Penalties Section 403 Companies Act — Additional Fee for Late ROC Filing

Section 403 Companies Act — Additional Fee for Late ROC Filing

Companies Act 2013 — 403

Additional fee for documents filed with ROC after the due date, on top of the normal filing fee. For MGT-7 (s.92) and AOC-4 (s.137), s.403(1) first proviso: as prescribed, not less than ₹100 per day. For other forms, s.403(1) second proviso and Fees Rules 2014 Table B as substituted by G.S.R. 12(E), w.e.f. 1 Jul 2022: a multiple of the normal filing fee by delay slab (2x up to 30 days, rising to 12x beyond 180 days, no upper limit).

The Penalty

Not less than ₹100 per day for MGT-7/AOC-4 (s.403(1) first proviso); other forms: 2x to 12x normal filing fee by delay slab (Fees Rules 2014 Table B as substituted by G.S.R. 12(E), w.e.f. 1 Jul 2022)

Cap: Not stated in s.403; unsourced (see verify)
Calculation base: Calendar days from due date until actual filing with ROC
Period: Per day from due date until date of filing

When does this apply?

Document not filed with ROC within the prescribed time period under the relevant section

Calculate this amount

This estimate applies only the rate and caps published in the authored rule for this page.

Amount subject to cap (₹)Days late

₹3,000₹100 per day × 30 days

Worked examples

Scenario	Calculation	Result
MGT-7 filed 60 days late	₹100 × 60 = ₹6,000 additional fee at the s.403(1) first-proviso floor of ₹100/day (plus normal filing fee); the prescribed amount may be higher	See calculation
AOC-4 filed 45 days late	₹100 × 45 = ₹4,500 additional fee at the s.403(1) first-proviso floor of ₹100/day	See calculation
DIR-3 KYC filed 120 days late	Not ₹100/day: DIR-3 KYC is not a s.92/s.137 filing, so the s.403(1) first-proviso ₹100/day floor does not apply. DIR-3 KYC Web filed after the Rule 12A(1) timeline: flat ₹5,000, not per day (Fees Rules 2014 Annexure item VII as substituted by G.S.R. 300(E), 21 Apr 2026).	See calculation

How it is levied

Automatically computed by MCA V3 portal at time of filing. Must be paid before filing is accepted.

CA review

Unsourced: the exact per-day amount prescribed for s.92/s.137 filings and any cap on it. Table B for other forms is as substituted by G.S.R. 12(E), 11 Jan 2022, w.e.f. 1 Jul 2022: 1x for s.139/s.157 forms up to 15 days, then 2x/4x/6x/10x of the normal filing fee, and 12x beyond 180 days with no upper limit; higher multiples (3x to 18x) for repeat INC-22/PAS-3 delays (Note 1). G.S.R. 360(E) (2025) replaced only Form GNL-1; G.S.R. 107(E) (2024) not checked from source. DIR-3 KYC: flat ₹5,000 after the Rule 12A(1) timeline (Fees Rules 2014 Annexure item VII as substituted by G.S.R. 300(E), 21 Apr 2026). Verify on the MCA V3 fee calculator before paying.