ROC Late Filing Fees on Annual Return Filing: Things You Should Know

The Ministry of Corporate Affairs (MCA) had extended the deadline to file the Annual Return Forms (AOC-4 & MGT-7) for the Financial Year 2024-2025 to 31 December 2025. It should be noted that, in light of this extension, a late fee of Rs.100 per day will be charged if filing occurs beyond the original due dates.

These charges are calculated based on the number of days past the due date the filing happens and begin counting from the original due date, not the extended due date.

Important Dates to Remember

• AGM (Annual General Meeting) Due Date: 30th September, 2025
• Statutory Due Date for Filing – AOC-4: 30th October 2025 & MGT-7: 30th November 2025
• Extended Filing Date by MCA: 31st December 2025

Additional Fees

The rate of additional fees will be Rs.100/- per day for each form. These fees will be charged according to the period of delay after the statutory due date.

Scenarios

• Reporting of Financial Statements or AOC-4 delay period: 64 days from 30th October 2025 to 31st December 2025. Additional Fees payable on 1st January 2026: Rs.6,400/-.
• MGT-7 (Annual Return) delay period: 33 days from 30th November 2025 until 31st December 2025. Extra Charges payable on 1st January 2026: Rs.3,300/-.

There is a misconception that if ROC Annual Return is submitted late, specifically on or after 1st January 2026, the penalty will be calculated at Rs. 100/- per day from the statutory dates of filing, namely the 30th of October, 2025 for AOC-4 and 30th of November, 2025 for MGT-7. For example, if submitted on 5th January, the Late Fees will be Rs. 500/- for AOC-4 & Rs. 500/- for MGT-7.

To avoid penalties, ensure compliance with the deadlines set forth under the Companies Act. For more details on compliance, visit our complete guide on ROC late fees.

Conclusion

If you are a private limited company and the filing of forms AOC-4 and MGT-7 is applicable, it is crucial to file on or before 31st December 2025. For better understanding how these forms are completed, refer to our complete guide to company annual return filing using Form MGT-7 and our guide on private limited company annual return filing.

In some cases, the due date extension might apply, and for more specifics on the context and regulations around extensions, consider visiting our page on company annual return due date extension. Additionally, if you operate as a one-person company, ensure to check the OPC annual filing ROC compliance guide.