Late Filing Penalty Calculator
Calculate exact penalties, interest & late fees for ROC (AOC-4, MGT-7), GST Returns (GSTR-1, GSTR-3B), Income Tax & TDS filings with section references.
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Late Filing Penalty Calculator – ROC, GST & Income Tax (2025)
Missing compliance deadlines in India can be extremely expensive. Our Late Filing Penalty Calculator covers ROC/MCA filings (AOC-4, MGT-7, ADT-1, DIR-12), GST Returns (GSTR-1, GSTR-3B, GSTR-9), and Income Tax Returns — with exact section references and penalty breakdowns.
ROC Penalties (Companies Act 2013)
Under Section 137 and Section 92, companies face penalties of ₹100 per day of delay for AOC-4 and MGT-7, starting from the base fee of ₹300, subject to a maximum of ₹5 lakh. Read our AOC-4 filing guide and MGT-7 annual return filing process. Non-compliance can lead to director disqualification under Section 164.
GST Late Fee Structure
📚 Further Reading & Related Resources
❓ Frequently Asked Questions
Yes, the MCA allows companies to apply for condonation of delay for ROC filings through a special scheme (CFSS or similar). This can waive additional fees if the filing is done within the scheme period. Learn the complete process in our guide on how to apply for condonation of delay with the MCA.
The maximum late fee for GSTR-3B is ₹10,000 per return (₹5,000 CGST + ₹5,000 SGST). However, interest at 18% per annum on the unpaid tax amount is uncapped and continues to accrue until the tax is paid.
Yes, directors who are officers in default face personal penalties equal to the company's penalty for each filing under the Companies Act. Persistent non-compliance (3+ years) can lead to director disqualification under Section 164(2), barring them from being appointed as directors in any company for 5 years.
The MCA periodically announces amnesty schemes like CFSS (Company Fresh Start Scheme) that reduce or waive late fees for overdue ROC filings. For GST, the government has historically provided late fee waivers for specific return periods. Check our compliance calendar for the latest updates.
Under Section 234F, the penalty is ₹5,000 if filed after the due date but before December 31, and ₹10,000 if filed after December 31. For taxpayers with total income ≤ ₹5 lakh, the maximum penalty is ₹1,000. Interest under Section 234A (1% per month on unpaid tax) also applies.
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Need Professional Help?
Our Chartered Accountants can handle all your compliance needs — from filing to advisory.