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For Chartered AccountantsRates reviewed September 2026

MCA Fee Calculator: ROC Filing Fee, Late Fee and SH-7 Fee

Every e-form filed with the Registrar of Companies carries a normal fee fixed by the Companies (Registration Offices and Fees) Rules, 2014, and a late form carries an additional fee on top. For a company with share capital the normal fee depends on its nominal, that is authorised, share capital: ₹200 below ₹1 lakh, rising to ₹600 at ₹1 crore and above. A company without share capital pays ₹200. This calculator applies those slabs, counts the days between the due date and the date you file, and adds the additional fee that the rules prescribe for that form.

There are three different late fee rules for companies. AOC-4 and MGT-7 or MGT-7A, the forms under sections 137 and 92, cost ₹100 for every day of delay with no upper limit. Most other forms, including ADT-1 and INC-20A, pay a multiple of the normal fee that climbs from 2 times to 12 times as the delay passes 30, 60, 90 and 180 days. An SH-7 for an increase in authorised capital pays a fee worked out on the capital itself, and 2.5% or 3% of that fee per month if it is late.

LLPs follow Annexure A to the LLP Rules, 2009, substituted with effect from 1 April 2022. The normal fee runs from ₹50 to ₹600 by contribution, and the additional fee is a multiple of it that is lower for a small LLP, with a per-day charge added on Form 8 and Form 11 once the delay passes 360 days. The move of company and LLP forms to the MCA V3 portal changed the forms and the filing process, but the fee tables used here are the ones in the rules.

MCA Fee Calculator

Small company or One Person Company

Matters only for the SH-7 fee on an increase in authorised capital. The ₹100 per day fee on AOC-4 and MGT-7 has no concession.

Authorised (nominal) share capital for a company, or total contribution for an LLP. It fixes the slab of the normal fee.

₹

AOC-4 is due 30 days after the AGM, MGT-7 60 days after it, SH-7 30 days after the resolution and Form 11 on 30 May.

Total MCA fee payable

₹5,000

AOC-4 financial statements (section 137), 46 days late

Filing fee slabnominal share capital of ₹10,00,000
₹5 lakh to below ₹25 lakh
Normal filing feeAOC-4 financial statements (section 137)
₹400
Due date
30 Oct 2026
Filing date
15 Dec 2026
Days of delay
46 days
Additional fee rule applied
₹100 per day of delay beyond section 137(1)
Additional fee
₹4,600
Total payable₹400 normal fee plus ₹4,600 additional fee
₹5,000
  • Stamp duty is levied by each State on incorporation and on an increase in authorised capital, at its own rates, and is not included here.
  • Forms under sections 92 and 137 carry ₹100 per day from G.S.R. 435(E) of 7 May 2018, with no upper limit and no concession for small companies or OPCs.

The formula

Total fee = Normal fee + Additional fee, where the additional fee is ₹100 × days late for AOC-4 and MGT-7, a multiple of the normal fee for other forms and LLP forms, and 2.5% or 3% per month of the capital fee for SH-7

Normal fee
The fee for filing the form on time, fixed by the nominal share capital slab for a company or the contribution slab for an LLP.
Nominal share capital
The authorised share capital in the memorandum, not the paid-up capital. It sets both the filing fee slab and the SH-7 fee.
Days of delay
Days from the due date to the filing date. A form filed on or before the due date has no delay and no additional fee.
Additional fee
The late fee under the rules: a daily amount for forms under sections 92 and 137, and a multiple of the normal fee for most other forms.
Fee on the increase
For SH-7, the fee payable on the new authorised capital less the fee payable on the existing authorised capital, at the rates on the filing date.

Stamp duty on an increase in authorised capital is added for the State you choose, from MCA's own SH-7 schedule. Duty at incorporation and on an LLP agreement is not covered here.

How to calculate it

  1. 1

    Pick the entity and the form

    Choose a company with share capital, a company without share capital or an LLP, then the form. The form decides which additional fee rule applies: per day for AOC-4 and MGT-7, a multiple for most other company forms, a capital-linked fee for SH-7, and the LLP table for Form 8, Form 11 and other LLP forms.

