ROC Late Filing Fees: Section 403 Additional Fee Calculation Per Day

Section 403 of the Companies Act 2013 empowers the Central Government to prescribe an additional fee for late ROC filings; the operative rate is set by the Companies (Registration Offices and Fees) Rules, 2014 (as amended) — currently a flat ₹100 per day per form for most e-forms, with a slabbed structure for some forms after 6/12 months. A form filed 180 days late attracts roughly ₹18,000 in additional fees before the normal filing fee. Where a company has very old unfiled forms, the MCA has run one-time amnesty schemes (such as the 2020 CFSS) that can drastically reduce the bill.

2026 amnesty (CCFS-2026): the MCA's 2026 Company Form Simplification Scheme has been widely reported to offer a waiver of the additional fee for eligible annual filings. ⚠ Verify the actual notification number, coverage and window on mca.gov.in before quoting the scheme in an advice or a bill.

What the law actually requires

Section 403(1) empowers the Central Government to prescribe an additional fee for the filing of any document, form, statement or return after the due date. The standard additional fee charged by the MCA is ₹100 per day of delay for most forms, and the Act does not cap the total — the meter runs until the form is filed.

The arithmetic

Additional fee = days late × ₹100 per day, plus the normal filing fee for the form.

There is no Section 403 ceiling: the fee grows linearly and indefinitely. The only way to stop it is to file.

Worked example: three late forms at Orchard Foods Pvt Ltd

Orchard Foods Pvt Ltd missed three annual filings for FY 2024-25. It files them together on 20 December 2026:

Total additional fees: ₹1,34,000, before normal filing fees — and before any Section 137(3)/92(5) penalties on the company and officers in default. If an applicable MCA amnesty scheme is in force, the additional fee can be substantially reduced or waived — but the actual waiver percentage and eligible forms must be checked against the current notification before quoting a bill.

Amnesty schemes: the relief valve

The MCA has periodically run company-form simplification schemes that waive a large portion of late fees for forms filed during the scheme window:

⚠️ — amnesty schemes are time-bound and form-specific. Confirm the current scheme, its window, and the forms it covers before computing a late-fee bill; a scheme that has lapsed is not a defence.

Section 403 vs the underlying penalties

The additional fee under Section 403 is not the only cost. Separate provisions penalise the substance of the default:

Filing late under Section 403 reduces but does not always eliminate the Section 137(3)/92(5) exposure — but in practice, once filed, the department's focus moves to the fees.

Practical implications

• The meter runs per form, per day. Three forms filed a year late cost ₹36,500 each — roughly ₹1.1 lakh before normal fees. Small delays compound; a company that files every annual form 15 days late pays ₹100 × 15 × 5 forms = ₹7,500 a year for nothing.
• Check for a scheme before paying. If the MCA has an amnesty window covering your forms, the waiver can cut the bill by 90%. Compute both paths — the scheme's filing fee plus its deadlines versus the full ₹100/day meter.
• Filing stops the meter. There is no advantage to waiting. Every day you defer the form, the fee grows and the "ACTIVE-non-compliant" stamp stays on the company's public master data.
• Directors' exposure is separate. The per-day fee attaches to the company's filing; the Section 164(2) disqualification risk attaches to the directors personally after three years of continuous non-filing.

FAQ

How much is the ROC late filing fee?
₹100 per day per form under Section 403, with no cap, in addition to the normal filing fee. A form 180 days late costs ₹18,000.

Is there any ceiling on the additional fee?
No. Section 403 does not cap the additional fee. It accumulates daily until the form is filed.

Do amnesty schemes reduce late fees?
Sometimes substantially. Schemes like CCFS-2026 have been reported to offer waivers of the additional fee for eligible annual filings within a defined window. ⚠ Verify the actual notification number, waiver percentage, coverage and deadline on mca.gov.in before quoting the scheme.

Is the late fee the same as the penalty for non-filing?
No. Section 403 is the additional fee for filing late. Separate provisions (Sections 137(3), 92(5), 450) penalise the company and officers for the underlying default, and Section 164(2) can disqualify directors after three years of continuous non-filing.

Does filing late under a scheme remove the default stamp?
Once the forms are filed and accepted, the company's MCA status normally returns to "ACTIVE-Compliant," subject to the scheme's terms.

We have 5 years of unfiled forms. What do we pay?
The full ₹100/day meter for each form would be enormous; this is exactly the situation amnesty schemes are designed for. Get the current scheme's terms, compute the waiver, and file within its window before the meter grows further.

Sources

• Section 403, Companies Act 2013 (additional fee for late filing)
• Sections 137(3), 92(5), 450 (penalties); Section 164(2) (director disqualification)
• MCA Company Form Simplification Schemes (CFSS 2020, CCFS 2026) — check current MCA announcements
• MCA21 Version 3 portal

Use the ROC penalty calculator to estimate your late-fee bill before filing. For a ROC compliance audit of your company, visit pvtltd.co.

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