ROC & LLP late filing fee calculator
Two completely different fee regimes apply at the MCA and most online calculators mix them up. AOC-4 and MGT-7 run at a flat ₹100 a day with no cap. Everything else runs on a multiplier. LLP Form 8 and Form 11 stopped using ₹100 a day in 2022. This tool applies the right one, and shows you what the current amnesty saves.
CCFS-2026 — pay 10%, not 100%
Overdue AOC-4, MGT-7, MGT-7A, ADT-1, FC-3 or FC-4? Until 31 August 2026 you pay only 10% of the accumulated additional fees. For a company two years behind on annual filings that is typically the difference between about ₹1.4 lakh and ₹14,000. After 31 August the full amount is back.
Your overdue filing
The two regimes, and why the distinction matters
Rule 12 and the Annexure to the Companies (Registration Offices and Fees) Rules 2014 carve out a specific exclusion. The multiplier table applies to delays in filing forms other than forms for increase in nominal share capital, forms under sections 92 and 137, and charge forms. Sections 92 and 137 are MGT-7 and AOC-4. So:
| Regime | Applies to | Character |
|---|---|---|
| Flat ₹100/day, no cap | AOC-4 (all variants), MGT-7, MGT-7A | Punitive. Grows without limit. |
| Multiplier on the normal fee | ADT-1, DIR-12, DPT-3, MSME-1, MGT-14, BEN-2 | Mild. 12× on ₹200 is ₹2,400. |
| Separate rules | SH-7 (nominal capital), CHG-1 / CHG-9 (ad valorem) | — |
The asymmetry is severe and worth internalising. A company that is a year late on ADT-1 pays a few thousand rupees. A company a year late on both AOC-4 and MGT-7 pays around ₹73,000 — because the two run in parallel at ₹100 a day each, and neither is capped.
The company multiplier table
| Delay | Additional fee |
|---|---|
| Up to 15 days (only for section 139 and 157 forms) | 1× |
| More than 15 and up to 30 days | 2× |
| More than 30 and up to 60 days | 4× |
| More than 60 and up to 90 days | 6× |
| More than 90 and up to 180 days | 10× |
| Beyond 180 days | 12× |
A higher additional fee of up to 18× exists, but it applies only to INC-22 and PAS-3, and only on a second or later default within 365 days.
LLP Form 8 and Form 11 — the ₹100/day myth
Section 69 of the LLP Act originally set ₹100 a day. The LLP (Amendment) Act 2021 substituted that section, and the LLP (Amendment) Rules 2022 — G.S.R. 110(E), effective 1 April 2022 — replaced it with slab multipliers. Any default on or after that date is computed on multipliers, not per day.
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1× | 1× |
| 15 – 30 days | 2× | 4× |
| 30 – 60 days | 4× | 8× |
| 60 – 90 days | 6× | 12× |
| 90 – 180 days | 10× | 20× |
| 180 – 360 days | 15× | 30× |
| Beyond 360 days | 15× + ₹10/day | 30× + ₹20/day |
Annual filing calendar for a private company (FY 2025-26)
| Item | Rule | Date |
|---|---|---|
| AGM | Within 6 months of year end; first AGM 9 months, no extension | 30 September 2026 |
| AOC-4 | 30 days from AGM | 30 October 2026 |
| MGT-7 / MGT-7A | 60 days from AGM | 29 November 2026 |
| ADT-1 | 15 days from the appointing meeting | 15 October 2026 |
| DPT-3 | Rule 16 — additional fee waived to 31 July 2026 | 30 June 2026 |
| MSME-1 | Half-yearly | 31 October / 30 April |
| DIR-3 KYC | Once every three financial years | 30 June (next cycle 2028) |
For LLPs, Form 11 was due 30 May 2026 and Form 8 falls on 30 October 2026. There is no LLP extension in 2026 — all three of this year's MCA reliefs are companies-only, and the widely-cited "extension to 31 January 2026" was a company AOC-4/MGT-7 relief for FY 2024-25 that does not touch LLPs.
Common questions
What is the late filing fee for AOC-4 and MGT-7?
A flat ₹100 per day per form, with no upper cap. These are section 137 and section 92 forms and they are expressly carved out of the multiplier table in the Companies (Registration Offices and Fees) Rules 2014. Because the two forms accrue separately, a company one year late on both is paying ₹200 a day — around ₹73,000 a year.
Is the LLP late fee still ₹100 per day?
No, and this is the most commonly mis-stated figure on the Indian web. The LLP (Amendment) Rules 2022, effective 1 April 2022, replaced the per-day regime for Form 8 and Form 11 with slab multipliers on the normal filing fee. A delay that would have computed to about ₹35,600 under the old rule now costs roughly ₹750 for a small LLP. A small per-day element survives only beyond 360 days, at ₹10 or ₹20 a day.
What is CCFS-2026 and who can use it?
The Companies Compliance Facilitation Scheme, 2026 lets companies clear overdue MGT-7, MGT-7A, AOC-4 (all variants), ADT-1, FC-3 and FC-4 filings by paying only 10% of the accumulated additional fees — a 90% waiver. It was introduced by General Circular 01/2026 and extended to 31 August 2026 by General Circular 03/2026. Companies under a final strike-off notice, pending strike-off applicants, prior dormant applicants and dissolved entities are excluded. LLPs are not covered at all.
Is DIR-3 KYC still an annual filing?
No. Under G.S.R. 943(E) dated 31 December 2025, effective 31 March 2026, DIR-3 KYC moved to once every three consecutive financial years and the due date moved from 30 September to 30 June. DIR-3 KYC and DIR-3 KYC-WEB have been merged. Anyone who filed in the 2026 cycle is next due on 30 June 2028. The late fee remains a flat ₹5,000 per DIN and non-filing deactivates the DIN.
What happens if we do not file for three years running?
Section 164(2)(a) disqualifies every director of the company for five years. That is the real tail risk, and it is far more damaging than the fee. It also blocks those individuals from being appointed to other boards.
Are there penalties on top of the additional fee?
Yes. Sections 92(5) and 137(3) allow the Registrar to adjudicate a penalty of ₹10,000 plus ₹100 per day, capped at ₹2,00,000 for the company and ₹50,000 for each officer in default. Note that several large publisher sites still quote the pre-2020 text of ₹1,000 per day up to ₹10 lakh — that regime was repealed. There is also a relief valve: under the proviso to section 454(3), rectifying within 30 days of the adjudicating officer's notice means no penalty is imposed.
Have a professional check this
Send us what the tool showed you. We will tell you what the position actually is, and what it would cost to deal with, before you commit to anything.
Backlog clean-up, fixed fee
We take companies and LLPs that are several years behind, reconstruct the books, and file everything in the right order so the fees stop accruing. Under CCFS-2026 the additional fees on annual filings drop by 90% — but only until 31 August.
Check if you qualify