Understanding ROC Filing Fees and Penalties for Companies
Private Limited, Public Limited, OPCs, and Small Companies in India must adhere to strict filing deadlines set by the Ministry of Corporate Affairs (MCA). Failing to file statutory forms within the prescribed timeline incurs heavy penalties. The penalty structure is divided into two major categories: the flat ₹100/day penalty for annual returns, and the multiplier-based penalty for general forms.
📊Normal Base Fees (Companies)
| Authorised Capital (₹) | Normal Fee (All Companies) |
|---|---|
| Up to ₹1 Lakh | ₹ 200 |
| ₹1 Lakh to ₹5 Lakhs | ₹ 300 |
| ₹5 Lakhs to ₹25 Lakhs | ₹ 400 |
| ₹25 Lakhs to ₹1 Crore | ₹ 500 |
| More than ₹1 Crore | ₹ 600 |
AOC-4 and MGT-7 Late Filing Penalty
Forms like AOC-4 (Financial Statements) and MGT-7 (Annual Return) do not follow the standard multiplier penalty. Instead, they attract an uncapped penalty of ₹100 per day. A delay of one year can cost the company ₹36,500 in penalties alone per form.
The 2020 Decriminalization & Statutory Penalties (MGT-14, DIR-12, BEN-2)
Following the Companies (Amendment) Act, 2020, severe criminal fines were converted into civil adjudication penalties. Our engine calculates these exact statutory liabilities. For example:
- MGT-14 (Resolutions): The devastating pre-2020 fines (up to ₹25 Lakhs) were slashed to a flat ₹10,000 base + ₹100/day (capped at ₹2,00,000 for the company and ₹50,000 for the officer) under the amended Section 117(2).
- DIR-12 (Directors): Governed by the Chapter XI residuary penalty (Section 172), delays attract a base penalty of ₹50,000 + ₹500/day for both the company and the officer in default.
- BEN-2 (Significant Beneficial Owner): Under Section 90(11), delays incur ₹1,00,000 + ₹500/day for the company and ₹25,000 + ₹200/day for the officer.
🛡️ Section 446B Halving Relief
The Companies Act provides immense relief to Small Companies, One Person Companies (OPCs), and Startups under Section 446B. If your company falls into these categories, any statutory adjudication penalty (e.g., Section 450 for DPT-3, Section 172 for DIR-12) is automatically slashed by 50%. Our calculator natively applies this 50% discount and halves the maximum penalty caps when you select "Small" or "OPC" as your company type.