✓ Updated for FY 2026-27event

DIR 12 Fee Calculator — Form DIR-12 Late Filing Fees & Penalty (FY 2026-27)

Q: When is Form DIR-12 required to be filed?

Form DIR-12 must be filed with the Registrar of Companies (ROC) whenever there is an appointment of a director, resignation or cessation of a director, appointment/cessation of Key Managerial Personnel (KMP), or a change in designation (such as Additional Director to Regular Director, or Director to Managing Director).

Q: What is the statutory due date to file DIR-12?

Under Sections 168 and 170 of the Companies Act, 2013 read with Rule 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014, companies must file DIR-12 strictly within 30 calendar days from the effective date of the appointment, resignation, or change in designation.

Q: Does Form DIR-12 have a ₹100 per day penalty like AOC-4 or MGT-7?

No. The flat ₹100 per day late fee applies solely to annual financial returns (AOC-4 and MGT-7). Form DIR-12 is an event-based form governed by Table B multipliers: up to 30 days delay attracts 2× base fee; 31 to 60 days attracts 4×; 61 to 90 days attracts 6×; 91 to 180 days attracts 10×; and 181 to 270 days attracts 12× base fee.

Q: What is the difference between Form DIR-11 and Form DIR-12 for resignation?

Form DIR-12 is filed by the COMPANY with the ROC to update the register of directors within 30 days of resignation (mandatory under Section 168(1)). Form DIR-11 is filed by the RESIGNING DIRECTOR individually to intimate the ROC of their resignation (optional under Rule 16). Filing DIR-11 gives the director statutory proof of resignation if the company fails to file DIR-12.

Q: What documents and attachments are mandatory for director appointment in DIR-12?

Mandatory attachments include: (1) Form DIR-2 (Consent in writing to act as director), (2) Form DIR-8 (Intimation of non-disqualification under Section 164(2)), (3) Certified True Copy of Board/General Meeting Resolution, (4) Letter of Appointment with terms, and (5) Proof of identity and residential address of the appointee.

Q: What documents are required when filing DIR-12 for a director resignation?

For resignation, the company must attach: (1) Formal Notice / Letter of Resignation submitted by the director, (2) Board resolution or intimation taking note of the resignation, and (3) Proof of dispatch/delivery. The resigning director may also optionally file Form DIR-11 within 30 days to protect themselves.

Q: What are the late filing penalties under Table B for Form DIR-12?

DIR-12 is an event-based form governed by Table B multipliers of the normal fee: delay up to 30 days attracts 2× normal fee; 31 to 60 days attracts 4×; 61 to 90 days attracts 6×; 91 to 180 days attracts 10×; and 181 to 270 days attracts 12× normal fee.

Q: Can DIR-12 be filed after 270 days without condonation?

No. Under the second proviso to Section 403(1), if Form DIR-12 is delayed beyond 270 days from the statutory due date, MCA V3 blocks direct filing. The company must file Form CG-1 with the Regional Director for Condonation of Delay before the ROC will accept the belated DIR-12.

Q: Does regularizing an Additional Director at the AGM require Form DIR-12?

Yes. When an Additional Director appointed under Section 161(1) is regularized as an Ordinary/Regular Director at the Annual General Meeting under Section 152, Form DIR-12 must be filed within 30 days of the AGM for change in designation.

Complete guide to file DIR-12 within 30 days of director appointment, resignation, or change in designation. Calculate MCA V3 filing fees, Table B late multipliers (2× to 12×), and checklist rules.

📅 Due: Within 30 days of appointment, resignation, or change

⚖️ Penalty: Table B Multiplier (2x to 12x normal fee)

📋 Under: Sections 168 & 170, Companies Act 2013 read with Rule 17

⚡ Fast Statutory Summary • Sections 168 & 170 & Rule 17

Companies must file DIR-12 within 30 days of appointment, resignation, or designation change of any director or KMP with the ROC. Filing requires Form DIR-2 consent, DIR-8 non-disqualification, and board resolution. Normal fees follow Table A (₹200–₹600). Delayed filing attracts Table B multipliers (2× to 12× base fee), and delays beyond 270 days require Regional Director condonation under Section 403.

✓ Strict Timeline: File DIR-12 within 30 days•✓ Mandatory Attachments: DIR-2 Consent + DIR-8 + Resolution•✓ Table B Multipliers: 2× to 12× Normal Fee•✓ Delay > 270 Days: Section 403 Condonation Required

Direct Statutory AnswerSections 168 & 170, Companies Act, 2013 | Rule 17, Directors Rules, 2014

Form DIR-12 Due Date, Late Fees & Resignation Fee Rules

What is the statutory due date? Form DIR-12 must be filed with the ROC strictly within 30 calendar days from the effective date of appointment, cessation/resignation, or designation change of a Director or KMP.