  2. 2

    Find the normal fee from the capital slab

    For a company with share capital read the slab for its authorised capital: ₹200 below ₹1 lakh, ₹300 from ₹1 lakh, ₹400 from ₹5 lakh, ₹500 from ₹25 lakh and ₹600 from ₹1 crore. A company without share capital pays ₹200. An LLP pays ₹50 to ₹600 by contribution.

  3. 3

    Count the days of delay

    Take the statutory due date for the form, such as 30 days after the AGM for AOC-4 or 60 days after it for MGT-7, and count the days to the date you actually file. Filing on or before the due date means zero delay, and only the normal fee is payable.

  4. 4

    Apply the additional fee rule for that form

    AOC-4 and MGT-7 or MGT-7A attract ₹100 per day. Other company forms pay 2 times the normal fee up to 30 days, then 4, 6, 10 and 12 times, with a 1 time band up to 15 days for forms under sections 139 and 157 such as ADT-1. LLP forms use their own multiples, which are lower for a small LLP.

  5. 5

    Work out SH-7 on the capital itself

    Compute the fee table on the new authorised capital and on the existing capital, and pay the difference. The general table starts at ₹5,000 up to ₹1 lakh and adds ₹400, ₹300, ₹100 and ₹75 per ₹10,000 by band. If SH-7 is late, add 2.5% of that fee per month up to 6 months, or 3% per month beyond.

  6. 6

    Add them up and check the portal figure

    The total is the normal fee plus the additional fee. Use this figure to budget and to check the fee shown when you pay, and look out for any relief scheme or deadline extension that MCA announces by circular for a particular year.

Normal filing fee per e-form: company slabs under G.S.R. 48(E), in force from 26 January 2018, and LLP slabs under G.S.R. 109(E), in force from 1 April 2022

Normal filing fee per e-form: company slabs under G.S.R. 48(E), in force from 26 January 2018, and LLP slabs under G.S.R. 109(E), in force from 1 April 2022
Entity and capital or contributionNormal filing feeLate fee rule
Company, nominal share capital below ₹1 lakh₹200₹100 per day for AOC-4 and MGT-7; 2 to 12 times for other forms
Company, ₹1 lakh to below ₹5 lakh₹300₹100 per day for AOC-4 and MGT-7; 2 to 12 times for other forms
Company, ₹5 lakh to below ₹25 lakh₹400₹100 per day for AOC-4 and MGT-7; 2 to 12 times for other forms
Company, ₹25 lakh to below ₹1 crore₹500₹100 per day for AOC-4 and MGT-7; 2 to 12 times for other forms
Company, ₹1 crore and above₹600₹100 per day for AOC-4 and MGT-7; 2 to 12 times for other forms
Company without share capital₹200₹100 per day for AOC-4 and MGT-7; 2 to 12 times for other forms
LLP, contribution up to ₹1 lakh₹50Small LLP 1 to 15 times, others 1 to 30 times, up to 360 days
LLP, above ₹1 lakh up to ₹5 lakh₹100Small LLP 1 to 15 times, others 1 to 30 times, up to 360 days
LLP, above ₹5 lakh up to ₹10 lakh₹150Small LLP 1 to 15 times, others 1 to 30 times, up to 360 days
LLP, above ₹10 lakh up to ₹25 lakh₹200Small LLP 1 to 15 times, others 1 to 30 times, up to 360 days
LLP, above ₹25 lakh up to ₹1 crore₹400Small LLP 1 to 15 times, others 1 to 30 times, up to 360 days
LLP, above ₹1 crore₹600Small LLP 1 to 15 times, others 1 to 30 times, up to 360 days

Worked example: AOC-4 for FY 2025-26 filed 46 days late

Entity
Private company with share capital, a small company
Authorised share capital
₹10,00,000
Form
AOC-4 for FY 2025-26
Due date
30 October 2026, 30 days after an AGM on 30 September 2026
Filing date
15 December 2026
  • ₹10,00,000 falls in the ₹5 lakh to below ₹25 lakh slab, so the normal filing fee is ₹400
  • Delay from 30 October 2026 to 15 December 2026 = 1 day in October + 30 days in November + 15 days in December = 46 days
  • AOC-4 is a form under section 137, so the additional fee is ₹100 per day with no cap: 46 × ₹100 = ₹4,600
  • Being a small company does not reduce the per-day fee, since the rules give no concession on it
  • Total = ₹400 + ₹4,600 = ₹5,000

Total fee payable on the AOC-4 = ₹5,000, being the ₹400 normal fee and a ₹4,600 additional fee.

