ROC backlog? Patron files your overdue forms within 48 hours. Fixed fees from ₹2,500 per form. Condonation, director-disqualification removal, and company restoration also handled.
AOC-4 and MGT-7 attract ₹100/day late fee with NO cap (Section 403, Companies Act 2013). DIR-3 KYC is a flat ₹5,000 — and your DIN gets deactivated. DPT-3 follows MCA slab multipliers (2x to 12x normal fee). LLP Form 8 and Form 11: ₹100/day for normal LLPs, ₹50/day for Small LLPs (turnover ≤ ₹40L AND contribution ≤ ₹25L). A 2-year backlog on AOC-4 + MGT-7 alone exceeds ₹1.46 lakh. Beyond 365 days, strike-off proceedings can begin under Section 248 — restoration via NCLT costs ₹50,000-₹2,00,000 in legal fees plus all accumulated MCA dues. Patron files within 48 hours, handles condonation, removes director disqualification, and restores struck-off companies.
Late Fee Calculator
Pick entity → form → enter dates. Calculator returns days overdue, daily accrual, total ₹, and severity routing.
Entity TypePick one
⚠
Total Late Fee Payable
₹0
—
—
Days Overdue
0
from due date
Daily Accrual
₹0
per day
Severity
—
—
⚠ DIN DEACTIVATION TRIGGERED
Missing the DIR-3 KYC deadline automatically deactivates the Director Identification Number (DIN) on the MCA portal. The director cannot sign any e-forms, be reflected on any new filing, or attend Board Meetings as a director-of-record until DIR-3 KYC is filed AND the ₹5,000 paid. There is NO condonation route — only filing and payment reactivate the DIN.
🚨 STRIKE-OFF EXPOSURE
Backlog exceeds 365 days. Under Section 248(1)(c) of the Companies Act (or Section 75 of LLP Act), the Registrar may initiate suo-moto strike-off after 2 consecutive years of non-filing of annual forms. Once struck off, bank accounts get frozen and restoration requires an NCLT petition under Section 252 (within 20 years) costing ₹50,000-₹2,00,000 in legal fees plus all accumulated MCA dues. Patron handles complete restoration →
⚠ DIRECTOR DISQUALIFICATION RISK
If AOC-4 OR MGT-7 is unfiled for 3 consecutive financial years, ALL directors of the company become disqualified for 5 years across every company they are associated with under Section 164(2)(a). This requires a separate CG-1 application to lift disqualification — process takes 60-90 days. File the pending forms before the 3-year mark to avoid this trap.
Recommended Next Steps
Need help with the filing?
Patron files overdue ROC forms within 48 hours — fixed fees from ₹2,500. We also draft condonation petitions, remove director disqualification, and restore struck-off companies. Free 15-min review call.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved. MCA late fees are statutory and non-negotiable.
How to Use the Calculator
Pick entity — Pvt Ltd / OPC, or LLP. Form options auto-filter accordingly.
Select the form. Pvt Ltd: AOC-4, MGT-7 / MGT-7A, DIR-3 KYC, DPT-3. LLP: Form 8 (S&S), Form 11 (Annual Return), DIR-3 KYC.
Enter the original due date — the statutory deadline by which the form should have been filed. (See the fee tables below for due-date rules per form.)
Enter the expected filing date — defaults to today. Use a future date if you are planning when to file.
For DPT-3: Select your nominal share capital band — this determines the base filing fee on which the slab multiplier applies.
For LLP Form 8 / Form 11: If your LLP qualifies as a Small LLP (turnover ≤ ₹40 lakh AND contribution ≤ ₹25 lakh), check the toggle — daily accrual halves to ₹50/day.
Calculate. The result shows: total late fee in ₹, days overdue, daily accrual, severity tier (Low/Medium/High/Critical), and any special flags (DIN deactivation, strike-off risk, director disqualification risk).
Print or save. Use the Print button to save a clean PDF estimate. Engage Patron for actual filing — fixed fees from ₹2,500.
What this calculator does NOT cover: Normal filing fees (these range from ₹200 to ₹600 depending on form and capital), prosecution penalties under Sections 92(5), 137(3), 454, professional fees for filing, condonation petition costs (~₹15,000-₹30,000), or NCLT restoration costs (₹50,000-₹2,00,000). These are quoted separately.
