{"id":46951,"date":"2026-05-23T17:06:41","date_gmt":"2026-05-23T11:36:41","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/learn\/?p=46951"},"modified":"2026-05-23T17:08:21","modified_gmt":"2026-05-23T11:38:21","slug":"penalty-for-late-roc-filing","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/penalty-for-late-roc-filing\/","title":{"rendered":"Penalty for Late ROC Filing: Fees, Consequences & Compliance Guide for Companies"},"content":{"rendered":"

Businesses that file late with the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA) could face increasing penalties for non-compliance and serious compliance risks in India. Timely annual compliance for companies<\/a> is essential to avoid such penalties and ensure smooth business operations.<\/p>\n

What is ROC Filing?<\/h2>\n

Companies are required to make ROC filings<\/a> each year under the Companies Act, 2013 to ensure transparency and compliance with regulations.<\/p>\n

For example, all registered companies must file Form AOC-4<\/a> (financial statements) within 30 days of the Annual General Meeting (AGM).<\/p>\n

All registered companies must file Form MGT-7<\/a> (annual return) within 60 days of the AGM. Both forms provide stakeholders with updated and accurate data about the company, and if the filings are delayed, the company will incur additional filing fees as per Section 403 of the Companies Act, 2013.<\/p>\n

Failure to meet these deadlines will result in the company incurring a daily fee, may lead to director disqualification under Section 164(2)<\/strong>, and ultimately, possible strike-off of the company by the ROC under Section 248.<\/p>\n

As such, companies should plan their filing schedule around the AGM date, as AGMs are typically held within six months after the end of the company\u2019s financial year.<\/p>\n

Penalty Structure<\/h2>\n

The primary penalty for late ROC filings is a fee of \u20b9100 per day per form, applicable since 1st July 2018. The penalty is the same for both AOC-4 and MGT-7 forms and will continue until the forms are successfully filed.<\/p>\n

For example, an MGT-7 that is 46 days late past the 29th November 2025 deadline would incur \u20b94,600 in additional penalties.<\/p>\n

Multiple delayed filings can result in significant increases in penalty amounts (for example, exceeding \u20b912,400 within a short period).<\/p>\n

Previous graduated scales existed for certain filings (for example, 1x to 12x of normal fee based on the length of delay up to 270 days, then \u20b9100\/day thereafter). However, under the current rules, if companies do not file their major annual filings (AOC-4 and MGT-7) on time, they will incur a penalty of \u20b9100 per day, with no cap.<\/p>\n

Additional Statutory Penalties<\/strong><\/p>\n

In addition to the above:<\/p>\n