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AOC-4 and MGT-7 or MGT-7A each cost ₹200 to ₹600 in normal fee, set by the company's nominal share capital. LLP Form 8 and Form 11 each cost ₹50 to ₹600, set by contribution. Late filing costs far more than the form. On AOC-4 and MGT-7 or MGT-7A it is ₹100 for every day of delay with no upper limit. For FY 2025-26, MCA has waived the additional fee up to 31 December 2026 for AOC-4 and 31 January 2027 for MGT-7 and MGT-7A. For an LLP it is a multiple of the normal fee, reaching 30 times plus ₹20 a day beyond 360 days when the LLP is not a small LLP.
Note
This guide covers the fees MCA charges to file. Penalties under the Companies Act and the LLP Act are separate and are not included. Every figure is tied to an MCA document or notification listed at the end, and the payment screen on the MCA portal calculates your exact amount.
Companies: normal fee for AOC-4, MGT-7 and MGT-7A
MCA's instruction kits for AOC-4, MGT-7 and MGT-7A list the same fee table under the Companies (Registration Offices and Fees) Rules, 2014. ADT-1 uses the same table.
Nominal share capital
Fee for each of AOC-4, MGT-7, MGT-7A and ADT-1
Less than ₹1,00,000
₹200
₹1,00,000 to ₹4,99,999
₹300
₹5,00,000 to ₹24,99,999
₹400
₹25,00,000 to ₹99,99,999
₹500
₹1,00,00,000 or more
₹600
Company without share capital
₹200
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The kits count AOC-4 from the AGM: 30 days for a company other than an OPC, under section 137(1). An OPC files AOC-4 within 180 days of the financial year end. MGT-7 and MGT-7A are due 60 days from the AGM, under section 92(4). A company that files consolidated statements pays a further fee for AOC-4 CFS, which has its own kit.
The additional fee for delay
Form
Additional fee
Counted from the end of
AOC-4
₹100 for every day of delay
the period in section 137(1), which is 30 days from the AGM
MGT-7 and MGT-7A
₹100 for every day of delay
the period in section 92(4), which is 60 days from the AGM
MCA's General Circular 01/2026 states that an additional fee of ₹100 a day applies to delay in filing annual returns and financial statements, "without any upper limit". The fee is added to the normal fee, and each form carries its own. MCA's AOC-4 page says the delay fee is levied until payment is confirmed and the acknowledgement is generated.
An example from the tables: a company with ₹1 lakh of nominal share capital that files its AOC-4 90 days late pays the ₹300 normal fee plus 90 times ₹100, which is ₹9,300. The MGT-7A for the same year accrues its own ₹100 a day from its own due date.
The ₹100 a day has a statutory floor. Section 403(1) of the Companies Act, 2013 says the additional fee for a late section 92 or section 137 filing shall not be less than ₹100 a day. The additional fee is a filing fee under section 403. Penalties under sections 92 and 137 are separate liabilities, and General Circular 01/2026 keeps the two apart in the same way.
The one-time scheme has closed
The Companies Compliance Facilitation Scheme, 2026 let companies file overdue AOC-4, MGT-7, MGT-7A and ADT-1 on payment of 10% of the additional fee (General Circular 01/2026). It opened on 15 April 2026 and MCA extended it twice, to 31 August 2026 (General Circular 03/2026) and then to 15 September 2026 (General Circular 04/2026). We found no later extension on MCA's site. From 16 September 2026 the full ₹100 a day applies to overdue filings for earlier years. FY 2025-26 forms have their own relief, set out below.
FY 2025-26: no additional fee until 31 December 2026 and 31 January 2027
MCA's General Circular 05/2026, dated 24 October 2026, lets companies file AOC-4 for FY 2025-26 up to 31 December 2026, and MGT-7 and MGT-7A up to 31 January 2027, without paying the additional fee. The relief covers AOC-4 CFS, AOC-4 XBRL and the NBFC Ind AS versions too. Only the normal fee from the table above is payable. The circular does not extend the time for holding the AGM. A form filed after these dates pays the full ₹100 a day, counted from the date it was actually due under the Act.
