Free tool · Annual filing
ROC Late Fee Calculator — AOC‑4 and MGT‑7A
Miss the deadline for AOC‑4 or MGT‑7 / MGT‑7A and the Registrar charges an additional fee of ₹100 per day, per form, with no upper limit — a figure that keeps climbing for as long as the form sits unfiled. The calculator below works out your due date, how many days late you are and what the portal will charge.
For FY 2025‑26 there is currently a window in which that fee is waived entirely. It is built into the calculation, and explained below.
ROC late fee calculator — AOC‑4 and MGT‑7 / MGT‑7A
File AOC‑4 (financial statements) or MGT‑7 / MGT‑7A (annual return) after the due date and MCA charges an additional fee of ₹100 per day, with no upper limit. Enter your dates below. Government fee only — no professional charges.
Only these forms are ₹100 a day. Section 403, as amended with effect from 1 July 2018, puts AOC‑4 and MGT‑7 / MGT‑7A on a flat ₹100 per day with no cap. Most other e‑forms instead attract a multiple of the normal fee that rises with the delay, so this calculator does not cover them — check the fee shown at the payment stage on the MCA portal before you pay.
Additional fee is automatic and is not the same as a penalty. A penalty under section 92(5) or section 137(3) can be imposed separately, by an order, and is not calculated here. Figures are the central government fee only. Confirm the amount the portal shows at the payment stage.
FY 2025‑26: the window that is open right now
MCA General Circular 05/2026, dated 24 October 2026, allows these FY 2025‑26 filings to be made without any additional fee:
| Form | No additional fee if filed by |
|---|---|
| AOC‑4, AOC‑4 (CFS), AOC‑4 (XBRL), AOC‑4 NBFC (Ind AS), AOC‑4 CFS NBFC (Ind AS) | 31 December 2026 |
| MGT‑7 and MGT‑7A | 31 January 2027 |
Two things this circular does not do, and both catch people out. It does not extend the time for holding the AGM — that deadline is unchanged, and a late AGM is a separate default. And once you file after the relaxed date, the additional fee is counted from your original due date, not from 31 December or 31 January. Filing on 1 January 2027 does not cost you one day; it costs you every day since the 30‑day window after your AGM closed.
How the additional fee is worked out
- The normal fee depends on nominal (authorised) share capital: ₹200 below ₹1 lakh, ₹300 from ₹1 lakh to below ₹5 lakh, ₹400 from ₹5 lakh to below ₹25 lakh, ₹500 from ₹25 lakh to below ₹1 crore, and ₹600 at ₹1 crore or more. A company without share capital pays ₹200.
- The additional fee is ₹100 for every day of delay, with no ceiling. It applies per form — so a company that is late with both AOC‑4 and MGT‑7A is paying ₹200 a day in total, not ₹100.
- The clock starts from the earlier of the date the AGM was actually held and the date it was due (including any extension the Registrar granted). AOC‑4 is due 30 days from that date; MGT‑7 and MGT‑7A are due 60 days from it.
Why only these forms? Section 403, as amended with effect from 1 July 2018, singles out documents filed under section 92 (the annual return) and section 137 (financial statements) for the flat ₹100‑a‑day treatment. Most other e‑forms still pay a multiple of the normal fee that increases in bands with the length of the delay. Those are deliberately not calculated here — published sources disagree on the bands, and the figure shown at the MCA payment stage is the one that counts.
Worked example
A private limited company with ₹10 lakh authorised capital holds its AGM on 30 September 2026 for FY 2025‑26. AOC‑4 is therefore due by 30 October 2026.
| Filed on | Days late | Additional fee | Total |
|---|---|---|---|
| 15 December 2026 | 46 | ₹0 — waived | ₹400 |
| 1 January 2027 | 63 | ₹6,300 | ₹6,700 |
Seventeen days later, ₹6,300 more. That is the whole point of the 31 December date — and why the second row charges 63 days rather than one.
FAQ
Does holding a late AGM push back the filing deadline?
No. The portal counts from the earlier of your actual AGM date and the date the AGM was due, so holding it late does not buy you time on the form. It also creates a separate default on the AGM itself.
Is the additional fee the same as a penalty?
No. The additional fee is automatic — the portal adds it at the payment stage and you cannot file without paying it. A penalty under section 137(3) (financial statements) or section 92(5) (annual return) is a separate matter, imposed by an order on the company and its officers in default, and is not calculated here.
Is there really no upper limit?
For AOC‑4 and MGT‑7/7A, no. The cap that existed before 1 July 2018 was removed. A form three years late is ₹100 × roughly 1,095 days — well over a lakh, per form. This is the single most expensive routine compliance slip a small company can make.
What about an OPC, which holds no AGM?
An OPC files AOC‑4 within 180 days of the end of the financial year, so for a 31 March year‑end that is 27 September. Enter that date as the AGM date in the calculator and leave the form as AOC‑4 to get the same arithmetic. For MGT‑7A, MCA’s instruction kit does not state a separate OPC date, so filing early is the safer course — see our MGT‑7A filing guide.
Does this cover ADT‑1, DIR‑3 KYC or DPT‑3?
No. Those are charged differently — a multiple of the normal fee that rises with the delay, and in the case of DIR‑3 KYC a flat reactivation fee. Only AOC‑4 and MGT‑7/7A sit on the ₹100‑a‑day rule, so this tool deliberately stops there rather than showing you a number we cannot stand behind.