ROC Annual Filing Late Fee Calculator

When this applies

• You are filing the annual return or financial statements late and want the fee.
• You are deciding whether to file now or after a short further delay.
• You are advising a company on the cost of a missed annual filing.
• You are reconciling the fee the portal has raised.

Two forms, 45 days past the due date

1. 1Delay: 45 days. Forms: 2. Base fee per form: nil.
2. 245 days falls in the band with an additional fee of INR 1,000 per form.
3. 3Total = 2 x (0 + 1,000) = INR 2,000.

An estimated additional fee of INR 2,000 for the two forms.

What this calculator does

Estimate the additional fee on annual filings - the financial statements and the annual return - when they miss their ROC due date, using the delay bands prescribed for late filing.

How this is calculated

The additional fee for a late annual filing rises in bands as the delay lengthens: nothing within the first period, then a higher amount for each subsequent band. This calculator applies those bands to the days past the due date, adds any base filing fee, and multiplies by the number of forms. Filing early in a band is materially cheaper than letting the delay run into the next one.

The formula

Total = forms × (base fee + additional fee slab on delay)

Common mistakes to avoid

• Filing one form and forgetting the other

  The financial statements and the annual return are separate filings, each with its own additional fee if late.

• Waiting past a band boundary

  The fee steps up at each band. Crossing a boundary can add a large amount for a few days' delay.

• Assuming the additional fee replaces the filing fee

  It is charged on top of the normal filing fee, not instead of it.

Frequently asked

Which forms are the annual filings?

The financial statements (AOC-4) and the annual return (MGT-7 or MGT-7A), each with its own due date following the annual general meeting.

How does the additional fee work?

It rises in bands as the delay lengthens: no additional fee within the first band, then a fixed amount for each later band, up to the maximum. This calculator applies those bands to the days past the due date.

Is the fee per form or per company?

Per form. If both the financial statements and the annual return are late, each attracts its own additional fee.

Does it keep rising indefinitely?

It rises through the bands and then stops at the maximum for the longest band. A long delay is expensive but not unbounded.

Can the additional fee be avoided?

Only by filing within the band. There is no general waiver, though a limited condonation window has existed in some cases.