Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The daily late fee
The headline cost is an additional fee of ₹100 per day, per form, that keeps running until you file — with no maximum. So a single annual form left for a year quietly becomes about ₹36,500, and several forms multiply that. Confirm the current fee, which can change.
The bigger consequences
Beyond money, a company that fails to file AOC-4 or MGT-7 for three years can have its directors disqualified for five years, their DINs deactivated, and the company itself struck off the register by the ROC. A disqualified director cannot be on the board of any company, which is a serious personal consequence.
Fixing it — an example
Example: a startup that paused operations and skipped two years of filings will owe the accumulated daily fees on each missed form and must file them all to regularise. The fix is to file the back-years with the late fees, or formally close the company if it is truly dormant, rather than letting it drift. If the company has already been struck off, there is a separate revival route through the National Company Law Tribunal, which is slower and costlier than simply staying current — so by far the easiest and least costly course is not to fall behind in the first place. Our startup service can bring the filings current.