Filing with the Registrar of Companies (ROC) is a mandatory compliance requirement for every company registered in India. Missing a deadline or underestimating the cost can lead to substantial financial penalties—often running into lakhs of rupees.
This guide provides a complete breakdown of ROC filing charges, normal filing fees, late fees, due dates, key forms, and the recently introduced Companies Compliance Facilitation Scheme (CCFS) 2026 that offers significant relief on late fees.
Looking for expert help with ROC filing charges, ROC filing fees, ROC late filing fees, ROC filing due date, what is ROC filing, list of forms to be filed with ROC? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.
What is ROC Filing?
ROC filing refers to the process of submitting various statutory forms, documents, and returns to the Registrar of Companies (ROC) under the Ministry of Corporate Affairs (MCA). Every company incorporated in India—whether a Private Limited Company, Public Company, One Person Company (OPC), or LLP—must comply with these filing requirements under the Companies Act, 2013.
What Happens If You Don't File?
Non-compliance with ROC filing obligations can have severe consequences:
- Late filing fees accumulate at ₹100 per day per form with no upper cap
- Director disqualification under Section 164(2) after three consecutive years of default
- Penalties of up to ₹50,000 on the company and ₹1,000 per day on officers (max ₹1 lakh)
- Strike-off of the company's name from the ROC register in extreme cases
Key ROC Forms and Their Purpose
Here are the most important forms that every company must file with the ROC:
| Form | Purpose | Filing Trigger |
|---|---|---|
| SPICe+ (INC-32) | Company incorporation (PAN, TAN, GST, EPF, ESIC) | At incorporation |
| AOC-4 | Filing of financial statements (balance sheet, P&L) | Within 30 days of AGM |
| MGT-7 | Annual return (companies with share capital) | Within 60 days of AGM |
| MGT-7A | Annual return (OPCs and small companies) | Within 60 days of AGM |
| ADT-1 | Auditor appointment | Within 15 days of AGM |
| DIR-12 | Change in directors | Within 30 days of change |
| INC-22 | Change in registered office address | Within 30 days of change |
| SH-7 | Increase in authorized capital | Within 30 days of alteration |
| PAS-3 | Share allotment | Within 30 days of allotment |
| DPT-3 | Return of deposits and outstanding loans | By June 30 every year |
| DIR-3 KYC | Director KYC | By September 30 every year |
ROC Filing Fees: Normal Filing Charges
ROC filing fees are determined primarily by the company's authorized share capital. The fee structure follows a slab system:
| Authorized Share Capital | Normal ROC Filing Fee |
|---|---|
| Up to ₹1,00,000 | ₹200 |
| ₹1,00,001 to ₹5,00,000 | ₹300 |
| ₹5,00,001 to ₹25,00,000 | ₹400 |
| ₹25,00,001 to ₹1,00,00,000 | ₹500 |
| Above ₹1,00,00,000 | ₹600 |
For incorporation through SPICe+, the filing fee is zero for authorized capital up to ₹15 lakh in most states.
Professional Fees (In Addition to Government Fees)
Beyond the government filing fees, companies typically pay professional fees to CAs or consultants for preparation and filing:
| Service | Professional Fee Range |
|---|---|
| Annual ROC filing (AOC-4 + MGT-7) | ₹12,000 – ₹15,000 |
| Annual compliance (audit + ROC filings) | ₹15,000 – ₹30,000 |
| Company registration assistance | ₹5,000 – ₹20,000 |
ROC Annual Filing Due Dates (FY 2025-26)
The key annual ROC filing deadlines for the financial year 2025-26 (filings in 2026) are:
| Form | Purpose | Due Date (2026) |
|---|---|---|
| AOC-4 | Financial statements | October 29, 2026 |
| MGT-7 / MGT-7A | Annual return | November 28, 2026 |
| DPT-3 | Return of deposits | June 30, 2026 |
| DIR-3 KYC | Director KYC | September 30, 2026 |
Assuming AGM is held on September 30, 2026. If the AGM date differs, the due dates shift accordingly: AOC-4 is due 30 days after AGM, and MGT-7 is due 60 days after AGM.
ROC Late Filing Fees: The ₹100 Per Day Rule
The most critical aspect of ROC compliance is the late filing fee. Under Section 403 of the Companies Act, 2013:
Late filing attracts ₹100 per day per form with no upper cap.
Real Cost Examples
| Scenario | Late Fee Calculation |
|---|---|
| One form, 180 days late | ₹18,000 |
| Two forms, 180 days late | ₹36,000 |
| Two forms, 1 year late | ₹73,000 |
| Two forms, 3 years late | ₹2,19,000+ |
Additional Penalties
Beyond late fees, the ROC can impose:
- Penalty on company: Up to ₹50,000
- Penalty on officers: ₹1,000 per day (max ₹1 lakh)
- Directors disqualification: If defaults continue for 3 consecutive years
CCFS 2026: 90% Relief on Late Fees
The Companies Compliance Facilitation Scheme (CCFS) 2026 offers significant relief for companies with pending ROC filings.
