Missed 30 October? A late-fee sheet for CA firms: AOC-4 and MGT-7 at ₹100 a day per form, LLP Form 8 slabs, and what each week of delay costs
Short answer (checked 21 Oct 2026): if a company's AGM was on 30 September 2026, AOC-4 is due on Friday 30 October 2026 and MGT-7 / MGT-7A on Sunday 29 November 2026. LLP Form 8 is due on 30 October 2026 for every LLP. Miss the date and MCA charges an additional fee on top of the normal filing fee. For AOC-4 and MGT-7 / MGT-7A it is ₹100 for every day of delay, per form, with no upper limit (Companies (Registration Offices and Fees) Rules, 2014, Table of Fees, for sections 92 and 137 where the due date falls after 30 June 2018). For LLP Form 8 and Form 11 it is a multiple of the normal fee that steps up with the delay, lower for small LLPs (LLP Rules, 2009, Annexure A, as substituted from 1 April 2022). As of 21 Oct 2026 we found no MCA circular extending the FY 2025-26 dates or waiving the fee. ICSI has only asked for an extension. This is a starting point, not legal advice. Check the MCA portal before you quote a number to a client.
What you get from this guide: a finished late-fee sheet for your firm: one row per client form (AOC-4, MGT-7, MGT-7A, LLP Form 8), with the due date, days late, the normal fee, the additional fee worked out by formula, and "what one more week costs". It comes with a ready "cost of waiting" table for the 30 October date, the fee slabs in one place, three client scripts for the "can we file next month?" talk, and the copy-paste Google Sheets formula. Nothing here needs software.
What waiting costs: the 30 October table
Days late = filing date minus due date, so a form filed on 31 October is 1 day late. Additional fee only (the normal filing fee is paid as well). Example rows; check the fee on the MCA portal before you quote it.
| Filed on | Days late (due 30 Oct) | AOC-4 additional fee (₹100/day, per form) | LLP Form 8, small LLP, normal fee ₹50 (example) | LLP Form 8, other LLP, normal fee ₹400 (example) |
|---|---|---|---|---|
| 30 Oct 2026 (Fri) | 0 | ₹0 | ₹0 | ₹0 |
| 6 Nov 2026 (Fri) | 7 | ₹700 | ₹50 (1×, up to 15 days) | ₹400 (1×) |
| 14 Nov 2026 (Sat) | 15 | ₹1,500 | ₹50 (1×) | ₹400 (1×) |
| 30 Nov 2026 (Mon) | 31 | ₹3,100 | ₹200 (4×, 31–60 days) | ₹3,200 (8×) |
| 31 Dec 2026 (Thu) | 62 | ₹6,200 | ₹300 (6×, 61–90 days) | ₹4,800 (12×) |
| 31 Jan 2027 (Sun) | 93 | ₹9,300 | ₹500 (10×, 91–180 days) | ₹8,000 (20×) |
| 31 Mar 2027 (Wed) | 152 | ₹15,200 | ₹500 (10×) | ₹8,000 (20×) |
Read it this way for a company client: a company that files neither AOC-4 nor MGT-7 runs up ₹100 a day on each form once each date passes. Every week of delay on one form is ₹700, and the meter does not stop. For MGT-7 / MGT-7A, count from 29 November 2026 if the AGM was on 30 September (29 Nov is a Sunday, so aim to file by Friday 27 Nov).
For an LLP client: the fee steps up at fixed points: after 14 November (15 days), 29 November (30 days), 29 December (60 days), 28 January 2027 (90 days), 28 April 2027 (180 days) and 25 October 2027 (360 days). If Form 8 cannot go on 30 October, filing before 14 November keeps it at the lowest step.
When the clock stops: MCA's Form 8 page says the additional (delay) fee "will be levied till the date payment is confirmed and acknowledgment is generated". So a form that is signed but not paid on the due date is still late. Leave time for DSC and payment problems, and do not plan a midnight upload on 30 October.