Pvt Ltd / OPC Late Fee Structure
AOC-4 — Financial Statements (Section 137)
Item
Value
Due date
30 days from AGM date
Normal filing fee
₹200 to ₹600 based on nominal share capital
Late fee
₹100 per day — flat, no cap (Section 403, Companies Act 2013)
Strike-off trigger
2 consecutive financial years of non-filing → Section 248(1)(c) suo-moto strike-off
Disqualification trigger
3 consecutive years of non-filing → Section 164(2)(a) director disqualification (5 years)
MGT-7 / MGT-7A — Annual Return (Section 92)
Item
Value
Due date
60 days from AGM (or 60 days from 30 Sept for OPC where no AGM is held)
Normal filing fee
₹200 to ₹600 based on capital
Late fee
₹100 per day — flat, no cap
Form for OPC / Small Co.
MGT-7A (simplified format; same late fee structure)
Strike-off + disqualification
Same triggers as AOC-4
DIR-3 KYC — Director KYC (Rule 12A)
Item
Value
Due date
30 September every year
On-time fee
NIL (free if filed by 30 Sept)
Late fee
Fixed ₹5,000 — applies even for 1-day delay
Consequence
DIN auto-deactivated; director cannot sign any forms until KYC + ₹5,000 paid
Condonation
NOT available; only filing reactivates DIN
DPT-3 — Return of Deposits (Rule 16A)
Delay
Late Fee Multiplier
Example (Normal Fee ₹400)
Up to 30 days
2 × Normal Fee
₹800
31 to 60 days
4 × Normal Fee
₹1,600
61 to 90 days
6 × Normal Fee
₹2,400
91 to 180 days
10 × Normal Fee
₹4,000
Beyond 180 days
12 × Normal Fee
₹4,800
Due date for DPT-3: 30 June every year (for the position as on 31 March of that year). Normal fee depends on nominal share capital: ₹200 (up to ₹1L), ₹300 (₹1L-5L), ₹400 (₹5L-25L), ₹500 (₹25L-1Cr), ₹600 (above ₹1Cr).
LLP Late Fee Structure
LLP Form 8 — Statement of Account & Solvency (Section 34)
2 consecutive years of non-filing of Form 8 + Form 11 → Section 75 LLP Act
LLP Form 11 — Annual Return (Section 35)
Item
Value
Due date
30 May every year (for FY ended 31 March)
Late fee — Normal LLP
₹100 per day — no cap
Late fee — Small LLP
₹50 per day — no cap
Designated Partner KYC
Required for every DP via DIR-3 KYC (same as Pvt Ltd directors)
LLP Form 8 + Form 11 backlog math: A normal LLP that misses both forms by 365 days each owes 365 × ₹100 × 2 = ₹73,000 per year in late fees alone, plus normal fees (~₹600-₹800), plus exposure under Section 75 (strike-off). For Small LLPs, the same backlog costs ₹36,500/year. Most LLP backlogs we see are 2-3 years old, costing ₹1.5L-₹2.2L just on these two forms.
ROC Backlog Worth ₹50,000+?
Patron's full-service backlog clearance: form preparation, MCA filing, condonation petition (where needed), director-disqualification removal, and company restoration — all under one roof. Fixed-fee quote within 24 hours.
Late fees accrue daily but there is no escalation. File the pending form with the calculated late fee on MCA portal — process takes 24-48 hours including SRN, payment, e-stamp, and acceptance. Patron's fixed-fee filing service handles this within 48 hours.
Stage 2: 181-365 Days — Active Risk Zone
Late fees mount beyond ₹18,000 per form. SRN-related interest may be assessed. Director disqualification clock begins ticking (Section 164(2)(a) trips at 3-year mark). Recommended: file immediately and assess whether condonation of delay is needed for the underlying transactions covered by the form.