Does Form DIR-12 have a ₹100/day penalty? NO. The ₹100 per day penalty applies exclusively to annual financial statements (AOC-4) and annual returns (MGT-7). Form DIR-12 is an event-based form governed by Table B late fee multipliers (2× to 12× normal base fee).

What is the fee for director resignation? The government fee for filing a director resignation in Form DIR-12 is identical to appointment fees (governed by Table A based on Authorized Share Capital: ₹200 to ₹600). If filed within 30 days of the effective resignation date, zero late fee applies.

DIR-11 vs DIR-12: Form DIR-12 is filed by the company to update MCA records (mandatory). Form DIR-11 is filed by the resigning director individually (optional under Rule 16) to ensure legal proof of resignation if the company delays filing DIR-12.

Deadline: Within 30 days of event

Late Fee: Table B (2× to 12× base fee)

Approval Mode: STP / Non-STP on MCA V3

Interactive Calculator

Form DIR-12 Fee & Multiplier Calculator (FY 2026-27)

Calculate MCA V3 filing fees, Table B late escalation multipliers, and statutory deadlines for appointment, resignation, and regularization.

Step 1: Select Corporate Trigger Event

Step 2: Authorized Nominal Share Capital (Table A Item 5 & 6)Current Normal Base Fee: ₹400

₹

Step 3: Effective Event Date & Proposed Filing Date

Effective Date of Appointment / Change

3 Oct 2026

Statutory 30-Day Deadline: 02 Nov 2026

Proposed / Actual Filing Date

23 Oct 2026

Within statutory 30-day window (NIL late fee)

MCA V3 Fee Assessment

Total Government Fee Payable

₹400

Normal base fee only (No late fee)

Normal Base Fee:₹400Table A Item 5/6

Days Delayed:0 daysBeyond 30-day deadline

Table B Multiplier:NIL (0x)Rule 12 Table B

Additional Late Fee:₹0Payable at checkout

Event: appointment | Capital: ₹10,00,000

Table B Late Multiplier Schedule for Form DIR-12

Tier	Delay Beyond 30 Days	Late Multiplier	Late Fee for ₹10,00,000 Cap	Total Payable	Statutory Rule
On-Time	Within 30 calendar days	NIL (0x)	₹0	₹400	Sec 168 / 170 compliance
Tier 1	Up to 30 days	2× Normal Fee	₹800	₹1,200	Delay up to 1 month beyond the statutory 30-day window
Tier 2	31 to 60 days	4× Normal Fee	₹1,600	₹2,000	Delay between 1 and 2 months beyond statutory due date
Tier 3	61 to 90 days	6× Normal Fee	₹2,400	₹2,800	Delay between 2 and 3 months beyond statutory due date
Tier 4	91 to 180 days	10× Normal Fee	₹4,000	₹4,400	Major delay between 3 and 6 months
Tier 5	181 to 270 days	12× Normal Fee	₹4,800	₹5,200	Maximum statutory multiplier under Table B
Beyond 270d	More than 270 days	12× + Condonation	₹4,800	₹5,200	Section 403 second proviso: Prior Condonation from RD / Central Govt required via Form CG-1

Mandatory Attachments Checklist on MCA V3: APPOINTMENT

Ensure all statutory attachments are signed, dated, and converted into clean PDF format prior to uploading Form DIR-12:

1. Form DIR-2 (Consent to Act as Director): Written consent in terms of Section 152(5) and Rule 8 of Directors Rules, 2014, signed by the appointee.
2. Form DIR-8 (Intimation of Non-Disqualification): Declaration under Section 164(2) confirming the director is not disqualified in any other company.
3. Certified True Copy of Board Resolution: Duly signed board resolution authorizing the appointment (under Section 161(1) for Additional Director).
4. Form MBP-1 (Disclosure of Interest): Notice of disclosure of interest in other entities under Section 184(1).
5. Letter of Appointment & KYC Proofs: Copy of formal appointment letter with terms, PAN card copy, and residential address proof.

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📌Key Facts

Filed ByPrivate Limited, Public Limited, One Person Company (OPC), Section 8 Company, Producer Company
Due DateWithin 30 days of appointment, resignation, or change
Section ReferenceSections 168 & 170, Companies Act 2013 read with Rule 17
Concessional Fee Applies?No

📊Fee Schedule

Nominal Capital Bracket	Normal Filing Fee
Less than ₹1,00,000	₹200
₹1,00,000 or more but less than ₹5,00,000	₹300
₹5,00,000 or more but less than ₹25,00,000	₹400
₹25,00,000 or more but less than ₹1 crore	₹500
₹1 crore or more	₹600
Company not having share capital	₹200

What is DIR-12?

