MCA Late Fee & Additional Fee Structure Guide
An analytical breakdown of statutory additional fees under Section 403 of the Companies Act, 2013 for delayed filing of annual returns (AOC-4, MGT-7) and event-based forms.
1. The Additional Fee Slab System
When statutory documents are filed beyond their prescribed due dates, the MCA V3 portal automatically levies additional fees calculated as multiples of normal filing fees based on the duration of delay:
| Period of Delay | Additional Fee Multiplier |
|---|---|
| Up to 30 days | 1x Normal Fee |
| 31 to 60 days | 2x Normal Fee |
| 61 to 90 days | 4x Normal Fee |
| 91 to 180 days | 6x Normal Fee |
| Beyond 180 days | 10x Normal Fee (plus potential prosecution) |
2. Special Penalty Provisions for Annual Returns
In addition to slab-based additional fees, Form AOC-4 and Form MGT-7 attract a flat statutory penalty of ₹100 per day of default under Section 137 and Section 92 respectively, with no upper ceiling limit if defaults persist.
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