Stage 3: 365+ Days — Critical
Two-year non-filing of AOC-4 + MGT-7 triggers Section 248(1)(c) suo-moto strike-off proceedings. ROC issues STK-1 notice to the company and all directors, publishes STK-5 inviting objections, and issues STK-7 strike-off if no satisfactory response is received within 30 days. Once struck off:
Bank accounts frozen
Company cannot transact, sue, or be sued (except through restoration)
Director disqualification under Section 164(2)(a) for 5 years across ALL companies
Restoration via NCLT Section 252 petition within 20 years
Restoration cost: ₹50,000-₹2,00,000 in legal fees + all accumulated MCA dues
File DIR-3 KYC + ₹5,000 — DIN reactivates within 24 hours
AOC-4 / MGT-7 missed for 3 consecutive years
Section 164(2)(a) — director disqualified for 5 years across ALL companies
CG-1 application to Central Government for de-listing (60-90 days)
Prosecution under Section 92(5) / 137(3)
Fine up to ₹50,000 per director + criminal proceeding
Compounding application under Section 441
Condonation of Delay vs Strike-off Restoration — What's the Difference?
Condonation of Delay (Section 460)
What it does: Regularises a delayed filing — removes the technical non-compliance status. The Central Government (through Regional Director for routine forms or MCA HQ for complex matters) can condone the delay if the company has reasonable cause.
What it does NOT do: Waive the late fee. All accumulated MCA late fees remain payable.
When to use: When the delay impacts validity of a corporate action (e.g., a Board Resolution filed via late MGT-14 may be considered invalid without condonation), or when the company is facing strike-off proceedings and needs to regularise quickly.
Cost: Patron's fixed-fee condonation package starts at ₹15,000 (single form) and includes drafting the petition, board resolution, supporting affidavits, and follow-up with the Regional Director.
Strike-off Restoration (Section 252)
What it does: Restores a company that has been struck off the Register of Companies. Petition filed before NCLT within 20 years of strike-off.
What it does NOT do: Automatically clear pending filings. After restoration, all pending forms must be filed with accumulated late fees.
When to use: When the company has already been struck off (status on MCA portal shows "Strike Off" or "Defunct") and you want to revive it — typically because the company has assets, liabilities, ongoing contracts, or pending litigation.
Cost: NCLT petition costs ₹50,000-₹2,00,000 depending on complexity, plus all accumulated MCA dues. Patron handles the entire restoration: NCLT petition drafting, hearing representation, and post-restoration ROC filings. See strike-off restoration service.
Self-evaluation framework: Use this calculator to size up your accumulated MCA dues. If < ₹25,000 → file directly. If ₹25,000-₹75,000 → file + evaluate condonation for any transactional impact. If > ₹75,000 OR strike-off / disqualification triggered → engage Patron for end-to-end resolution.
Frequently Asked Questions
MCA late fee is the additional fee payable to the Ministry of Corporate Affairs when a statutory form is filed after its prescribed due date. For Private Limited Companies, the forms that attract late fee are AOC-4 (Financial Statements under Section 137), MGT-7 or MGT-7A (Annual Return under Section 92), DIR-3 KYC (Director KYC under Rule 12A), and DPT-3 (Return of Deposits under Rule 16A). For LLPs, the forms are Form 8 (Statement of Account and Solvency) and Form 11 (Annual Return). The late fee calculation varies by form: AOC-4 and MGT-7 attract ₹100 per day from the due date with no maximum cap (Section 403 of the Companies Act 2013); DIR-3 KYC attracts a fixed ₹5,000 late fee; DPT-3 attracts a slab-based multiplier on the normal filing fee; LLP Form 8 and Form 11 attract ₹100 per day for normal LLPs and ₹50 per day for small LLPs.
AOC-4 is the form for filing Financial Statements under Section 137 of the Companies Act 2013. The due date is 30 days from the date of the Annual General Meeting (AGM). For example, if AGM is held on 30 September 2026, AOC-4 is due by 30 October 2026. Late fee is ₹100 per day from the day after the due date until the actual filing date, with no maximum cap. So a 90-day delay attracts ₹9,000 in late fees; a 365-day delay attracts ₹36,500. This rate was fixed by the Companies (Amendment) Act 2017 and applies to all companies regardless of share capital. The late fee is in addition to the normal filing fee which ranges from ₹200 to ₹600 based on nominal share capital. Companies that fail to file AOC-4 for two consecutive financial years risk being struck off the Register of Companies under Section 248.