The fee slabs in one place
| Form | Due date (FY 2025-26) | Normal fee | Additional fee if late | Source |
|---|---|---|---|---|
| AOC-4 (incl. XBRL / CFS versions) | Within 30 days of the AGM (s.137(1)); AGM 30 Sep → 30 Oct 2026 | By nominal share capital: under ₹1 lakh ₹200; ₹1 lakh to under ₹5 lakh ₹300; ₹5 lakh to under ₹25 lakh ₹400; ₹25 lakh to under ₹1 crore ₹500; ₹1 crore or more ₹600. Company without share capital ₹200 | ₹100 per day of delay beyond the s.137(1) period. No cap is stated | Companies (Registration Offices and Fees) Rules, 2014, rule 12 and Table of Fees ("For Forms under section 92 or 137") |
| MGT-7 / MGT-7A | Within 60 days of the AGM (s.92(4)); AGM 30 Sep → 29 Nov 2026 | Same as above | ₹100 per day of delay beyond the s.92(4) period | Same Table of Fees |
| LLP Form 8 (Statement of Account & Solvency) | Within 30 days from the end of six months of the FY (rule 24): 30 Oct 2026 | By contribution: up to ₹1 lakh ₹50; over ₹1 lakh to ₹5 lakh ₹100; over ₹5 lakh to ₹10 lakh ₹150; over ₹10 lakh to ₹25 lakh ₹200; over ₹25 lakh to ₹1 crore ₹400; over ₹1 crore ₹600 | Multiple of the normal fee (table below) | LLP Rules, 2009, Annexure A, as substituted by G.S.R. 109(E), 11 Feb 2022, in force 1 Apr 2022; same tables in MCA's Form 8 instruction kit |
| LLP Form 11 (annual return) | Within 60 days of the end of the FY (rule 25): 30 May | Same as Form 8 | Same multiples as Form 8 | Same |
| Delay (LLP Form 8 / Form 11) | Small LLP: additional fee | Other LLP: additional fee |
|---|---|---|
| Up to 15 days | 1 × normal fee | 1 × normal fee |
| 16 to 30 days | 2 × | 4 × |
| 31 to 60 days | 4 × | 8 × |
| 61 to 90 days | 6 × | 12 × |
| 91 to 180 days | 10 × | 20 × |
| 181 to 360 days | 15 × | 30 × |
| Beyond 360 days | 15 × plus ₹10 for every day beyond 360 | 30 × plus ₹20 for every day beyond 360 |
Small LLP or not? Under section 2(1)(ta) of the LLP Act, a small LLP has contribution of not more than ₹25 lakh and turnover in the previous year of not more than ₹40 lakh, unless the Government has notified higher limits (the Act allows up to ₹5 crore and ₹50 crore). Check the official source for the limits in force before you mark an LLP "small" in the sheet.
Fee is not the only cost: the additional fee lets the form be filed late. It does not settle the default. The Companies Act also has separate penalties for not filing on time (sections 92(5) and 137(3)), and failing to file financial statements or annual returns for three continuing financial years can disqualify the directors (section 164(2)). The LLP Act has its own penalty provisions. Check the official source for the current amounts. The 50% lower penalty for small companies and OPCs in section 446B applies to penalties, not to this additional fee.
The late-fee sheet (one row per client form)
| A: Client | B: Form | C: Small LLP? (Y/N, LLPs only) | D: Normal fee (₹) | E: Due date | F: Filed and paid on (blank = not yet) | G: Days late | H: Additional fee (₹) | I: Total govt fee (₹) | J: Fee agreed with client? (Y/N) | K: Owner |
|---|---|---|---|---|---|---|---|---|---|---|
| Client Pvt Ltd (example, not real) | AOC-4 | n/a | ₹400 | 30 Oct 2026 | 9 Nov 2026 | 10 | ₹1,000 | ₹1,400 | Y | staff name |
| Client LLP (example, not real) | LLP Form 8 | Y | ₹100 | 30 Oct 2026 | 4 Dec 2026 | 35 | ₹400 | ₹500 | Y | staff name |
Copy-paste formulas (Google Sheets, row 2):
G2 (days late): =MAX(0, IF(F2="", TODAY(), F2) - E2)
H2 (additional fee): =IF(G2=0, 0, IF(LEFT(B2,3)="LLP", D2*IF(G2<=15,1,IF(G2<=30,IF(C2="Y",2,4),IF(G2<=60,IF(C2="Y",4,8),IF(G2<=90,IF(C2="Y",6,12),IF(G2<=180,IF(C2="Y",10,20),IF(C2="Y",15,30)))))) + IF(G2>360,(G2-360)*IF(C2="Y",10,20),0), 100*G2))
I2 (total): =D2+H2. Optional "one more week" column for companies: =IF(LEFT(B2,3)="LLP","see slab",700).