Form DIR-12 is the statutory e-form mandated under Sections 168 and 170 of the Companies Act, 2013 read with Rule 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014, filed with the Ministry of Corporate Affairs (MCA) to intimate the Registrar of Companies (ROC) regarding particulars of appointment, cessation, or change in designation of Directors and Key Managerial Personnel (KMP).

Whenever a company alters its board composition or executive leadership, filing Form DIR-12 on the MCA V3 portal updates the public master data of the company on the MCA registry. Because master data drives banking relationships, vendor diligence, GST registrations, and statutory credibility, timely filing is vital.

Who Must File DIR-12?

Every incorporated company—including Private Limited Companies, Public Limited Companies (unlisted and listed), One Person Companies (OPC), Section 8 Non-Profit Companies, and Producer Companies—must file Form DIR-12 whenever any of the following corporate events take place:

Appointment of New Director: Additional Director (Sec 161(1)), Alternate Director (Sec 161(2)), Nominee Director (Sec 161(3)), Casual Vacancy Director (Sec 161(4)), or Independent Director (Sec 149).
Regularization of Director: Confirmation of an Additional Director as a permanent Director at the Annual General Meeting (Sec 152).
Resignation or Cessation: Resignation under Section 168, vacation of office under Section 167, removal by shareholders under Section 169, or disqualification under Section 164.
Change in Designation: Elevation from Director to Managing Director (MD), Whole-Time Director (WTD), or Executive Director.
Appointment or Cessation of KMP: Managing Director, CEO, CFO, Manager, or Whole-Time Company Secretary (CS) under Section 203.

DIR-12 Due Date & Timeline

Companies are legally required to file DIR-12 within 30 days of the triggering event:

Day 0 Anchor Date: The 30-day countdown begins on the effective date of appointment or resignation specified in the Board Resolution or Resignation Letter. Day 0 is excluded, and counting starts on Day 1.
Example Timeline: If a director is appointed at a Board Meeting on 10th April, the statutory 30-day window expires on 10th May. Filing on 11th May constitutes Day 1 of statutory delay.
No Backdating Allowed: MCA V3 system validates event dates against company master data, board meeting intimations, and digital signature timestamps. Belated filings cannot be backdated.
Simultaneous Events: Multiple appointments or resignations effective on the same date can be combined into a single Form DIR-12, saving MCA base filing fees.

Consequences of Late Filing DIR-12

Failing to file DIR-12 within 30 days exposes the company and its officers to three distinct legal consequences:

1. Table B Additional Filing Fee Multipliers (Rule 12 Annexure)

Unlike annual returns which carry ₹100/day fees, Form DIR-12 is an event-based form governed by Table B escalation multipliers:

Delay up to 30 days: 2 times the normal filing fee (2×)
Delay 31 to 60 days: 4 times the normal filing fee (4×)
Delay 61 to 90 days: 6 times the normal filing fee (6×)
Delay 91 to 180 days: 10 times the normal filing fee (10×)
Delay 181 to 270 days: 12 times the normal filing fee (12×)

2. Section 403 Hard Stop (> 270 Days Delay)

If Form DIR-12 is delayed beyond 270 days from the statutory due date (total 300 days from event), self-service filing on MCA V3 is automatically blocked. The company cannot file the form without first obtaining Condonation of Delay from the Regional Director (RD) via Form CG-1 under Section 460.

3. Section 172 Residuary Penalties

Under Section 172 of the Companies Act, 2013, default in filing director particulars attracts a company fine of ₹50,000, plus a continuing penalty of ₹500 per day of default (up to ₹3,00,000 for the company and ₹1,00,000 for every officer in default). Eligible Small Companies and Startups receive a 50% statutory reduction under Section 446B.

📋 Form DIR-12 Mandatory Attachments Checklist by Corporate Event

Under Rule 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014, incomplete attachments result in form rejection on MCA V3.

