The MCA late fee, officially an additional fee, depends on the form: AOC-4, MGT-7 and MGT-7A cost ₹100 a day each with no ceiling, other company forms and LLP Form 8 and Form 11 pay a multiple of the normal fee, and a late DIR-3 KYC is a flat ₹5,000. This guide works through each method in rupees, shows how a backlog adds up and sets out the waiver and cap position as of October 2026. Because the AOC-4 and MGT-7 fee never stops, each year that both stay unfiled adds about ₹73,000.
How the MCA late fee is calculated
Most MCA additional fees follow one of four methods: a daily charge, a multiple of the company's normal filing fee, a multiple of the LLP's normal fee, or a flat amount. The additional fee is paid on top of the normal filing fee, and the calculator counts each day after the due date up to your filing date.
| Method | Forms | What decides the amount |
|---|---|---|
| ₹100 a day per form | AOC-4, MGT-7, MGT-7A | Days late only |
| Multiple of the normal fee (usually up to 12×) | ADT-1, DPT-3, INC-20A and other company forms, except charge forms and SH-7 | Days late and nominal share capital |
| Multiple of the normal fee (1× to 30×, plus a daily charge after 360 days) | LLP Form 8 and Form 11 | Days late, contribution and small LLP status |
| Flat fee | DIR-3 KYC Web | ₹5,000 per DIN |
The ₹100 a day is set by the Companies (Registration Offices and Fees) Rules 2014, and section 403 of the Companies Act 2013 makes it a floor of "not less than one hundred rupees per day" for late filings under sections 92 and 137, as quoted in the Corporate Laws (Amendment) Bill 2026.
Worked example: AOC-4 and MGT-7 late fee for FY 2025-26
For a 30 September 2026 AGM, AOC-4 is due by 30 October 2026 and MGT-7 by 29 November 2026. Filing both on 31 January 2027 makes AOC-4 93 days late and MGT-7 63 days late, so the additional fee is ₹9,300 plus ₹6,300, or ₹15,600, before the normal filing fees.
Example. Bluepeak Foods Private Limited (a made-up company) held its AGM on 30 September 2026 but files nothing until 30 April 2027. AOC-4 is then 182 days late (₹18,200) and MGT-7 is 152 days late (₹15,200), a total of ₹33,400. Waiting three more months more than doubles the January figure.
The two forms are charged separately, so filing one does not stop the clock on the other. If you are unsure of a due date, get it from the ROC compliance calendar before you calculate.
How a backlog of unfiled years adds up
Each year's AOC-4 and MGT-7 carry their own daily fee, so a backlog grows quickly. A company that never filed its FY 2024-25 forms after a 30 September 2025 AGM (due 30 October 2025 and 29 November 2025) and files them on 20 October 2026 pays ₹35,500 and ₹32,500, or ₹68,000, with its FY 2025-26 forms falling due on top.
Three practical points follow:
- File all pending years as soon as you can. Each form's fee runs until that form is filed, so speed matters more than order.
- A company that wants to close by strike off must first file overdue AOC-4 and MGT-7 up to the year it stopped business. The close your company finder shows whether strike off is open to you.
- The Companies Compliance Facilitation Scheme 2026, which reduced these fees, ended on 15 September 2026. No scheme applies to filings made now.
Worked example: LLP Form 11 and Form 8 late fee
LLP Form 8 and Form 11 pay a multiple of the normal fee, which is ₹50 to ₹600 depending on the partners' total contribution. For an LLP with ₹5 lakh contribution the normal fee is ₹100, so a Form 11 for FY 2025-26 (due 30 May 2026) filed on 20 October 2026, 143 days late, costs ₹1,000 for a small LLP and ₹2,000 for others.
