If filed today
Government fees only, excluding professional fees. The MCA portal shows the final amount when you file.
Get help filing on WhatsAppWhat waiting will cost you
Total government fees per form on key dates, using your details above.
Your filing calendar for the next 12 months
Dates assume a 31 March year end. Forms marked "if" apply only in the case described.
What General Circular 05/2026 changes
On 24 October 2026 the MCA allowed companies to file FY 2025-26 financial statements up to 31 December 2026 and annual returns up to 31 January 2027 without additional fees. The circular covers AOC-4, AOC-4 (CFS), AOC-4 (XBRL), the NBFC (Ind AS) versions, MGT-7 and MGT-7A.
The relief works like a cliff. If you miss the relaxed date, the additional fee is counted from the original due date, not from the end of the relaxation. For example, a company that held its AGM on 30 September 2026 had an original AOC-4 due date of 30 October 2026. Filing on 31 December 2026 costs no additional fee. Filing one day later costs ₹6,300 for the 63 days since 30 October.
The circular does not extend the time to hold an AGM, and it does not cover LLP Forms 8 or 11, ADT-1 or INC-20A.
A company that has not held its AGM by the last date is still in default under the AGM provisions, even if it files within the fee-free window.
How each due date is worked out
| Form | Who files | Due date | If the year ends 31 March 2026 |
|---|---|---|---|
| AOC-4 | Companies other than OPCs | 30 days from the AGM | 30 October 2026, if the AGM is on 30 September |
| AOC-4 | OPCs | 180 days from the end of the financial year | 27 September 2026 |
| MGT-7 | Companies other than small companies and OPCs | 60 days from the AGM | 29 November 2026, if the AGM is on 30 September |
| MGT-7A | Small companies and OPCs | 60 days from the AGM (OPC: from the date it would have been due) | 29 November 2026 |
| ADT-1 | Companies appointing an auditor at the AGM | 15 days from the AGM | 15 October 2026, if the AGM is on 30 September |
| INC-20A | Companies incorporated on or after 2 November 2018 | 180 days from incorporation | Depends on the incorporation date |
| Form 11 | LLPs | 30 May | 30 May 2026 |
| Form 8 | LLPs | 30 October | 30 October 2026 |
If the AGM was not held, AOC-4 and MGT-7 are counted from the last date on which it should have been held. The first AGM can be held up to nine months after the end of the first financial year.
Normal fee by authorised capital
| Nominal share capital | Normal fee per form |
|---|---|
| Below ₹1 lakh | ₹200 |
| ₹1 lakh to below ₹5 lakh | ₹300 |
| ₹5 lakh to below ₹25 lakh | ₹400 |
| ₹25 lakh to below ₹1 crore | ₹500 |
| ₹1 crore or more | ₹600 |
Rule 12 has a nil-fee proviso for certain filings by companies incorporated on or after 26 January 2018 with nominal capital up to ₹10 lakh. The calculator shows the slab fee, so the portal may show a lower normal fee for those companies.
Late filing fee for company forms
| Delay | AOC-4, MGT-7, MGT-7A | ADT-1 | INC-20A |
|---|---|---|---|
| Up to 15 days | ₹100 per day | 1 × normal fee | 2 × normal fee |
| 16 to 30 days | ₹100 per day | 2 × | 2 × |
| 31 to 60 days | ₹100 per day | 4 × | 4 × |
| 61 to 90 days | ₹100 per day | 6 × | 6 × |
| 91 to 180 days | ₹100 per day | 10 × | 10 × |
| Above 180 days | ₹100 per day, no cap | 12 × | 12 × |
Late filing fee for LLP Forms 8 and 11
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1 × normal fee | 1 × normal fee |
| 16 to 30 days | 2 × | 4 × |
| 31 to 60 days | 4 × | 8 × |
| 61 to 90 days | 6 × | 12 × |
| 91 to 180 days | 10 × | 20 × |
| 181 to 360 days | 15 × | 30 × |
| Above 360 days | 15 × plus ₹10 per day beyond 360 | 30 × plus ₹20 per day beyond 360 |
The normal fee per form is ₹50 for contribution up to ₹1 lakh, ₹100 up to ₹5 lakh, ₹150 up to ₹10 lakh, ₹200 up to ₹25 lakh, ₹400 up to ₹1 crore and ₹600 above that. A small LLP has contribution up to ₹25 lakh and turnover up to ₹40 lakh. The per-day rule of ₹100 that many older articles quote was replaced from 1 April 2022.
Additional fee and penalty are different
The additional fee is paid on the MCA portal when the form is filed. It is automatic. A penalty is separate: an adjudicating officer of the ROC can impose it through an order, and paying the additional fee does not remove the exposure.
- AOC-4 and MGT-7: ₹10,000 plus ₹100 for each day of continuing default, up to ₹2 lakh on the company and ₹50,000 on each officer in default (sections 137(3) and 92(5)).
- OPCs, small companies, start-ups and producer companies: not more than half of that penalty (section 446B). The calculator applies this to OPCs and small companies.
- INC-20A: ₹50,000 on the company and ₹1,000 per day on each officer in default, up to ₹1 lakh (section 10A). ROC orders differ on whether section 446B applies. The ROC can also start strike-off action.
- LLPs: sections 34 and 35 of the LLP Act provide separate penalties, which the calculator does not estimate.
The calculator shows the maximum exposure. It is not a prediction of what an adjudicating officer will order.
Where these figures come from
Figures were last checked on 3 November 2026 against these published references:
- Companies (Registration Offices and Fees) Rules 2014, Rule 12 and its Annexure (consolidated text)
- MCA General Circular 05/2026, dated 24 October 2026 (published summary)
- Companies Act 2013, sections 10A, 92, 96, 137, 139, 403 and 446B
- Limited Liability Partnership (Amendment) Rules 2022 (in force from 1 April 2022)
- Companies (Specification of Definition Details) Amendment Rules 2025, G.S.R. 880(E), for the small company limits
The MCA can change fees and dates by notification or circular at any time. Confirm on the MCA portal before you rely on a figure. This calculator is general information and not legal advice.
Link to this calculator
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ROC late fee questions
What is the late fee for AOC-4 and MGT-7?
₹100 per day, per form, with no upper limit, on top of the normal filing fee. For FY 2025-26, General Circular 05/2026 waives it if AOC-4 is filed by 31 December 2026 and MGT-7 or MGT-7A by 31 January 2027.
What happens if I miss the 31 December 2026 date for AOC-4?
The additional fee is charged from the original due date, not from 31 December. If the original date was 30 October 2026, filing on 1 January 2027 costs ₹6,300 in additional fee.
Is the late fee the same for LLP Form 8 and Form 11?
No. Since 1 April 2022 the LLP late fee is a multiple of the normal fee and depends on the length of delay and on whether the LLP is a small LLP. Beyond 360 days, a per-day charge is added.
Can the additional fee be waived?
Generally only through an MCA scheme or circular, such as General Circular 05/2026. Check whether one currently applies to your form and year.
Does paying the late fee end the default?
It regularises the filing, but it does not rule out a penalty under the Act. Repeated non-filing of financial statements or annual returns for three financial years can also disqualify directors under section 164(2).
Do you store what I enter?
No. The calculation runs in your browser, and we do not receive your dates or fee results. Our analytics records that the tool was used and the entity type you chose. The link you copy contains your selections, but not your incorporation date.