For Indian Companies & Founders

Missed a filing?
Estimate the statutory filing cost.

Select the filing you missed, add the due date and turnover details where needed, and get an informed estimate of the applicable late fee or additional filing fee under standard rules.

₹200/day
TDS return
late fee (Sec 234E)
₹100/day
AOC-4 & MGT-7
late fee (no cap)
Sec 164(2)
Director disqualification
for 3 years of non-filing
Checking live activity...

Select the filings you missed

Click a filing to select it, then enter the due date and any turnover details needed for the current rule. The estimate updates instantly on the right.

Authorised Capital Affects DPT-3, PAS-6, INC-20A & other slab-based forms
AOC-4 — Financial Statements
File within 30 days of AGM. The calculator shows the Section 403 additional filing fee at ₹100/day of delay. Separate company and officer penalties are not included here.
₹100/day
Daily accrual
AOC-4 CFS / AOC-4 XBRL — Separate document
Consolidated financial statements and XBRL filings are separate documents from the main AOC-4 and carry their own ₹100/day additional fee under Section 403. Select only if you also missed this one.
₹100/day
Daily accrual
Same 30-day window from the AGM as the main AOC-4, but the fee runs on the separate document.
MGT-7 / MGT-7A — Annual Return
Within 60 days of AGM. The calculator shows the Section 403 additional filing fee at ₹100/day of delay. MGT-7A applies to OPCs and small companies.
₹100/day
Daily accrual
ADT-1 — Appointment of Auditor
Section 139(1). File within 15 days of the meeting at which the auditor is appointed. ADT-1 is one of the few forms that keeps a ×1 additional-fee band for the first 15 days of delay.
Fee × slab
Cap-based
Section 139 forms use the ×1 band up to 15 days, then ×2 up to 30 days, ×4, ×6, ×10 and ×12 beyond 180 days.
DIR-3 KYC Web — Director KYC
Fixed ₹5,000 per DIN for delayed filing or DIN reactivation. Routine KYC is now triennial and due by 30 June of the applicable cycle year.
₹5,000 fixed
Per DIN
DPT-3 — Return of Deposits / Loans
Only if company has deposits or deemed deposits (e.g. director/shareholder unsecured loans). Not required if nil. Due Jun 30. Normal fee + slab-based additional.
Fee × slab
Cap-based
⚠ Select only if company has qualifying deposits or loans outstanding as on 31 March.
PAS-6 — Share Capital Audit Report
Pvt Ltd (non-small) and Public Ltd only. Normal fee (capital-based) + additional fee per MCA delay slab (×2 to ×12). Due Nov 29 (H1) and May 30 (H2).
Fee × slab
Cap-based
Normal fee + additional fee (slab multiplier × normal fee) as per MCA fee table.
MSME-1 — Half-yearly Return of MSME Dues
Specified companies with dues to micro or small suppliers outstanding beyond 45 days. Due 31 Oct (Apr–Sep) and 30 Apr (Oct–Mar). No filing fee, so there is no additional fee — the exposure is the Section 405(4) penalty.
₹1,000/day
Sec 405(4)
₹20,000 plus ₹1,000 for each day after the first, capped at ₹3,00,000 — levied separately on the company and on every officer in default. Leave the count at 1 for the company alone.
INC-20A — Commencement of Business
Companies incorporated after Nov 2019. Must file within 180 days. Normal fee + slab-based additional fee.
Fee × slab
Cap-based
INC-22 — Registered Office Address
Section 12. Within 30 days of incorporation or of a change of registered office. Normal fee + slab additional fee. Repeat late filing inside 365 days pulls the higher additional fee table (×3 to ×18).
Fee × slab
Cap-based
Higher additional fee applies only where INC-22 has been filed late on two or more occasions within 365 days of the last such belated filing.
PAS-3 — Return of Allotment
Within 30 days of allotment (15 days where the allotment is on private placement under Section 42). Normal fee + slab additional fee, with the same higher additional fee table as INC-22 for repeat delays.
Fee × slab
Cap-based
Use the 15-day window for private placement allotments and the 30-day window for rights, bonus, preferential and other allotments.
SH-7 — Increase in Authorised Capital
Within 30 days of the resolution. SH-7 does not use the ×2 to ×12 slabs. The additional fee is 2.5% per month of the registration fee on the increase for the first 6 months and 3% per month after that.
2.5–3% / month
Ad valorem
The registration fee on the increase is the difference between the fee slabs for the old and the new authorised capital, subject to the ₹2.5 crore overall ceiling.
MGT-14 — Filing of Resolutions
Section 117. Within 30 days of passing the resolution or entering into the agreement. Normal fee + slab additional fee, filed once per resolution set.
Fee × slab
Cap-based
Section 117(2) also carries a separate penalty of ₹10,000 on the company plus ₹100 per day of continuing failure, capped at ₹2,00,000, and ₹50,000 for each officer in default. That penalty is not part of this figure.
DIR-12 — Change in Directors / KMP
Within 30 days of appointment, resignation, cessation or change in designation. Normal fee + slab additional fee, one filing per event.
Fee × slab
Cap-based
BEN-2 — Significant Beneficial Ownership
Section 90. Within 30 days of receiving a declaration in BEN-1 from a significant beneficial owner. Normal fee + slab additional fee.
Fee × slab
Cap-based
CRA-4 — Cost Audit Report
Section 148. Within 30 days of receiving the cost audit report from the cost auditor. Applies only to companies covered by the cost records and audit rules. Normal fee + slab additional fee.
Fee × slab
Cap-based
CRA-2, for appointment of the cost auditor, follows the same normal fee and slab additional fee on its own 30-day window.
CHG-1 / CHG-9 — Creation or Modification of Charge
Charge documents have their own fee table, not the ×2 to ×12 slabs. For charges created on or after 2 Nov 2018: ×3 (small company / OPC) or ×6 of normal fee up to 30 days, plus an ad valorem fee beyond 30 days.
×3 / ×6 + ad valorem
Charge table
⚠ Enter the date of creation or modification, not a due date — the charge fee table runs from that date. Registration beyond 120 days from creation is not available on the portal and needs condonation under Section 87.
Form 8 — LLP Statement of Accounts
LLPs only. Due Oct 30. Uses the post-2021 slab system: normal filing fee plus slab-based additional fee, with daily accrual only after 360 days.
Normal fee + slab
LLP only
Form 8 normal filing fee is treated as ₹1,000 per document. Additional fee changes by LLP category and delay slab.
Form 11 — LLP Annual Return
LLPs only. Due May 30. Uses contribution-based normal fee plus slab-based additional fee, with daily accrual only after 360 days.
Normal fee + slab
LLP only
GSTR-1 — Outward Supplies Return
₹50/day for non-nil returns and ₹20/day for nil returns. The overall cap depends on nil status and the preceding financial year's aggregate turnover.
₹20-50/day
Cap depends on turnover
The calculator shows the combined CGST + SGST late fee after applying the current cap category.
GSTR-3B — Summary Return
₹50/day for non-nil returns and ₹20/day for nil returns, plus 18% p.a. interest on unpaid tax. The late-fee cap depends on nil status and turnover.
₹20-50/day + interest
Cap depends on turnover
Enter unpaid tax amount to calculate 18% p.a. interest.
GSTR-9 — Annual Return
Late fee accrues daily and is then capped. For the turnover bands covered by Notification 07/2023-CT, the total cap is 0.04% of turnover in the State/UT.
₹50-200/day
Annual return
Use turnover in the State/UT for the cap, and aggregate turnover for selecting the daily-rate category.
TDS Return — 24Q / 26Q / 27Q
₹200/day u/s 234E (capped at TDS amount). Additional ₹10,000–₹1L u/s 271H if delayed >1 year. Interest u/s 201(1A): 1%/month (late deduction) or 1.5%/month (late deposit).
₹200/day
Sec 234E
Interest u/s 201(1A): 1%/month if TDS deducted late; 1.5%/month if deducted but deposited late. Calculator uses 1.5% (most common).
ITR-6 — Company Income Tax Return
₹5,000 u/s 234F (₹1,000 if income ≤ ₹5L). Plus 234A interest at 1%/month on unpaid self-assessment tax. Losses cannot be carried forward if filed late.
₹1K–₹5K fixed
+ 234A interest
←

