GST & Business
ROC AOC-4 / MGT-7 Late-Fee Calculator
Quick answer: The FinTax24 ROC AOC-4 / MGT-7 Late-Fee Calculator uses your return type (AOC-4 / MGT-7) + days late + number of directors + small-company status to estimate your late fee — ₹100/day capped at ₹5,000 per director + ₹50,000 company cap under Section 137 + Section 92 of the Companies Act 2013.
ROC AOC-4 / MGT-7 Late-Fee Calculator
Estimate the late fee for late AOC-4 (financial statements) + MGT-7 (annual return) filing  Section 137 + 92 of the Companies Act.
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Disclaimer: Results are for indicative purposes only and may vary based on actual rates, rules, and policies. Please consult a FinTax24 expert for binding advice.
How to use this calculator
Follow these 5 steps for an accurate result.
- 1
Select return type
AOC-4 (financial statements) or MGT-7 (annual return). Most delays involve both — run the calculator separately for each.
- 2
Enter days late
Count calendar days from the statutory due date. For March FY-end + 30 September AGM: AOC-4 due ~31 October; MGT-7 due ~30 November.
- 3
Enter number of directors
Each director attracts a ₹100/day personal late fee capped at ₹5,000. With 3 directors and 30 days late = ₹9,000 before the ₹50,000 company cap.
- 4
Mark small company + first-time status
Small companies (turnover ≤ ₹250L / investment ≤ ₹50L) first-time filers: Section 403 reduction to 50% is only available if the Section 403 application is filed within 30 days of the due date (not the late filing date).
- 5
Read verdict + pay fee + file
File via mca.gov.in → AOC-4 / MGT-7 → pay late fee via Challan 280. Keep the receipt as evidence.
Key takeaways
- AOC-4 late fee: ₹100/day capped at ₹5,000 per director + ₹50,000 company cap (Section 137). MGT-7 has same structure (Section 92).
- Small company (turnover ≤ ₹250L / investment ≤ ₹50L) first-time filers can get 50% reduction under Section 403 if applied within 30 days of due date.
- Days late is calculated from the statutory due date (30 days after AGM for AOC-4; 60 days after AGM for MGT-7).
- Prosecution risk: delay > 6 months = ₹50,000 fine + MD imprisonment up to 6 months under Section 129.
Frequently asked questions
Quick answers to common questions about roc aoc-4 / mgt-7 late-fee calculator.
What is the difference between AOC-4 and MGT-7 late fees?
AOC-4 (Form AOC-4) filings the financial statements — late fee under Section 137 of the Companies Act. MGT-7 (Form MGT-7) filings the annual return — late fee under Section 92. Both are ₹100/day capped at ₹5,000 per director and ₹50,000 company cap. A company with 3 directors 30 days late on both = ₹9,000 per form.
Can I reduce the ROC late fee if I am a small company?
Yes — under Section 403, a small company (turnover ≤ ₹250L, investment ≤ ₹50L) first-time filer can apply for 50% reduction. The application must be filed within 30 days of the original due date (not the extended due date). The reduction is not automatic — file the Section 403 application on mca.gov.in along with the delayed AOC-4 / MGT-7.
How long does a ROC late filing case take to close?
Routine late filing (no fraud): the late fee is paid at the time of filing — no separate order needed. Prosecution under Section 129 for delay > 6 months: the company secretary files compounding application to the ROC. Most compounding cases close within 60-120 days with a fine of ₹5,000-50,000.
Sources & authority: For regulations on roc aoc-4 / mgt-7 late-fee calculator, refer to gst.gov.in, mca.gov.in, incometax.gov.in, rbi.org.in, Companies Act Section 137 (AOC-4 late fee), Companies Act Section 92 (MGT-7 late fee), Companies Act Section 129 (Financial statement default).
Last reviewed by: FinTax24 Compliance Desk · Reviewed on:
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