ROC Late Filing Fee Under Section 403: ₹100 Per Day for E-Forms AOC-4, MGT-7, DIR-3

Section 403 of the Companies Act 2013 imposes an additional fee of ₹100 per day for every day a document is filed after the prescribed due date. This applies to AOC-4, MGT-7/MGT-7A, DIR-3 KYC and event forms. Separate default penalties under Sections 137(3) and 92(5) stack on top and are distinct from the Section 403 additional fee. The CCFS-2026 scheme, open until 31 August 2026, reduces the additional fee to 10% for eligible overdue annual forms.

What the law actually requires

Section 403, Companies Act 2013 — where a document is filed after the time prescribed under the Act, the company pays the normal filing fee plus an additional fee of ₹100 per day of delay, as prescribed by the Companies (Registration Offices and Fees) Rules, 2014.

Additional fee (Section 403)

The separate penalties that stack on top

A company that files AOC-4 late pays the Section 403 additional fee (₹100/day) at the time of filing, and remains exposed to the s.137(3) penalty for the continuing default period. These are not the same charge, and the daily default penalty does not stop accruing merely because the additional fee was paid.

Worked example: Havelock Retail Pvt Ltd files AOC-4 200 days late

Havelock Retail Pvt Ltd's AGM was held on 30 September 2025, so its AOC-4 was due by 30 October 2025. The accounts team files it in May 2026 — 200 days late.

Now the same filing, but made before 31 August 2026 under CCFS-2026: the scheme (General Circulars No. 01/2026 and 03/2026) lets an eligible company clear overdue annual filings at 10% of the additional fee. Havelock would pay ₹1,000 + (10% × ₹20,000) = ₹3,000, not ₹21,000. The window is the difference between a ₹20,000 penalty and a much smaller one.

What a director should actually watch

• File before the CCFS-2026 window closes on 31 August 2026. For overdue AOC-4, MGT-7/MGT-7A and ADT-1, the scheme cuts the additional fee to 10%. After 31 August the full ₹100/day rate applies with no relief.
• Know that event forms and DIR-3 KYC are outside the scheme. CCFS-2026 covers annual forms only. DIR-12, PAS-3, SH-7 and CHG-1 still attract ₹100/day, and a missed DIR-3 KYC deactivates the director's DIN with a ₹5,000 reactivation cost.
• The additional fee does not extinguish the default penalty. Paying the Section 403 fee at filing does not immunise the company or its officers from s.137(3)/s.92(5) adjudication for the default period.
• A struck-off company cannot just file. If the company is struck off, restoration through the NCLT under Section 252 must come first; the portal will not accept filings from a struck-off entity.
• All filings are now MCA21 v3-only. Re-associate directors' DSCs on v3 before attempting any form; a mid-filing DSC failure at the end of August is how the window is missed.

The three-year trap and the public record

The most expensive consequence of chronic late filing is not the fee — it is the status. Under Section 164(2), if a company fails to file its financial statements or annual returns for any continuous period of three financial years, every person who is or was a director becomes disqualified and cannot be appointed or reappointed in any company for five years. MCA21 v3 enforces this automatically: it flags the company and deactivates the directors' DINs.

The public record compounds the problem. A company with overdue filings is stamped "ACTIVE-non-compliant" on the MCA master data, and any investor, lender or acquirer sees that stamp in diligence. A string of unpaid additional fees is therefore not a back-office nuisance — it is a funding and credit problem that surfaces precisely when the company needs clean records most.

FAQ

How much is the ROC late-filing additional fee?
₹100 per day of delay for AOC-4, MGT-7 and event forms, under Section 403 and the Companies (Registration Offices and Fees) Rules, 2014.

Is the ₹100 per day fee still in force?
Yes. ₹100 per day is the Section 403 additional fee for late filing. Separate default penalties under s.137(3) (AOC-4) and s.92(5) (MGT-7) also run at ₹100/day (capped at ₹2,00,000) and stack on top.

What is the deadline for AOC-4?
Within 30 days of the AGM (typically about 30 October, since the AGM is held by 30 September).

Can the additional fee be waived?
Not by negotiation, but the CCFS-2026 scheme (until 31 August 2026) reduces the Section 403 additional fee to 10% for overdue AOC-4, MGT-7/MGT-7A and ADT-1 filings. Beyond that, the full ₹100/day rate applies.

What happens if our company is struck off?
A struck-off company must be restored through an NCLT application under Section 252 before it can file anything.

Does DIR-3 KYC have a late fee?
Missing the 30 September KYC deactivates the director's DIN, and reactivation requires filing with a ₹5,000 late fee. While deactivated, that director cannot sign any MCA filing.

Use the ROC compliance calendar to track AOC-4, MGT-7, DIR-3 KYC and DPT-3 deadlines: /tools/roc-compliance-calendar. For a compliance audit of your company, visit pvtltd.co.

Sources

• Section 403, Companies Act 2013
• Section 137(3), Section 92(5), Companies Act 2013
• Companies (Registration Offices and Fees) Rules, 2014
• General Circulars No. 01/2026 and 03/2026 (CCFS-2026 scheme, extended to 31 August 2026)
• Section 252 Companies Act 2013 (restoration of struck-off companies)

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