Frequently asked questions

For a company with share capital it depends on the nominal share capital: ₹200 below ₹1 lakh, ₹300 from ₹1 lakh to below ₹5 lakh, ₹400 from ₹5 lakh to below ₹25 lakh, ₹500 from ₹25 lakh to below ₹1 crore and ₹600 at ₹1 crore or more. A company without share capital pays ₹200. Companies incorporated from 26 January 2018 with nominal capital up to ₹10 lakh pay no registration or filing fee on incorporation.
It depends on the form. Under G.S.R. 435(E) of 7 May 2018, the annual filing forms under sections 92 and 137, meaning MGT-7, MGT-7A and the AOC-4 family, carry ₹100 for every day of delay, with no upper limit and no lower rate for small companies or One Person Companies, so a year's delay costs ₹36,500 on top of the normal fee. Every other e-form charged on the capital slab uses the table substituted by G.S.R. 12(E), in force from 1 July 2022: 2 times the normal fee up to 30 days, 4 times up to 60 days, 6 times up to 90 days, 10 times up to 180 days and 12 times beyond that.
Yes. The Companies Compliance Facilitation Scheme, 2026, notified by General Circular 01/2026 of 24 February 2026 under section 460 read with section 403, charged only 10% of the additional fee on the annual filing forms, which are MGT-7, MGT-7A, the AOC-4 family, ADT-1, FC-3, FC-4 and the corresponding forms under the 1956 Act. It also allowed dormant status through MSC-1 at half the normal fee and strike-off through STK-2 at 25% of the filing fee. It did not cover a company already served a final strike-off notice under section 248, one that had applied for strike-off or for dormant status before the scheme opened, a company dissolved under a scheme of amalgamation, or a vanishing company. The scheme opened on 15 April 2026 and General Circular 03/2026 of 8 July 2026 extended it to 31 August 2026, so filings made after that date pay the full additional fee.
You pay the difference between the fee on the increased capital and the fee on the existing capital. On the general table that fee is ₹5,000 up to ₹1 lakh, plus ₹400 per ₹10,000 up to ₹5 lakh, ₹300 up to ₹50 lakh, ₹100 up to ₹1 crore and ₹75 beyond, with the additional part capped at ₹2.5 crore. OPCs and small companies pay ₹2,000 up to ₹10 lakh and ₹200 per ₹10,000 up to ₹50 lakh.
Since 1 April 2022 an LLP pays ₹50, ₹100, ₹150, ₹200, ₹400 or ₹600 per form as its contribution rises past ₹1 lakh, ₹5 lakh, ₹10 lakh, ₹25 lakh and ₹1 crore. Late forms pay a multiple: for a small LLP 1, 2, 4, 6, 10 and 15 times up to 360 days, for other LLPs 1, 4, 8, 12, 20 and 30 times. Beyond 360 days Form 8 and Form 11 add ₹10 or ₹20 per day.
G.S.R. 300(E) of 21 April 2026 substituted item VII of the fee table. The form is free when filed within the timeline in rule 12A(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014. Filing after that timeline, or filing to reactivate a DIN, costs ₹5,000. Filing it again for a change in personal details under rule 12A(2) costs ₹500 each time.
On SH-7 it does. Stamp duty is a State levy, not part of the fee under the Companies (Registration Offices and Fees) Rules, 2014, but MCA collects it on the form and remits it to the State, so choosing your State adds it to the total. The rates come from Annexure A of MCA's SH-7 instruction kit: many States charge nothing, Delhi charges 0.15% of the increase capped at ₹25 lakh, Maharashtra ₹1,000 for every ₹5,00,000 capped at ₹50 lakh, and Karnataka ₹5,000 for every ₹10,00,000 capped at ₹1 crore. Duty at incorporation on the memorandum and articles is charged separately through SPICe+ and is not covered here. For an LLP agreement MCA charges no duty at all, because it is payable to the State under its own Stamp Act.

Sources

Rates and rules on this page come from the following. This is a working aid, not professional advice: confirm anything material with your Chartered Accountant before you act on it.

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