Corporate Event	Statutory Authority	Mandatory Attachments Required on MCA V3	Signatory Requirement
Appointment of New / Additional Director	Section 161(1) / Section 152	1. Form DIR-2: Consent to act as Director 2. Form DIR-8: Intimation of non-disqualification (Sec 164(2)) 3. Board/EGM Resolution: Certified true copy 4. ID & Address Proof: PAN card and residential proof	Existing Director + Appointee DSC
Resignation of Director	Section 168(1)	1. Formal Resignation Notice: Signed letter specifying effective date 2. Board Resolution / Intimation: Acknowledging receipt of resignation 3. Proof of Delivery: Dispatch receipt / email acknowledgment	Continuing Director DSC
Regularization of Additional Director at AGM	Section 152(2) & Section 161(1)	1. AGM Ordinary Resolution: Passed by shareholders 2. Form DIR-2 & DIR-8: Fresh consent and declaration 3. Scrutinizer Report: For voting verification (if applicable)	Authorized Director DSC
Appointment or Cessation of KMP (MD, CEO, CFO, CS)	Section 203	1. Board Resolution: Approving appointment terms / cessation 2. Consent Letter: From appointee KMP 3. Membership Proof: For Company Secretary (ICSI Certificate)	Director / MD DSC

🛡️ Form DIR-12 vs Form DIR-11: Statutory Differences for Resigning Directors

Critical distinction between corporate filing responsibility (DIR-12) and director personal protective filing (DIR-11).

Comparison Aspect	Form DIR-12 (Company Filing)	Form DIR-11 (Director Personal Return)
Statutory Mandate	MANDATORY on the Company (Sec 168(1) & 170(2))	OPTIONAL on the Resigning Director (Rule 16)
Statutory Due Date	Strictly within 30 days of resignation/appointment	Within 30 days of resignation notice to company
Filing Authority & Signature	Authorized continuing Director / CS + Professional Certification	Resigning Director personally using their own Class 3 DSC
MCA V3 Normal Base Fee	₹200 to ₹600 (based on authorized capital bracket)	Flat ₹300 individual e-Challan fee
If Company Fails to File	Company master data frozen; Table B late multipliers (2× to 12×)	Protects director against post-resignation liabilities and bank claims

⏱️ Form DIR-12 Late Fee Multipliers & Section 172 Residuary Penalties

Late filing fees escalate under Table B of the Fees Rules. Delays exceeding 270 days require prior Condonation of Delay from the Regional Director.

Delay Duration Beyond 30 Days	Table B Multiplier	Sample Fee (₹10L Capital)	Civil Adjudication Exposure (Sec 172)
1 to 30 Days Delay	2× Normal Fee	₹400 + ₹800 = ₹1,200	Low adjudication risk if filed before ROC notice
31 to 60 Days Delay	4× Normal Fee	₹400 + ₹1,600 = ₹2,000	Section 172 inquiry risk: ₹50k base fine
61 to 90 Days Delay	6× Normal Fee	₹400 + ₹2,400 = ₹2,800	Continuing fine: ₹50,000 + ₹500/day
91 to 180 Days Delay	10× Normal Fee	₹400 + ₹4,000 = ₹4,400	ROC Show Cause Notice issued for board defect
181 to 270 Days Delay	12× Normal Fee	₹400 + ₹4,800 = ₹5,200	Max fee bracket; board resolutions voidable
Beyond 270 Days Delay	PORTAL BLOCKED	Section 403 Hard Stop	Must file Form CG-1 for Condonation of Delay to Regional Director

Fee Calculation Example

Real-World Illustration: A Private Limited Company with an authorized nominal capital of ₹15 Lakhs appoints an Additional Director on 1st August 2026.

Statutory Due Date: 31st August 2026 (strictly within 30 days).
Nominal Capital Bracket: ₹5 Lakhs to < ₹25 Lakhs → Normal Base Filing Fee = ₹400.

Scenario 1 — On-Time Filing (On or before 31st August 2026):

Normal Filing Fee: ₹400
Late Multiplier: ₹0
Total MCA Challan: ₹400

Scenario 2 — Delayed by 25 Days (Filing on 25th September 2026):

Delay Bracket: 1 to 30 days → Multiplier = 2× normal fee
Additional Fee: ₹400 × 2 = ₹800
Total MCA Challan: ₹400 + ₹800 = ₹1,200

Scenario 3 — Delayed by 75 Days (Filing on 14th November 2026):

Delay Bracket: 61 to 90 days → Multiplier = 6× normal fee
Additional Fee: ₹400 × 6 = ₹2,400
Total MCA Challan: ₹400 + ₹2,400 = ₹2,800

Scenario 4 — Delayed by 210 Days (Filing in April 2027):

Delay Bracket: 181 to 270 days → Multiplier = 12× normal fee
Additional Fee: ₹400 × 12 = ₹4,800
Total MCA Challan: ₹400 + ₹4,800 = ₹5,200

Frequently Asked Questions

When is Form DIR-12 required to be filed?

