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)
| Authorized Capital (₹) | Normal Fee | OPC / Small |
|---|---|---|
| Up to 1 Lakh | ₹ 200 | ₹ 50 |
| 1 Lakh to 5 Lakhs | ₹ 300 | ₹ 100 |
| 5 Lakhs to 25 Lakhs | ₹ 400 | ₹ 150 |
| 25 Lakhs to 1 Crore | ₹ 500 | ₹ 200 |
| More than 1 Crore | ₹ 600 | ₹ 200 |
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.