The real cost of missing a compliance deadline
What late ROC, GST and director KYC filings actually cost an Indian company: daily additional fees, interest, penalties and director disqualification.
Compliance penalties are designed like a taxi meter. The longer you wait the more it costs and the meter never forgets.
The daily meter on annual returns
Every company files financial statements in AOC-4 and an annual return in MGT-7 or MGT-7A. File late and the Registrar charges an additional fee of ₹100 for every day of delay on each form. There is no upper limit.
That is before penalties. Sections 92 and 137 allow penalties of ₹10,000 plus ₹100 a day on the company and on officers in default, up to ₹2 lakh for the company and ₹50,000 per officer.
The penalty that follows you personally
GST: fees plus interest
| Item | Cost |
|---|---|
| Late GSTR-3B or GSTR-1 | ₹50 per day (₹20 for nil returns), capped by turnover |
| Tax paid late | 18 percent per year interest |
| Long default | Registration can be cancelled by the officer |
Smaller items that still bite
| Missed item | Consequence |
|---|---|
| INC-20A | ₹50,000 on the company, up to ₹1 lakh on officers, possible strike-off |
| DIR-3 KYC | DIN deactivated, ₹5,000 to reactivate |
| FC-GPR (foreign investment) | Late submission fee under FEMA and compounding risk |
- Discover deadlines from notices
- Pay fees and interest
- Spend founder time on catch-up filings
- Every date in one calendar
- Filed by a professional before it is due
- Fixed annual fee you can budget for
Fixed-fee annual ROC compliance handled by qualified professionals.
Related services
Sources
- Companies Act 2013 and Companies (Registration Offices and Fees) Rules 2014
- CGST Act 2017 sections 47 and 50
- MCA notification G.S.R. 943(E), 31 December 2025
- FEMA (Non-Debt Instruments) Rules 2019 and RBI Master Direction on Foreign Investment
General information only and not legal or tax advice. Figures are taken from the sources listed on the dates shown.
Common questions
Is there a maximum late fee for AOC-4 or MGT-7?
No. The additional fee is ₹100 per day per form without an upper limit. Separate penalties under sections 92 and 137 are capped.
When are directors disqualified?
When the company fails to file financial statements or annual returns for three consecutive financial years, under section 164(2).
What is the late fee for GSTR-3B?
₹50 per day, or ₹20 per day for nil returns, subject to a turnover-based cap, plus 18 percent annual interest on any tax paid late.