Form DIR-12 must be filed with the Registrar of Companies (ROC) whenever there is an appointment of a director, resignation or cessation of a director, appointment/cessation of Key Managerial Personnel (KMP), or a change in designation (such as Additional Director to Regular Director, or Director to Managing Director).

What is the statutory due date to file DIR-12?

Under Sections 168 and 170 of the Companies Act, 2013 read with Rule 17 of the Companies (Appointment and Qualification of Directors) Rules, 2014, companies must file DIR-12 strictly within 30 calendar days from the effective date of the appointment, resignation, or change in designation.

What is the fee for filing director resignation in Form DIR-12? (Resignation fee)

The government fee for filing a director resignation in Form DIR-12 is identical to the appointment fee, governed by Table A (Items 5 & 6) based on Authorized Capital: <₹1L: ₹200; ₹1L–₹5L: ₹300; ₹5L–₹25L: ₹400; ₹25L–₹1Cr: ₹500; ≥₹1Cr: ₹600. If filed within 30 days of the effective resignation date, no late fee applies.

Does Form DIR-12 have a ₹100 per day penalty like AOC-4 or MGT-7?

No. The flat ₹100 per day late fee applies solely to annual financial returns (AOC-4 and MGT-7). Form DIR-12 is an event-based form governed by Table B multipliers: up to 30 days delay attracts 2× base fee; 31 to 60 days attracts 4×; 61 to 90 days attracts 6×; 91 to 180 days attracts 10×; and 181 to 270 days attracts 12× base fee.

What is the difference between Form DIR-11 and Form DIR-12 for resignation?

Form DIR-12 is filed by the COMPANY with the ROC to update the register of directors within 30 days of resignation (mandatory under Section 168(1)). Form DIR-11 is filed by the RESIGNING DIRECTOR individually to intimate the ROC of their resignation (optional under Rule 16). Filing DIR-11 gives the director statutory proof of resignation if the company fails to file DIR-12.

What documents and attachments are mandatory for director appointment in DIR-12?

Mandatory attachments include: (1) Form DIR-2 (Consent in writing to act as director), (2) Form DIR-8 (Intimation of non-disqualification under Section 164(2)), (3) Certified True Copy of Board/General Meeting Resolution, (4) Letter of Appointment with terms, and (5) Proof of identity and residential address of the appointee.

What documents are required when filing DIR-12 for a director resignation?

For resignation, the company must attach: (1) Formal Notice / Letter of Resignation submitted by the director, (2) Board resolution or intimation taking note of the resignation, and (3) Proof of dispatch/delivery. The resigning director may also optionally file Form DIR-11 within 30 days to protect themselves.

What are the late filing penalties under Table B for Form DIR-12?

DIR-12 is an event-based form governed by Table B multipliers of the normal fee: delay up to 30 days attracts 2× normal fee; 31 to 60 days attracts 4×; 61 to 90 days attracts 6×; 91 to 180 days attracts 10×; and 181 to 270 days attracts 12× normal fee.

Can DIR-12 be filed after 270 days without condonation?

No. Under the second proviso to Section 403(1), if Form DIR-12 is delayed beyond 270 days from the statutory due date, MCA V3 blocks direct filing. The company must file Form CG-1 with the Regional Director for Condonation of Delay before the ROC will accept the belated DIR-12.

Does regularizing an Additional Director at the AGM require Form DIR-12?

Yes. When an Additional Director appointed under Section 161(1) is regularized as an Ordinary/Regular Director at the Annual General Meeting under Section 152, Form DIR-12 must be filed within 30 days of the AGM for change in designation.

Can multiple director appointments and resignations be filed in one Form DIR-12?

Yes. If multiple appointments, cessations, or designations occur on the same effective date, they can be clubbed into a single Form DIR-12 filing on MCA V3, requiring only one base fee payment.

Who must sign and certify Form DIR-12 on MCA V3?

Form DIR-12 must be digitally signed with a Class 3 DSC by an existing Director, Manager, Company Secretary, or CEO/CFO of the company. It must also be certified by an independent practicing professional (CA, CS, or CMA in whole-time practice) confirming statutory verification.

Often filed together with:

DIR-3 KYC— Director KYC Web (Triennial Cycle & Change Update)MGT-14— Filing of Resolutions and Agreements to the Registrar

Other calculators:

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Statutory Disclaimer: Fees and late filing multipliers are estimated based on published schedules under the Companies (Registration Offices and Fees) Rules, 2014 and Companies Act, 2013. Always verify final challan values on MCA21 portal before filing.

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