Backlog Filing Cost Calculator — ROC Late Fee & CCFS-2026 Savings for Small Companies

How to Use the Backlog Filing Cost Calculator

This tool is built for founders, directors and accountants of small companies who have missed one or more years of ROC annual filings and need to know the realistic cost of catching up — especially before the CCFS-2026 amnesty window closes.

1. Enter authorised share capital. This sets the normal filing fee slab under the Companies (Registration Offices and Fees) Rules, 2014. The calculator picks the correct slab automatically.
2. Enter the number of pending financial years. Count every FY for which AOC-4 and MGT-7A have not yet been filed.
3. Enter the average delay per form in days. Estimate the average number of days each form is past its statutory due date. Older years carry larger delays, so use a blended average.
4. Choose forms per year and the CCFS-2026 toggle, then Calculate. You will see the normal fee, the uncapped additional fee, the total under both bases, and the rupee saving the amnesty delivers.

ROC Fee Structure for Backlog Filings

The total cost of clearing a backlog has two distinct parts: the normal filing fee (a fixed amount per form per year, based on authorised capital) and the additional fee (a daily penalty for delay). Understanding both is essential before deciding how to clear pending filings.

Normal Filing Fee Slabs

Per the Companies (Registration Offices and Fees) Rules, 2014, the normal fee for forms such as AOC-4 and MGT-7A is charged per form per financial year on the following authorised share capital slabs:

The Uncapped Additional Fee

Since 1 July 2018, the additional fee for delayed AOC-4 and MGT-7/MGT-7A is a flat ₹100 per day per form, counted from the day after the statutory due date until actual filing. Crucially, for annual return and financial statement forms under sections 92 and 137, there is no maximum cap — the penalty accrues indefinitely.

This is why a small company with two or three years of pending filings can face additional fees running into lakhs — far exceeding the few hundred rupees of normal fee. The full picture for backlog cost is set out by the Ministry of Corporate Affairs and the fee rules referenced on India Code.

CCFS-2026: The 90% Late-Fee Waiver Window

The Companies Compliance Facilitation Scheme 2026 (CCFS-2026) is a one-time amnesty notified by MCA General Circular No. 01/2026. It allows eligible defaulting companies to clear pending annual filings by paying the normal filing fee plus only 10% of the accumulated additional fee — an effective 90% waiver on the daily penalty.

For chronic non-filers, the saving is dramatic: a company that has not filed MGT-7A for three consecutive years could owe over ₹1 lakh in additional fees per form under normal rules, but only around ₹10,000 per form under CCFS-2026. Founders preparing for fundraising or a clean exit are using this window as a compliance reset.

Consequences of Not Clearing the Backlog

Ignoring pending ROC filings does not make them cheaper — the opposite is true, because the daily additional fee never stops. Beyond money, the legal consequences for the company and its directors are serious.

Director Disqualification

Under section 164(2) of the Companies Act 2013, directors of a company that fails to file financial statements or annual returns for three continuous financial years are disqualified and cannot be reappointed in that company or appointed in any other company for five years.

Strike-Off and Active-Non-Compliant Status

Persistent non-filing can lead the Registrar to mark the company "Active-non-compliant" and ultimately to strike it off the register under section 248, after which the company cannot legally operate. Restoration is a costly tribunal process. Background on the Registrar's role is published by the MCA, and professional standards for the certifying auditor are issued by the ICAI and, for company secretaries, the ICSI.

Adjudication Penalties

Separate from filing fees, the ROC can initiate e-adjudication and levy statutory penalties under sections 92 and 137 on the company and officers in default. These are in addition to the additional fee and are not waived by simply paying the late fee.

How to Clear a Filing Backlog Correctly

Catching up on multiple years of filings is sequence-sensitive. Forms must usually be filed in chronological order, financial statements must be properly prepared and audited, and version or financial-year mapping errors on the MCA21 portal commonly cause rejections that waste the scheme window.

1. Confirm pending years. Check company master data and the filing history on the MCA portal to identify exactly which AOC-4 and MGT-7A filings are missing.
2. Prepare and audit accounts. Each pending year needs finalised, audited financial statements before AOC-4 can be filed. This is the longest step for old backlogs.
3. Verify CCFS-2026 eligibility. Confirm the company is not excluded and that each form is covered before assuming the 90% waiver applies.
4. File in sequence and pay. File year by year, oldest first, paying the normal fee plus the reduced additional fee within the window.

Because MGT-7 requires certification by a practising Company Secretary above a paid-up capital threshold and AOC-4 needs an auditor's sign-off, most multi-year backlogs are best handled by professionals familiar with CCFS-2026 procedures. Patron Accounting's team handles end-to-end backlog clearance — see our private limited company compliance and Registrar of Companies (ROC) notice services.

Frequently Asked Questions About Backlog Filing Cost