MGT-7 is the Annual Return form under Section 92 for all companies except One Person Companies and Small Companies, which file MGT-7A. The due date is 60 days from the date of the AGM (or in case of OPC, where no AGM is held, 60 days from the completion of six months from the close of financial year). For example, if AGM is on 30 September 2026, MGT-7 is due by 29 November 2026. Late fee under Section 403 is ₹100 per day with no maximum cap. A 60-day delay therefore costs ₹6,000; a 180-day delay costs ₹18,000. Non-filing of MGT-7 for two consecutive years exposes the company to strike-off proceedings under Section 248, mandatory disqualification of directors under Section 164(2)(a), and prosecution under Section 92(5) which can attract a fine of up to ₹5 lakh on the company plus ₹50,000 on each director.
DIR-3 KYC is mandatory for every Director Identification Number (DIN) holder under Rule 12A of the Companies (Appointment and Qualification of Directors) Rules 2014. The due date is 30 September every year, covering KYC for the previous financial year. Filing on or before 30 September is free of charge. If filed even one day late, a fixed late fee of ₹5,000 applies — this is not graded by number of days delayed; it is a flat penalty. Additionally, on missing the deadline, the DIN is automatically marked as Deactivated due to Non-filing of DIR-3 KYC. The director cannot sign any e-forms, attend Board Meetings as a director of record, or be reflected as a director on any new filing until the KYC is filed and the ₹5,000 paid. There is no condonation route for DIR-3 KYC — only filing and payment reactivate the DIN.
DPT-3 is the Return of Deposits filed by every company that has accepted loans, advances, deposits from members, directors or other entities under Rule 16A of the Companies (Acceptance of Deposits) Rules 2014. Due date is 30 June every year (for the position as on 31 March of that year). Late fee follows the standard MCA slab multiplier on the normal filing fee: up to 30 days delay attracts 2x normal fee; 31-60 days attracts 4x; 61-90 days attracts 6x; 91-180 days attracts 10x; beyond 180 days attracts 12x. Normal fee depends on nominal share capital: ₹200 for capital up to ₹1 lakh, ₹300 for ₹1-5 lakh, ₹400 for ₹5-25 lakh, ₹500 for ₹25 lakh-1 crore, and ₹600 above ₹1 crore. So a company with ₹50 lakh capital filing DPT-3 75 days late owes 6 × ₹500 = ₹3,000 in late fee plus the ₹500 normal fee.
LLP Form 8 (Statement of Account and Solvency) is filed under Section 34 of the Limited Liability Partnership Act 2008. The due date is 30 October every year (for the financial year ended 31 March). Late fee for filing after the due date is ₹100 per day for normal LLPs and ₹50 per day for Small LLPs, with no maximum cap, per the LLP (Amendment) Rules 2022 effective 1 April 2022. A Small LLP is one whose contribution from partners does not exceed ₹25 lakh AND whose turnover in the immediately preceding financial year does not exceed ₹40 lakh. So a normal LLP that files Form 8 90 days late owes ₹9,000 in late fee; a Small LLP for the same delay owes ₹4,500. The accrual continues until actual filing — there is no cap or graded reduction.
LLP Form 11 (Annual Return) is filed under Section 35 of the Limited Liability Partnership Act 2008. The due date is 30 May every year (for the financial year ended 31 March). Late fee follows the same structure as Form 8: ₹100 per day for normal LLPs, ₹50 per day for Small LLPs, with no maximum cap, per the LLP (Amendment) Rules 2022. Non-filing of Form 11 for two consecutive financial years exposes the LLP to strike-off proceedings under Section 75 of the LLP Act read with the Limited Liability Partnership (Removal of Names from the Register) Rules 2017. So a normal LLP that fails to file Form 11 for two years could accrue late fees of approximately ₹73,000 per form per year, totalling ~₹2.9 lakh just on these two forms before any condonation.
There is NO maximum cap on MCA late fees for AOC-4, MGT-7, LLP Form 8, or LLP Form 11 since the 2018 Section 403 amendment (for Pvt Ltd) and the 2022 LLP Amendment Rules. The daily accrual continues indefinitely. The earlier cap of 12x the normal fee was removed specifically to incentivise timely filing. DIR-3 KYC has a fixed ₹5,000 (which is the cap by design). DPT-3 caps at 12x the normal fee since it still follows the slab structure. The lack of a cap on the daily accrual forms is exactly why backlogs of 2-3 years lead to late fees in lakhs — a Pvt Ltd company with both AOC-4 and MGT-7 unfiled for 2 years would owe approximately ₹73,000 in late fees per form plus normal fees plus consequential exposure under Section 164(2)(a) director disqualification.
