recurring penalty of ₹100 per day for AOC-4 and MGT-7. Timely filing before the Registrar of Companies prevents escalating director disqualification risks under Section 164(2).

Annual Compliance Deadlines for Companies & LLPs

Form AOC-4 (Financial Statements): Due within 30 days of the company's Annual General Meeting (AGM). For companies holding an AGM on 30th September, the statutory deadline is 30th October.

Form MGT-7 / 7A (Annual Return): Due within 60 days of the AGM. For an AGM held on 30th September, the due date is 29th November.

Director Disqualification Clause (Section 164): Failure to file financial statements or annual returns for any continuous period of three financial years results in automatic disqualification of all directors from reappointment for a period of five years.