Company law (ROC / MCA)Calculator
ROC Late Filing Fee Calculator (AOC-4, MGT-7)
Work out the additional fee for filing the annual financial statements (AOC-4) or the annual return (MGT-7) after the due date.
Enter the due date and the date you filed to see the additional fee.
How it is calculated
- Days late = the date you filed minus the due date. A form filed on or before its due date has no additional fee.
- Additional fee = days late × ₹100, for each form. There is no upper limit.
- The normal filing fee for the form is separate, and so are any penalties under the Companies Act.
Example. An AOC-4 due on 30 October and filed on 14 December is 45 days late, so the additional fee is 45 × ₹100 = ₹4,500. If the MGT-7 is filed 20 days late, it carries 20 × ₹100 = ₹2,000 on its own.
Rules and sources
Rules last checked on October 19, 2026
This is an illustrative calculation for general guidance, not professional advice. Rates and limits change by notification, so confirm the applicable law before you rely on a figure.
Frequently asked questions
What is the late fee for AOC-4 and MGT-7?
An additional fee of ₹100 for each day of delay, for each form, with no maximum. It is paid on top of the normal filing fee when the form is filed.
Is the fee lower for small companies and one person companies?
This calculator applies ₹100 a day to every company. Some sources report a reduced fee for small companies and one person companies, which we have not been able to confirm, so check the current rules for your company type before paying.
Which due date do I enter?
The due date of the form for your company, which follows from the date of the annual general meeting and can change when the Ministry extends it. The calculator asks for the date instead of guessing it.
Does this include penalties on the company and its directors?
No. Penalties under the Companies Act, such as those for not holding or reporting the annual general meeting, and the disqualification of directors for continued default, are separate and are not calculated here.