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, INC-20A, DIR-12 and most event-based forms multiply the normal fee by delay. The normal fee itself follows the authorised-capital slab (₹200–₹600).
There is no general grace band. A form one day late already costs 2x — the multiplier applies from the first day of delay, not after 15 days. The only exception is forms under sections 139 and 157 (ADT-1 and DIR-3C), which do get 1x for the first 15 days.
| Delay | Additional fee |
|---|---|
| Up to 30 days | 2x the normal fee |
| 31 – 60 days | 4x |
| 61 – 90 days | 6x |
| 91 – 180 days | 10x |
| Beyond 180 days | 12x (no upper band — it stays 12x indefinitely) |
Additional fee is charged ON TOP of the normal fee, not instead of it — a ₹300 form filed one day late costs ₹300 + ₹600 = ₹900. And note SH-7 is not on this ladder at all: an increase in authorised capital is charged as a percentage per month of the differential fee, not a multiple.
The 1x grace band — sections 139 and 157 only
Worth stating plainly because it is widely misreported: only ADT-1 (section 139) and DIR-3C (section 157) carry a 1x band for the first 15 days. Published fee tables that show a 1x row for every form understate a short delay by 100%.
| 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) — and only those two — sit on a stricter list: 3x, 6x, 9x, 15x and 18x across the same delay buckets.
The trigger is specific: it applies when one of those two forms is filed late on two or more occasions within 365 days of the last such belated filing. The clock runs from the date the previous late form was filed, not from its due date. Where the higher fee applies, the ordinary additional fee is not charged as well — they are alternatives, never cumulative.
Charge forms are different again: CHG-1 runs normal fee to 30 days, then a multiplier, then a multiplier plus an ad-valorem amount on the sum secured — with registration barred outright 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 |
| Beyond 360 days (any other LLP form) | 25x | 50x |
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.