MCA does not run one late-fee system — it runs four, and knowing which one your form sits under is the difference between a ₹600 slip and a lakh-plus bill. This page maps every regime as it stands in 2026.
The headline numbers: AOC-4 and MGT-7 accrue a flat ₹100 per day per form with no cap; most other company forms multiply the normal fee 2x to 12x; LLP forms run their own multiplier ladder; and DIR-3 KYC is a flat ₹5,000 once late. Until 31 August 2026, the CCFS-2026 amnesty cuts accrued additional fees on pending annual filings by 90%.
Regime 1 — ₹100 per day, no cap: AOC-4 and MGT-7/7A
Since 1 July 2018, the annual financial statements (AOC-4) and annual return (MGT-7) accrue ₹100 per day per form. There is no upper limit: six months late on both forms is roughly ₹36,000, a full year is over ₹73,000 — before any adjudication. This is the regime CCFS-2026 discounts.
Regime 2 — the 2x–12x slab: most other company forms
DPT-3, ADT-1, INC-20A, DIR-12, SH-7 and most event-based forms multiply the normal fee by delay. The normal fee itself follows the authorised-capital slab (₹200–₹600):
| Delay | Additional fee |
|---|---|
| Up to 15 days | 1x the normal fee |
| 16 – 30 days | 2x |
| 31 – 60 days | 4x |
| 61 – 90 days | 6x |
| 91 – 180 days | 10x |
| Beyond 180 days | 12x |
The normal fee the multipliers apply to
| Authorised share capital | Normal filing fee |
|---|---|
| Less than ₹1,00,000 | ₹200 |
| ₹1,00,000 – ₹4,99,999 | ₹300 |
| ₹5,00,000 – ₹24,99,999 | ₹400 |
| ₹25,00,000 – ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
Regime 3 — the higher 3x–18x list
INC-22 (registered office) and PAS-3 (return of allotment) sit on a stricter list: a second delayed filing within 365 days attracts 3x, 6x, 9x, 15x and 18x across the same delay buckets. Charge forms (CHG-1) have their own ladder — normal fee up to 30 days, escalating to ad-valorem amounts, with registration barred entirely beyond 120 days.
Regime 4 — LLP multipliers (since April 2022)
The flat ₹100 per day for LLPs ended on 31 March 2022. Form 11 and Form 8 now run this ladder ("small LLP" = contribution ≤ ₹25 lakh and turnover ≤ ₹40 lakh):
| Delay | Small LLP | Other LLP |
|---|---|---|
| Up to 15 days | 1x normal fee | 1x normal fee |
| 16 – 30 days | 2x | 4x |
| 31 – 60 days | 4x | 8x |
| 61 – 90 days | 6x | 12x |
| 91 – 180 days | 10x | 20x |
| 181 – 360 days | 15x | 30x |
| Beyond 360 days (Forms 8 & 11) | 15x plus ₹10/day beyond 360 days | 30x plus ₹20/day beyond 360 days |
Fixed-fee outliers
- DIR-3 KYC: nil on time; a flat ₹5,000 to file late and reactivate the DIN. The 2026 triennial rule changed who files when, not the fee.
- MSME-1: no filing fee and no late fee — but an adjudicated penalty up to ₹20,000 per company and officer, plus ₹1,000/day (max ₹3 lakh).
The 90% discount window: CCFS-2026
Until 31 August 2026, companies with pending annual filings (AOC-4 series, MGT-7/7A, ADT-1 and older-Act equivalents) can file at normal fee plus just 10% of the accrued additional fees, with immunity from prosecution for the filing default. If you carry a backlog, the CCFS-2026 page explains eligibility — after the window, the full ₹100/day resumes and ROCs move to notices.
Verified against the Companies Act, 2013 / LLP Act, 2008, MCA rules and circulars as of 31 July 2026. Your exact position depends on your entity and any circulars MCA issues — we confirm it for you, and always recommend checking the official MCA portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.