Normal fee
Under the Table of Fees in the Companies (Registration Offices and Fees) Rules, 2014, a company with share capital pays a normal fee for each document based on its nominal (authorised) capital: ₹200 below ₹1 lakh, ₹300 from ₹1 lakh, ₹400 from ₹5 lakh, ₹500 from ₹25 lakh and ₹600 at ₹1 crore and above. A company without share capital pays ₹200. MSME Form I has no fee; DIR-3 KYC is free if filed on time.
Additional fee for delay
Since 1 July 2018, AOC-4 (all variants) and MGT-7/MGT-7A carry a flat ₹100 for each day of delay with no cap. Other forms follow the multiple table in force from 1 July 2022:
| Delay | Additional fee | Higher fee* |
|---|---|---|
| Up to 15 days (ss.139, 157 only) | 1 × normal fee | — |
| Up to 30 days (16–30 for ss.139, 157) | 2 × | 3 × |
| 31–60 days | 4 × | 6 × |
| 61–90 days | 6 × | 9 × |
| 91–180 days | 10 × | 15 × |
| Over 180 days | 12 × | 18 × |
* Higher fee applies when INC-22 or PAS-3 is filed late on two or more occasions within 365 days.
Charge forms have their own scale. CHG-1 and CHG-9 are due within 30 days of creation or modification. In the next 30 days a small company or OPC pays 3 times and any other company 6 times the normal fee. In the 60 days after that the same multiple applies plus an ad valorem fee of 0.025% (cap ₹1 lakh) or 0.05% (cap ₹5 lakh) of the amount secured. After 120 days from creation the form cannot be filed without condonation under s.87.
DIR-3 KYC from 2026
The Companies (Registration Offices and Fees) Amendment Rules, 2026 (notified April 2026, with the new cycle running from 31 March 2026 verify) moved director KYC to once every three financial years, due by 30 June after the third year. The fee for late filing or DIN reactivation stays at ₹5,000; a change in contact details between cycles is filed within 30 days for ₹500.
Additional fee is not the penalty
The additional fee lets the RoC accept a late form. The default itself can still be adjudicated under s.454 at the penalty set by the section concerned, for example s.137(3) for financial statements and s.92(5) for the annual return. Section 446B halves penalties for OPCs, small companies, start-ups and producer companies, up to ₹2 lakh for the company and ₹1 lakh for each officer.
Common questions
Is there a cap on the ₹100 a day fee for AOC-4 and MGT-7?
No. Since 1 July 2018 the additional fee is ₹100 for every day of delay with no maximum, for each form separately. A company that files AOC-4 and MGT-7 a year late pays roughly ₹36,500 on each.
Do small companies pay a lower additional fee?
Not on the general table or on AOC-4 and MGT-7. The lower multiple (3 times instead of 6) and the lower ad valorem rate apply only to the charge forms CHG-1 and CHG-9. The penalty relief for small companies is separate, in s.446B.
How is the delay counted for ADT-1?
From the end of 15 days after the AGM or the board meeting that appointed the auditor. ADT-1 (s.139) is one of the two filings that keep the 15-day slab at one times the normal fee.
Is the authorised or the paid-up capital used for the fee?
The nominal (authorised) share capital as on the date of filing.