Key Features of CCFS 2026
| Feature | Details |
|---|---|
| Late fee relief | 90% waiver on additional (late) fees |
| Payment required | Normal filing fee + just 10% of the accumulated late fee |
| Who can avail | Defaulting companies with pending annual filings |
| Dormant companies | 50% fee for conversion to dormant status |
| Strike-off | 25% fee for closure |
Savings Example
| Scenario | Without CCFS | Under CCFS 2026 |
|---|---|---|
| Two forms, 3 years late | ₹2,19,000+ | ~₹21,900 (10% of late fee) |
Applying for CCFS 2026
The scheme provides a one-time opportunity for companies to regularize pending filings. Companies need to:
- Identify all pending ROC forms
- Calculate the normal fee plus 10% of the additional fee
- Complete the filings within the scheme window
Event-Based ROC Filings
Beyond annual filings, companies must also file event-based forms within prescribed timelines:
| Event | Form | Due Date |
|---|---|---|
| Change of directors | DIR-12 | Within 30 days |
| Change of registered office | INC-22 | Within 30 days |
| Increase in authorized capital | SH-7 | Within 30 days |
| Share allotment | PAS-3 | Within 30 days |
| Creation/modification of charge | CHG-1 | Within 30 days |
Common Mistakes to Avoid
1. Missing the 30-day AOC-4 deadline
Many companies delay filing financial statements after the AGM. The 30-day window is strict—even one day late triggers ₹100 per day per form.
2. Not factoring in the "no cap" late fee
The ₹100 per day per form with no upper cap means costs can spiral to lakhs for multiple years of delay.
3. Filing wrong forms
Filing an incorrect form (e.g., using MGT-7 instead of MGT-7A) can lead to rejection and additional fees.
4. Not availing CCFS 2026 relief
Companies with pending filings should immediately check eligibility for the 90% late fee waiver.
5. Ignoring director KYC (DIR-3 KYC)
DIR-3 KYC must be filed by September 30 each year. Non-compliance can lead to DIN deactivation.
Where Tax Garden Helps
ROC compliance requires meticulous attention to deadlines, accurate form filing, and timely payment of fees. A single missed filing can cost lakhs in late fees and penalties.
Tax Garden helps you:
- File AOC-4, MGT-7, ADT-1, DIR-12, INC-22, and all other ROC forms
- Meet ROC filing due dates with calendar reminders and proactive filing
- Avail CCFS 2026 benefits for pending filings
- Keep your company compliant and avoid director disqualification
Looking for expert help with ROC filing charges, ROC filing fees, ROC late filing fees, ROC filing due date, what is ROC filing, list of forms to be filed with ROC? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant. End-to-end filings, notices, and deadline tracking, all in one place.
ROC Filing Charges: Frequently Asked Questions
What is the normal ROC filing fee for AOC-4?
The normal government fee for filing AOC-4 ranges from ₹200 to ₹600 based on the company's authorized share capital. Companies with capital up to ₹1 lakh pay ₹200, while those above ₹1 crore pay ₹600. Professional fees for preparation and filing are additional.
What is the late filing fee for ROC forms?
Late filing attracts ₹100 per day per form with no upper cap under Section 403 of the Companies Act, 2013. For two forms delayed by one year, the late fee alone would be ₹73,000. Additional penalties may also apply.
What is CCFS 2026 and how does it help?
The Companies Compliance Facilitation Scheme (CCFS) 2026 provides a 90% waiver on additional (late) fees for pending ROC filings. Companies need to pay only the normal filing fee plus 10% of the accumulated late fee.
What are the ROC filing due dates for FY 2025-26?
AOC-4 (financial statements) is due by October 29, 2026 (30 days from AGM). MGT-7 (annual return) is due by November 28, 2026 (60 days from AGM). DIR-3 KYC is due by September 30, 2026, and DPT-3 by June 30, 2026.
What happens if I don't file ROC returns for 3 years?
If a company fails to file its annual returns for three consecutive years, directors can be disqualified under Section 164(2) of the Companies Act. The company's name may also be struck off from the ROC register.
What forms are required for annual ROC filing?
Every company must file AOC-4 (financial statements with balance sheet and P&L), MGT-7 or MGT-7A (annual return with shareholder and director details), ADT-1 (auditor appointment), and DIR-3 KYC (director KYC).
Can I get a waiver on ROC late fees?
The CCFS 2026 offers a 90% waiver on additional (late) fees for companies with pending filings. This is a one-time opportunity. Outside this scheme, waivers are generally not available except through condonation applications under Section 460.
What is the difference between MGT-7 and MGT-7A?
MGT-7 is the annual return form for companies with share capital (private and public companies). MGT-7A is a simplified version for One Person Companies (OPCs) and small companies.
What is SPICe+ and what are its ROC filing fees?
SPICe+ (INC-32) is the integrated incorporation form for company registration. For authorized capital up to ₹15 lakh, the SPICe+ filing fee is zero in most states. Only stamp duty and DSC costs are payable.
How can I calculate my ROC filing charges?
Use the MCA fee calculator available on the MCA portal. Enter your authorized share capital and the forms you need to file. The calculator will show the normal fee, late fee (if applicable), and CCFS 2026 savings.
Sources: Companies Act, 2013; MCA Notification on CCFS 2026; Vakilsearch; TaxGuru; Regikart; Beacon Filing; IndiaFilings; Taxaj; RegisterKaro; InCorpX; Razorpay. Verify current fee structures, due dates, and scheme eligibility on mca.gov.in before acting, as rules may be updated periodically. This article is general information on ROC filing charges and not a substitute for professional advice.
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