Every ROC form has a clock.
Here is each one, with its price for missing it.
The 9 MCA filings a company or LLP actually has to diarise — what each form does, who files it, the statutory due rule, the practical date for this cycle, and what a late filing costs, from the uncapped ₹100/day on the annual filings to the 1x–12x slab ladder on everything else.
Last reviewed: 2026-08-19 · every figure carries its source · dates match our compliance calendar →
- ✓9 forms — 7 company, 2 LLP
- ✓AGM-linked: ADT-1 in 15 days, AOC-4 in 30, MGT-7 in 60
- ✓DIR-3 KYC is now triennial — 30 June, not 30 September
- ✓LLP ₹100/day ended 31 Mar 2022 — slab multiples now
Files the year's audited financial statements — balance sheet, P&L, Board's report — with the ROC.
Annual return of shareholding, members, directors, KMP, meetings and remuneration.
Abridged annual return for OPCs and small companies — fewer fields, no MGT-8.
KYC of every DIN holder — now once every third financial year, by 30 June.
Return of deposits and of borrowings not treated as deposits, as at 31 March.
Half-yearly return of dues to micro and small suppliers outstanding beyond 45 days.
Notice to the ROC of the statutory auditor's appointment or reappointment.
LLP annual return — partners, designated partners, contributions and changes.
LLP statement of account and solvency, with the mandatory MSMED disclosure.
What late filing costs: the additional-fee ladder
Two regimes coexist under the Companies (Registration Offices and Fees) Rules 2014 (Rule 12 + Annexure, made under s.403, Companies Act 2013) — and LLPs sit under a third, separate ladder in the LLP Rules 2009.
Applies to: The annual-filing forms under s.92 (MGT-7 / MGT-7A) and s.137 (AOC-4 / AOC-4 CFS / AOC-4 XBRL family). In force since 1 Jul 2018 via the Companies (Registration Offices and Fees) Second Amendment Rules 2018 read with s.403 as amended by the Companies (Amendment) Act 2017.
As amended by the Companies (Registration Offices and Fees) Amendment Rules 2022, w.e.f. 1 Jul 2022.
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1x normal fee |
| More than 15, up to 30 days | 2x normal fee |
| More than 30, up to 60 days | 4x normal fee |
| More than 60, up to 90 days | 6x normal fee |
| More than 90, up to 180 days | 10x normal fee |
| Beyond 180 days | 12x normal fee |
A parallel 'higher additional fee' column — 3x, 6x, 9x, 15x, 18x for the same slabs — applies where there is default on two or more occasions in submitting belated forms within 365 days (increase-of-capital and charge forms excluded from higher-fee treatment; charge forms have their own table).
Normal fees follow the nominal-share-capital slab (₹200 for < ₹1 lakh up to ₹600 for ≥ ₹1 crore; ₹200 flat for companies without share capital — long-standing schedule, not re-verified this pass).
LLP Rules 2009 as amended by the LLP (Amendment) Rules 2022, w.e.f. 1 Apr 2022 — replacing the pre-Apr-2022 flat ₹100/day. Small LLP (s.2(1)(ta), LLP Act): contribution ≤ ₹25 lakh and turnover ≤ ₹40 lakh.
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1x | 1x |
| More than 15, up to 30 days | 2x | 4x |
| More than 30, up to 60 days | 4x | 8x |
| More than 60, up to 90 days | 6x | 12x |
| More than 90, up to 180 days | 10x | 20x |
| More than 180, up to 360 days | 15x | 30x |
Beyond 360 days, Forms 8 & 11 attract 15x + ₹10/day (small LLPs) or 30x + ₹20/day (other LLPs) for the period beyond day 360.
SCC OnLine — MCA increases additional fee for delay in filing of forms (Companies (Registration Offices and Fees) Amendment Rules 2022) →
Taxmann — MCA amends Companies (Registration Offices and Fees) Rules 2014: additional fee and higher additional fee →
TaxGuru — Reduced additional fees for filing annual returns of LLPs →
See these dates in context
Every due date on this page — 15 Oct for ADT-1, 30 Oct for AOC-4 and LLP Form 8, 31 Oct for MSME-1, 29 Nov for MGT-7 — sits in our month-by-month compliance calendar alongside the GST, TDS and labour-law deadlines that share the same weeks.