Type the form exactly as "AOC-4", "MGT-7", "MGT-7A", "LLP Form 8" or "LLP Form 11" so the formula picks the right rule. The H2 formula is for AOC-4, MGT-7 / MGT-7A and LLP Form 8 / 11 only. Other company forms (ADT-1, DIR-12, MGT-14 and so on) use a different multiple-of-fee table, so do not use this formula for them. Put "n/a" where something does not apply, so an empty cell always means "still open". Sort by column E every Monday until 30 November.
Three client scripts
"Can we file next month?" (company): "We can, but MCA charges an extra ₹100 for every day AOC-4 is late, and the same again for MGT-7 after its date. One week late is ₹700 per form, one month is about ₹3,000 per form, and there is no upper limit. There is also a separate penalty for late filing. To file by 30 October we need [items] by [date]."
"Can we file next month?" (LLP): "Form 8 for your LLP is due on 30 October. If it slips, MCA adds a late fee that steps up after 15, 30, 60 and 90 days. Filing by 14 November keeps it at the lowest step. To file on time we need the figures and the designated partners' DSCs by [date]."
"I heard the date is extended": "As of today MCA has not extended the FY 2025-26 dates. ICSI has asked for an extension to 31 December, but that is a request, not an order. Until MCA issues a circular, we are filing to 30 October. If an extension comes, we will tell you the same day."
Clients ask fewer "is anything due for me?" questions when the dates sit on a one-page calendar with your firm's name on it. Free national dates and a browser .ics builder: free CA due-date calendar tool.
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This guide is general information, not legal advice and not an official government publication. Fees and dates can change by notification or circular. Check the MCA portal (mca.gov.in), the MCA circulars page and the e-Gazette before you file or quote a fee to clients. Your firm stays responsible for advice to your clients.
Sources to re-check
- Companies (Registration Offices and Fees) Rules, 2014, rule 12 and Table of Fees as amended (incl. the 2022 and 21 Apr 2026 amendments): normal filing fee ₹200–₹600 by nominal share capital; "For Forms under section 92 or 137": ₹100 per day of delay where the period expires after 30/06/2018; separate multiple-of-fee table for other forms. Consolidated text checked 21 Oct 2026 at ca2013.com; check the official source at mca.gov.in (Acts & Rules)
- G.S.R. 300(E), 21 Apr 2026 (latest amendment to the same fee rules) changes only item VII (DIR-3 KYC Web), not the AOC-4 / MGT-7 fee: Gazette copy (PDF)
- LLP Rules, 2009, Annexure A, as substituted by the LLP (Amendment) Rules, 2022, G.S.R. 109(E), 11 Feb 2022, in force 1 Apr 2022 (normal fee by contribution; additional fee multiples for small and other LLPs; Form 8 / Form 11 beyond 360 days): reproduced in MCA's Form 8 instruction kit and at taxguru.in; check the official source at egazette.gov.in
- MCA, LLP Form 8 page (rule 24; "the additional (delay) fee, as applicable, will be levied till the date payment is confirmed and acknowledgment is generated"), fetched 21 Oct 2026: mca.gov.in · MCA AOC-4 page: mca.gov.in
- Companies Act, 2013 (sections 92, 137, 164(2), 403, 446B) and LLP Act, 2008 (section 2(1)(ta), section 69): indiacode.nic.in
- ICSI representation of 9 Oct 2026 asking MCA to extend FY 2025-26 annual filings to 31 Dec 2026 without additional fee (a request, not an extension), as reported: taxguru.in. The CBDT extension of 28 Sep 2026 (Circular 07/2026) covers income-tax returns and audit reports only, not MCA forms: PIB
- Related guides: AOC-4 and MGT-7 chase list · Director KYC DIN register · November 2026 chase list · Q2 TDS: collect before 31 Oct · Client deadline reminder system
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