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Company law · CSROC fee and late fee calculator — with the MCA calendar
Normal fee, additional fee and ₹100-a-day fee for AOC-4 and MGT-7, LLP late fees, and the due dates for every key MCA form.
✓Checked against the official Act and rules · verified 28 October 2026
Companies · Table of Fees
Company forms — normal and additional fee
₹
Normal fee–
Additional fee–
Delay–
Total payable–
LLP Rules · Annexure A
LLP forms — normal and additional fee
₹
Normal fee–
Additional fee–
Delay–
Total payable–
Sections 92, 137, 139
Due dates from the AGM date
ADT-1 — within 15 days–
AOC-4 — within 30 days–
MGT-7 / 7A — within 60 days–
Companies Act 2013 · LLP Act 2008
MCA compliance calendar
| Form | When it is due | Law |
|---|---|---|
| Every yearAGM | Within six months from the end of the financial year (30 September); first AGM within nine months | Section 96(1) |
| Every yearADT-1 — auditor appointment | Within 15 days of the meeting at which the auditor is appointed | Section 139(1) |
| Every yearAOC-4 — financial statements | Within 30 days of the AGM; a One Person Company within 180 days from the end of the financial year | Section 137(1) |
| Every yearMGT-7 / MGT-7A — annual return | Within 60 days of the AGM | Section 92(4) |
| Every yearDPT-3 — return of deposits and outstanding loans | On or before 30 June, with figures as on 31 March | Rule 16, Companies (Acceptance of Deposits) Rules |
| Every yearMSME-1 — dues to micro and small suppliers over 45 days | Half-yearly: 30 April (October–March) and 31 October (April–September) | Order under section 405 |
| Every three yearsDIR-3 KYC Web — director KYC | On or before 30 June after every third consecutive financial year | Rule 12A(1), Appointment and Qualification of Directors Rules |
| On changeDIR-3 KYC Web — change of mobile, email or address | Within 30 days of the change (fee ₹500) | Rule 12A(2) |
| Cost auditCRA-2 — appointment of cost auditor | Cost auditor appointed within 180 days from the start of the year; CRA-2 within 30 days of that Board meeting | Rule 6(1) and 6(2), Cost Records and Audit Rules |
| Cost auditCRA-4 — cost audit report | Within 30 days of receiving the cost audit report | Rule 6(6) |
| Event-basedINC-20A — commencement of business | Within 180 days of incorporation | Section 10A(1) |
| Event-basedPAS-3 — return of allotment | Within 30 days of the allotment | Section 39(4) |
| Event-basedMGT-14 — resolutions and agreements | Within 30 days of passing the resolution | Section 117(1) |
| Event-basedDIR-12 — appointment or exit of a director | Within 30 days of the appointment or cessation | Section 170(2) |
| Event-basedCHG-1 — creation or modification of charge | Within 30 days of creation or modification | Section 77(1) |
| Event-basedSH-7 — alteration of share capital | Within 30 days of the alteration | Section 64(1) |
| Event-basedINC-22 — change of registered office | Within 30 days of the change | Section 12(4) |
| LLP — every yearForm 11 — annual return | Within 60 days from the end of the financial year (30 May) | Rule 25, LLP Rules |
| LLP — every yearForm 8 — statement of account and solvency | Within 30 days from the end of six months of the financial year (30 October) | Rule 24, LLP Rules |
| LLP — on changeForm 4 — partners and designated partners | Within 30 days of the change | Section 25, LLP Act |
These are the time limits in the law. When MCA extends a date by circular, the extended date applies — see this year’s AOC-4 / MGT-7 extension and the monthly due-date calendar.
How the fee is worked out
- Normal filing fee (company with share capital): ₹200 if nominal capital is 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 from ₹1 crore. A company without share capital pays ₹200.
- AOC-4 and MGT-7 / MGT-7A: an additional fee of ₹100 for every day of delay after the due date, with no upper limit.
- Other forms: additional fee as a multiple of the normal fee — 2 times up to 30 days, 4 times up to 60 days, 6 times up to 90 days, 10 times up to 180 days and 12 times beyond 180 days. For ADT-1 and DIR-3C a delay of up to 15 days costs 1 time the normal fee.
- Higher additional fee: when INC-22 or PAS-3 is filed late on two or more occasions within 365 days of the last late filing, the multiples become 3, 6, 9, 15 and 18 times. The higher fee replaces the additional fee.
- DIR-3 KYC Web: nil if filed on time; ₹5,000 if filed late or for reactivating a DIN; ₹500 for each update of mobile number, email or address (Amendment Rules, 2026).
- LLPs: normal fee from ₹50 to ₹600 by total contribution; Form 4 costs ₹50 for a small LLP and ₹150 for others. Delay fees are 1 time up to 15 days, then 2/4/6/10/15 times for small LLPs (4/8/12/20/30 times for others) up to 360 days. Beyond 360 days: Form 8 and Form 11 — 15 times plus ₹10 a day (30 times plus ₹20 a day for others); other forms — 25 times (50 times for others).
Not covered here: SH-7 (increase in authorised capital) and charge forms (CHG-1, CHG-9) have their own fee rules, and stamp duty on incorporation and capital increase is a state levy — the MCA portal computes these. Fees are payable in addition to any penalty under the Act for the default.
Common questions
What is the late fee for AOC-4 and MGT-7?
₹100 for every day of delay, in addition to the normal filing fee. There is no maximum limit, so a delay of 100 days costs ₹10,000 plus the normal fee for each form.
What is the normal ROC filing fee?
It depends on the nominal (authorised) share capital: ₹200 below ₹1 lakh, ₹300 up to below ₹5 lakh, ₹400 up to below ₹25 lakh, ₹500 up to below ₹1 crore, and ₹600 for ₹1 crore and above.
What is the late fee for LLP Form 11 and Form 8?
A multiple of the normal fee that rises with the delay — for example, 4 times for a 31 to 60 day delay for a small LLP (8 times for other LLPs). Beyond 360 days there is also ₹10 a day (₹20 for other LLPs).
How often is DIR-3 KYC filed now?
Under rule 12A as amended, a DIN holder files DIR-3 KYC Web by 30 June after every third consecutive financial year, and within 30 days of any change in mobile number, email or address. Late filing costs ₹5,000.
Sources
- Companies (Registration Offices and Fees) Rules, 2014 — rule 12 and Table of Fees (MCA e-book)
- Companies (Registration Offices and Fees) Amendment Rules, 2022 — G.S.R. 12(E), higher additional fee from 1 July 2022
- Companies (Registration Offices and Fees) Amendment Rules, 2026 — G.S.R. 300(E), DIR-3 KYC fee
- Limited Liability Partnership Rules, 2009 — Annexure ‘A’, fees (MCA e-book)
- Rule 12A, Companies (Appointment and Qualification of Directors) Rules, 2014 — DIR-3 KYC (MCA e-book)
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