Where this page is honest about not knowing
Items below were stated by the research from memory or a single secondary source and were not re-verified against the gazette this pass. They are flagged in the page copy rather than silently trusted.
- DPT-3 Rule 21 penalty figures (fine up to ₹5,000 plus ₹500/day of continuing contravention) are stated from the rule text as remembered — not re-verified against a source this pass.
- Section 76A quantum for deposit defaults (company ₹1 crore or twice the deposit up to ₹10 crore; officers up to 7 years + ₹25 lakh–₹2 crore fine) is statutory memory — not re-verified this pass.
- MCA General Circular No. 02/2026 as the specific instrument extending the FY 2025-26 DPT-3 date to 31 Jul 2026 without additional fee was relayed by search summaries — the circular text itself was not fetched.
- A July 2024 revision of the MSME-1 format (reportedly adding fields for payments made beyond 45 days during the half-year, not only closing outstandings) was not verified this pass and is deliberately kept out of the page copy.
- MGT-8 certification being embedded within the V3 MGT-7 web form (rather than a separate attachment) is single-source — TaxGuru's V3 Lot-3 FAQ summary.
- Normal-fee slabs by nominal share capital (₹200/₹300/₹400/₹500/₹600) are the long-standing Fees Rules schedule — not re-verified this pass.
- The s.405(4) penalty set (₹20,000 + ₹1,000/day, cap ₹3 lakh) rests on secondary coverage of the Companies (Amendment) Act 2020; several older articles still quote the pre-2020 'fine up to ₹25,000' — confirm against the gazette before relying on it.
- The exact slab alignment and carve-outs of the 'higher additional fee' column (3x/6x/9x/15x/18x; repeat default within 365 days; exclusion of increase-of-capital and charge forms) are summarized from Taxmann/SCC secondary coverage — the amendment gazette was not fetched directly.
- Day-count convention: for a 30-Sep AGM this page shows 30 Oct (AOC-4) and 29 Nov (MGT-7) per General Clauses Act counting, consistent with the site calendar; SAG Infotech and most practitioner calendars publish 29 Oct / 28 Nov. The safe filing target is the earlier date.
This is a filing reference, not legal advice. Filing obligations turn on your company's own facts — its AGM date, paid-up capital, turnover, borrowings, supplier profile and any ROC extension in force. This page is a reference to the forms and their statutory due rules, not legal or professional advice, and it does not create an advocate-client relationship. Due dates shown assume an AGM held on 30 September 2026 where the rule is AGM-linked; MCA extends dates ad hoc in some years and this page encodes the statutory position, so verify the current date on mca.gov.in before filing, and take advice on your own facts before acting. Forms and figures here were reviewed on 19 August 2026.
Frequently asked
Which ROC forms carry the ₹100/day late fee, and is there a cap?
The flat ₹100 per day of delay — with no upper cap — applies to the annual-filing forms under s.92 and s.137 of the Companies Act 2013: MGT-7 / MGT-7A and the AOC-4 family (AOC-4, AOC-4 CFS, AOC-4 XBRL). It has been in force since 1 July 2018. Other company forms such as ADT-1 and DPT-3 instead follow the slab ladder: 1x of the normal fee up to 15 days' delay, rising through 2x, 4x, 6x and 10x to 12x beyond 180 days.
When are AOC-4 and MGT-7 due for an AGM held 30 September 2026?
AOC-4 is due within 30 days of the AGM — 30 October 2026, counting per the General Clauses Act, though most practitioner calendars conservatively target 29 October. MGT-7 is due within 60 days — 29 November 2026, with practitioners commonly targeting 28 November. ADT-1, the auditor-appointment notice, is due earlier still: within 15 days, i.e. 15 October 2026. The safe filing target is always the earlier date.