Multi-year non-filing triggers escalating consequences: (1) Late fees keep accruing daily — a 3-year backlog on AOC-4 + MGT-7 alone exceeds ₹2,19,000 in late fees. (2) Director disqualification under Section 164(2)(a) — if AOC-4 or MGT-7 not filed for 3 consecutive years, ALL directors of the company become disqualified for 5 years across all companies they are associated with; this requires CG-1 application to remove disqualification. (3) Strike-off proceedings under Section 248 — ROC initiates suo-moto strike-off after 2 consecutive years of non-filing; once struck off, the company is dissolved and bank accounts frozen. (4) Restoration requires NCLT petition under Section 252 within 20 years, costs ₹50,000-₹2,00,000 in legal fees plus all accumulated MCA dues. (5) Prosecution under Section 92(5) and 137(3) — fines up to ₹5 lakh on company and ₹50,000 per director. Patron handles complete compliance restoration including condonation, NCLT restoration, and director disqualification removal.
Condonation of delay under Section 460 of the Companies Act 2013 allows the Central Government (through Regional Director or MCA HQ) to condone the delay in filing certain forms — but it does NOT waive the late fee. Even after condonation is granted, the company must still pay all accumulated late fees as on the date of filing. What condonation achieves is regularisation of the delayed filing (removing the technical non-compliance status), which is essential when (1) the delay impacts the validity of resolutions or transactions filed via the delayed form, (2) the company is facing strike-off proceedings, or (3) the directors are facing disqualification. The Central Government Companies Settlement Scheme (CFSS) windows occasionally offered waiver of additional fees as one-time amnesty — for example CFSS 2020 covered most pending forms with only normal fee. As of FY 2026-27 no such amnesty scheme is currently active; clients should plan around full late fee payment.
For Pvt Ltd / OPC: ROC may initiate strike-off under Section 248(1)(c) of the Companies Act if (a) the company has failed to file AOC-4 or MGT-7 for two consecutive financial years, OR (b) the company has not commenced business within one year of incorporation, OR (c) the subscriber to MOA has not paid subscription within 180 days. The procedure: ROC issues notice STK-1 to the company and directors, publishes STK-5 inviting objections, and if no satisfactory response is received within 30 days, issues STK-7 striking off the company. Bank accounts get frozen, the company cannot transact, and the directors are personally liable for any outstanding obligations. For LLPs: Strike-off under Section 75 of the LLP Act follows similar two-year non-filing trigger for Form 8 and Form 11. Restoration is via NCLT Section 252 (Pvt Ltd) or Section 75 read with LLP Rules (LLP) within 20 years.
A Small LLP is defined under Section 2(1)(ta) of the LLP Act 2008 (inserted by the LLP (Amendment) Act 2021) as an LLP whose: (a) contribution from partners does not exceed ₹25 lakh (or such higher amount up to ₹5 crore as may be prescribed), AND (b) turnover in the immediately preceding financial year does not exceed ₹40 lakh (or such higher amount up to ₹50 crore as may be prescribed). Both conditions must be satisfied. The Small LLP classification affects multiple compliance areas: lower MCA filing fees, ₹50/day late fee (vs ₹100/day for normal LLPs) on Form 8 and Form 11, simplified compounding of offences, no requirement for audit if turnover is below ₹40 lakh AND contribution below ₹25 lakh, and reduced penalties for procedural defaults. The status must be self-declared at the time of filing and is verifiable from the audited financials filed in the preceding year.
There is no statutory discount on accrued MCA late fees once they have crystallised. Negotiation with ROC is not permitted. The only legitimate routes to reduce the burden are: (1) Timely filing now — the longer you wait, the more it accrues at ₹100/day per form; the daily clock cannot be stopped except by filing. (2) Condonation of delay under Section 460 — removes technical non-compliance but does NOT waive fees. (3) Amnesty schemes when notified — CFSS 2020 was the last major scheme; the government occasionally announces such schemes during fiscal year-end. (4) Compounding of offences under Section 441 — relevant if prosecution has been launched; the compounding fee replaces the prosecution penalty but does not affect MCA filing fees. (5) Conversion / closure — if the company is dormant and there is no genuine intent to continue, voluntary strike-off under Section 248(2) costs ₹10,000 plus is faster than restoration later. Patron evaluates the optimal strategy case by case.