Select a missed filing on the left to see the estimated late fee or additional filing fee here.

Temporary Relief
Companies Compliance Facilitation Scheme, 2026

General Circular 01/2026 dated 24 February 2026 provides a temporary relief window for delayed annual MCA filings. For eligible filings such as AOC-4, MGT-7, and ADT-1, companies may pay the normal filing fee plus only 10% of the otherwise applicable additional fee, resulting in a 90% waiver of accumulated Section 403 additional fees.

Window: 15 April 2026 to 15 July 2026, Now Extended till 31 Aug 2026. The calculator above continues to show the standard statutory fee, so check scheme eligibility separately before relying on the final amount payable.

Practical notes How to read the penalty estimate Read notes

The calculator gives a working estimate for common late filing situations. It is useful for planning, but the amount payable can change because of forms, portal calculations, relief schemes, extensions and officer-level action.

What the estimate covers

The tool focuses on frequent late-fee and additional-fee cases across company, LLP, GST, income-tax and TDS workflows.

  • Selected filing, due date, delay period and the standard fee logic shown on the page.
  • Common statutory late fee or additional fee exposure where a simple estimate is possible.
  • Interest elements only where the calculator asks for the needed amount or period.

What may still change

The final payable amount can be different from a first estimate if a relief window, portal-specific rule, adjudication order or special fact applies.

  • Check whether any active scheme, extension or waiver applies before paying.
  • Officer penalties, prosecution risk and compounding are not a simple calculator output.
  • Multiple defaults in the same company may need a professional review.

Practical use

Use the figure to brief directors, founders or finance teams, then verify the final amount on the relevant government portal.

  • Keep the due date, actual filing date and challan records together.
  • Save a note explaining which default was selected in the calculator.
  • For live defaults, confirm the route with a CS, CA or tax professional.

Note: This is an indicative late-fee and penalty estimate. Confirm the payable amount on the relevant portal and check current schemes, extensions, officer action and filing history before relying on it.