Is DIR-3 KYC still due every year by 30 September?
No. Rule 12A was substituted by the Companies (Appointment and Qualification of Directors) Amendment Rules 2025 (notified 31 December 2025, effective 31 March 2026). DIN holders now file a single unified Form DIR-3 KYC Web once every third consecutive financial year, by 30 June — a director compliant through FY 2025-26 is next due 30 June 2028. Changes to mobile, email or address must still be intimated within 30 days, any year. Missing the deadline deactivates the DIN; reactivation costs ₹5,000.
We have never accepted a public deposit — do we still file DPT-3?
Almost certainly yes. DPT-3 also reports 'particulars of transactions not considered deposits' — director loans, inter-corporate borrowings, bank and financial-institution loans, and qualifying advances. Any such amount outstanding as at 31 March triggers the return, due 30 June. Only a company with genuinely nothing outstanding under any head has nothing to report.
Which companies file MGT-7A instead of MGT-7?
OPCs and 'small companies' under s.2(85), Companies Act 2013 — paid-up capital ≤ ₹4 crore AND turnover ≤ ₹40 crore (limits set by the 2022 Definitions Amendment Rules). Both limits must be within bounds, and holding companies, subsidiaries, s.8 companies and companies governed by a special Act can never be small companies, whatever their size — they file MGT-7.
What do LLPs file each year, and is the LLP late fee still ₹100/day?
Two filings: Form 11 (annual return) within 60 days of FY close — 30 May — and Form 8 (Statement of Account and Solvency) within 30 days of the six months ending 30 September — 30 October. The flat ₹100/day regime ended 31 March 2022. Since 1 April 2022, late fees are multiples of the normal fee: small LLPs run 1x/2x/4x/6x/10x/15x by delay slab and other LLPs 1x/4x/8x/12x/20x/30x, with a per-day component (₹10/day small, ₹20/day other) only beyond 360 days for Forms 8 and 11.
Does every company have to file MSME-1 twice a year?
No — only companies with amounts due to Udyam-registered micro or small enterprise suppliers outstanding beyond 45 days (counted from acceptance or deemed acceptance under s.15, MSMED Act). If nothing is outstanding beyond 45 days, no return is required; a nil MSME-1 is not mandated. When it does apply, the half-years are April–September (due 31 October) and October–March (due 30 April), and the exposure for non-filing is the s.405(4) penalty — up to ₹3 lakh.
- ClearTax — Form AOC-4 →
AOC-4 / CFS / XBRL applicability, attachments and the ₹100/day regime.
- SAG Infotech — ROC annual return due dates →
MGT-7 due-date practice (28/29 Nov for a 30-Sep AGM) and penalties.
- ClearTax — Applicability of e-form MGT-7A →
MGT-7A scope: OPCs and small companies under s.2(85).
- TaxGuru — Director KYC rules overhauled: triennial filing requirement →
The substituted Rule 12A: DIR-3 KYC Web once every third FY, due 30 June.
- ClearTax — Form DPT-3 →
DPT-3 scope, exempted-deposit reporting and the auditor's certificate.
- TaxGuru — Form MSME-1 filing, due dates, applicability, penalty →
MSME-1 half-yearly cycle and the s.405(4) penalty set.
- CRSPL — Is filing Form ADT-1 mandatory for the first auditor? →
ADT-1 15-day window and the 2025 first-auditor change (G.S.R. 359(E)).
- ClearTax — LLP annual filings →
Form 11 / Form 8 deadlines and the post-2022 LLP fee ladder.
- IndiaFilings — LLP Form 8: Statement of Account and Solvency →
Form 8 parts, MSMED disclosure and audit thresholds.
- SCC OnLine — Companies (Registration Offices and Fees) Amendment Rules 2022 →
The 1x–12x company slab ladder and the higher-additional-fee column.
- TaxGuru — MCA V3 portal: filing of 38 e-forms from 14 July 2025 (FAQs) →
The V3 web-form migration for AOC-4 / MGT-7 and the MGT-8 embedding.