After 360 days a daily charge is added. The same LLP's Form 11 for FY 2024-25, due 30 May 2025 and filed on 20 October 2026, is 508 days late:
| LLP | Working | Additional fee |
|---|---|---|
| Small LLP | 15 × ₹100 + ₹10 × 148 days | ₹2,980 |
| Other LLP | 30 × ₹100 + ₹20 × 148 days | ₹5,960 |
A small LLP has contribution up to ₹25 lakh and turnover up to ₹40 lakh (section 2(ta) of the LLP Act), unless higher limits are prescribed. Separately, the LLP Act allows penalties of ₹100 a day on the LLP (up to ₹1 lakh) and on each designated partner (up to ₹50,000), so the additional fee is not the whole exposure.
Why the filing date matters for ADT-1, DPT-3 and INC-20A
These forms pay a multiple of the normal filing fee that steps up at 30, 60, 90 and 180 days, from 2× to 12×, so one day can move you into a higher band. The normal fee is ₹200 to ₹600 depending on nominal (authorised) share capital, and ADT-1's additional fee is only 1× the normal fee for the first 15 days.
Because the fee moves in steps, the filing date matters most just before a step. For a DPT-3 due on 30 June 2026 and a company with nominal capital of ₹1 lakh to below ₹5 lakh (normal fee ₹300):
| Filed on | Days late | Additional fee |
|---|---|---|
| 28 September 2026 | 90 | 6 × ₹300 = ₹1,800 |
| 29 September 2026 | 91 | 10 × ₹300 = ₹3,000 |
| 20 October 2026 | 112 | 10 × ₹300 = ₹3,000 |
| 28 December 2026 | 181 | 12 × ₹300 = ₹3,600 |
INC-20A also carries a ₹50,000 penalty for the company and ₹1,000 a day (up to ₹1 lakh) for each officer in default under section 10A. A company that files INC-22 or PAS-3 late on two or more occasions within 365 days pays a higher additional fee instead, 1.5 times these multiples (up to 18×). An increase in authorised capital has its own rule: a late SH-7 adds 2.5% of the SH-7 fee for each month up to 6 months and 3% a month after that (authorised capital increase calculator).
DIR-3 KYC: why the late fee stays at ₹5,000
DIR-3 KYC Web is free if filed on time and costs a flat ₹5,000 if filed late or to reactivate a DIN, under G.S.R. 300(E) of 21 April 2026. The fee is per DIN, so two directors who miss it pay ₹10,000 between them. Each filing for a change of mobile, email or address costs ₹500.
The fee does not grow with time, but the DIN can stay deactivated until the form is filed. KYC is now due once every three years by 30 June, and directors who have completed it are next due on 30 June 2028; the DIR-3 KYC due date tracker gives each director's date.
MCA late fee waivers and the proposed ₹2 lakh cap
No waiver scheme is open for late MCA filings as of October 2026. The Companies Compliance Facilitation Scheme 2026 ended on 15 September 2026, and a cap on additional fees is only a proposal in the Corporate Laws (Amendment) Bill 2026. Until something new is notified, the full fee applies.
The Bill, introduced in Lok Sabha on 23 March 2026, would replace the ₹100 a day floor in section 403 with an amount set by rules, so that other amounts could apply to some classes of companies. It would also cap additional fees at ₹2 lakh for classes of companies to be prescribed. Neither applies until the Bill is passed and the rules are notified.
Common mistakes that raise the late fee
Most avoidable additional fees come from waiting or from a wrong input, not from the rates.
- Waiting for a waiver scheme. A future scheme, if any, is uncertain; the daily fee is not.
- Filing MGT-7 and leaving AOC-4, or the other way round. Each form has its own clock.
- Using paid-up capital to pick the normal fee. The slab depends on nominal (authorised) capital.
- Forgetting the normal filing fee, which is payable on top of the additional fee.
- Counting an OPC's AOC-4 from an AGM. An OPC holds none; its AOC-4 is due 180 days after the year end.
How Ofin can help
Ofin files overdue and current returns and confirms the additional fee with you before paying it. Company annual compliance starts at ₹19,999, LLP annual compliance at ₹7,999, and DIR-3 KYC filing at ₹1,899. For a backlog, we prepare all pending years together so the fees stop growing as soon as possible.