A change that is not law yet
The Corporate Laws (Amendment) Bill, 2026, introduced in the Lok Sabha on 23 March 2026, would replace the words "not less than one hundred rupees per day" in section 403 with an amount to be prescribed, and would cap additional fees at ₹2 lakh for classes of companies the Government prescribes. A Joint Parliamentary Committee reported on it on 3 August 2026. PRS Legislative Research shows no passage as of our check, so the ₹100 a day and the absence of a ceiling in this guide are the rules in force.
ADT-1: auditor appointment
ADT-1 is due within 15 days of the appointment, or 30 days for an IFSC company, according to MCA's ADT-1 kit (January 2026). The normal fee is the table above. A delay on ADT-1 is charged as a multiple of that fee, with no daily amount.
Delay in filing ADT-1
Additional fee
Up to 15 days
1 times the normal fee
More than 15 and up to 30 days
2 times
More than 30 and up to 60 days
4 times
More than 60 and up to 90 days
6 times
More than 90 and up to 180 days
10 times
More than 180 days
12 times
DIR-3 KYC
The fee for DIR-3 KYC Web is set by the Companies (Registration Offices and Fees) Amendment Rules, 2026 (G.S.R. 300(E), 21 April 2026). It is nil when the form is filed within the timeline in rule 12A(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014. It is ₹5,000 when the form is filed after that timeline or to reactivate a DIN, and ₹500 each time the form is filed again for a change of details under rule 12A(2). Our guide to the DIR-3 KYC deadline and deactivated DINs covers the dates.
LLPs: Form 8 and Form 11
Form 11 is the LLP's annual return and is due 60 days after the financial year ends, which is 30 May for a 31 March year end. Form 8 is the Statement of Account and Solvency and is due 30 days after the sixth month of the year, which is 30 October. MCA's kit for Form 8 cites the Limited Liability Partnership Rules, 2009, and both kits list the same normal fee by contribution.
Contribution
Normal fee for each of Form 8 and Form 11
Up to ₹1,00,000
₹50
More than ₹1,00,000, up to ₹5,00,000
₹100
More than ₹5,00,000, up to ₹10,00,000
₹150
More than ₹10,00,000, up to ₹25,00,000
₹200
More than ₹25,00,000, up to ₹1,00,00,000
₹400
More than ₹1,00,00,000
₹600
The additional fee for delay is a multiple of the normal fee, and it is lower for a small LLP. Section 2(1)(ta) of the LLP Act, 2008 defines a small LLP as one whose contribution does not exceed ₹25 lakh and whose turnover in the previous year's Statement of Account and Solvency does not exceed ₹40 lakh, or such higher limits as the Central Government prescribes, or which meets other requirements the Government prescribes. The Act caps the higher limits at ₹5 crore and ₹50 crore.
Delay
Small LLP
Other than a small LLP
Up to 15 days
1 times the normal fee
1 times
More than 15 and up to 30 days
2 times
4 times
More than 30 and up to 60 days
4 times
8 times
More than 60 and up to 90 days
6 times
12 times
More than 90 and up to 180 days
10 times
20 times
More than 180 and up to 360 days
15 times
30 times
Beyond 360 days
15 times plus ₹10 for every day beyond 360
30 times plus ₹20 for every day beyond 360
An example from the tables: a small LLP with a contribution of ₹5 lakh files Form 11 45 days late. The normal fee is ₹100, and the additional fee is 4 times that, ₹400, so it pays ₹500 in all. An LLP that is not small pays 8 times, ₹800, on top of the ₹100. You will see a flat ₹100 a day quoted for LLP forms on other sites. The multiples above are what MCA's current instruction kits list.
Frequently asked questions
₹100 for every day after the 30 days that section 137(1) allows from the AGM, with no upper limit, on top of the ₹200 to ₹600 normal fee.