Penalties Section 403 Companies Act — Additional Fee for Late ROC Filing
Section 403 Companies Act — Additional Fee for Late ROC Filing
Companies Act 2013 — 403
₹100 per day additional fee for documents filed with ROC after the due date. Applies on top of the normal filing fee. No cap — accumulates indefinitely.
The Penalty
₹100 per day for each day after due date
- Cap
- None (accumulates without cap until filed)
- Calculation base
- Calendar days from due date until actual filing with ROC
- Period
- Per day from due date until date of filing
When does this apply?
Document not filed with ROC within the prescribed time period under the relevant section
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹3,000₹100 per day × 30 days
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| MGT-7 filed 60 days late | ₹100 × 60 = ₹6,000 additional fee (plus normal filing fee) | See calculation |
| AOC-4 filed 45 days late | ₹100 × 45 = ₹4,500 additional fee | See calculation |
| DIR-3 KYC filed 120 days late | ₹100 × 120 = ₹12,000 additional fee | See calculation |
How it is levied
Automatically computed by MCA V3 portal at time of filing. Must be paid before filing is accepted.
⚠ VERIFY
s.403 additional fee structure (whether ₹100/day applies uniformly or in slabs for different default periods) may have been modified by MCA circular. Verify the MCA portal fee calculator for your specific form and delay period before paying.