RoC Additional Fee & Late Filing Fee Table – Companies (Registration Offices and Fees) Rules, 2014
Why This Table Matters
Every form filed with the Registrar of Companies (RoC) on the MCA portal — from a simple change of registered office to the annual return — attracts a normal filing fee. Miss the due date, and an additional fee (also called a late fee or penalty fee) kicks in on top of the normal fee.
The rates are prescribed under Rule 12 of the Companies (Registration Offices and Fees) Rules, 2014, read with Section 403 of the Companies Act, 2013, and the Annexure “Table of Fees” issued by the MCA. This reference consolidates the normal fee slabs, the additional fee multiples for delayed filing, and the separate flat-rate structure that applies to annual filing forms.
A. Normal Filing Fee — Companies Having Share Capital
The normal fee for filing most e-forms with the RoC depends on the company’s nominal share capital, not its paid-up capital:
| Nominal Share Capital | Fee (₹) |
|---|---|
| Less than ₹1,00,000 | 200 |
| ₹1,00,000 to less than ₹5,00,000 | 300 |
| ₹5,00,000 to less than ₹25,00,000 | 400 |
| ₹25,00,000 to less than ₹1,00,00,000 (1 crore) | 500 |
| ₹1,00,00,000 (1 crore) or more | 600 |
For companies not having share capital, a flat fee of ₹200 applies for filing or registering most documents and facts with the Registrar.
This is the “normal fee” table (Table A, para 5 & 6 of the Annexure). Fees for incorporation itself, and for increase in authorised capital, follow a separate slab structure under the same Annexure.
B. Additional Fee for Delayed Filing (General Forms)
For most e-forms — other than forms for increase in nominal share capital, forms under Sections 92 and 137 (annual return and financial statements), and charge-related forms (CHG series) — delay attracts a multiple of the normal fee:
| Period of Delay | Additional Fee |
|---|---|
| Up to 15 days | One time of normal filing fee |
| More than 15 days and up to 30 days | 2 times of normal fee |
| More than 30 days and up to 60 days | 4 times of normal fee |
| More than 60 days and up to 90 days | 6 times of normal fee |
| More than 90 days and up to 180 days | 10 times of normal fee |
| More than 180 days and up to 270 days | 12 times of normal fee |
Beyond 270 days, filing is not permitted through the normal additional-fee route — the second proviso to Section 403(1) applies, which generally requires condonation or compounding, since the belated document is treated as not filed for the purposes of the section unless the Tribunal or Central Government allows it.
C. Higher Additional Fee — Repeat Defaulters
Where a company delays filing specific forms — INC-22 (change of registered office) or PAS-3 (return of allotment) — on two or more occasions within 365 days of the date of filing the last belated e-form for which additional fee or higher additional fee was payable, a higher additional fee applies instead of the normal additional fee (the two are not charged together). The higher additional fee rates and trigger conditions have been tightened by subsequent amendments to Rule 12, so always cross-check the current rate on the MCA e-filing fee calculator before advising a client, since MCA revises these slabs periodically through amendment notifications.
D. Special Flat-Rate Additional Fee — Annual Return & Financial Statements (Sections 92 & 137)
MGT-7 / MGT-7A (annual return) and AOC-4 / AOC-4 XBRL / AOC-4 CFS (financial statements) do not follow the multiple-of-fee table above. Instead, a flat additional fee of ₹100 per day of delay, with no upper cap, applies from the date the form was due until the date it is actually filed. This was introduced via amendment to the fee rules effective 1 July 2018 and remains materially in force, though always verify against the live MCA fee calculator before relying on it for a specific filing, since per-day fee structures are periodically revisited.
Because there is no ceiling, delay in filing MGT-7/MGT-7A or AOC-4 can become disproportionately expensive compared to other forms — this is one of the most common reasons CS/CA professionals flag annual filing as the top compliance priority each year, and a key reason MCA periodically opens condonation/amnesty windows such as the Companies Compliance Facilitation Scheme (CCFS-2026) for defaulting companies.
E. Additional Fee for Increase in Authorised Share Capital
| Delay Period | Additional Fee |
|---|---|
| Up to 6 months | 2.5% per month on the applicable fee for the capital increase |
| Beyond 6 months | 3% per month on the applicable fee for the capital increase |
F. Charge-Related Forms (CHG Series)
Charge creation, modification, and satisfaction filings (CHG-1, CHG-4, etc.) carry their own timeline and fee structure under Sections 77, 78, and 87, distinct from the general table above — delays beyond the outer limit require filing CHG-8 for condonation of delay by the Regional Director/Central Government. See the CHG-8 condonation of delay guide on this site for the applicable timelines.
Key Takeaways
- Normal fee for most forms depends on the company’s nominal share capital slab; companies without share capital pay a flat ₹200.
- General forms (excluding annual return, financial statements, and charge forms) attract additional fee as a multiple of the normal fee, ranging from 1x (up to 15 days) to 12x (up to 270 days).
- MGT-7, MGT-7A, and AOC-4 forms are the big exception — additional fee is a flat ₹100/day with no cap, making delayed annual filing the costliest category of default.
- Repeat delay in INC-22 or PAS-3 within a 365-day window can trigger a higher additional fee in place of the standard multiple.
- Beyond 270 days of delay (for general forms), filing typically requires condonation rather than simple payment of additional fee.
- Fee rates are amended periodically by the MCA — always cross-check the live MCA fee calculator on the portal before finalising fee estimates for a client filing.