penalty for late filing roc returns

we incorporated a co. in 2003 and filed annual return of 1st yr only. now plz tell me if i want to file annual return and balance sheets of all years till date, then hw much penalty we will have to pay

plz reply soon


If you filed all the forms till 31st august then you have to pay normal fee + 25% of additional fee under the scheme called CLSS.

it means you are getting 75% discount on additional fee.


But if you filed after 31st Aug then you have to pay normal fee + Additional fee.Here is no discount is available.


So I  suggest you to file all your pending forms on or before 31st August to get the benfit of the scheme


Dear this is the Schedule of Normal ROC fees this will help u in calculation


Schedule of payments to ROC











Upto     1, 00,000

4000 + 800


             2, 00,000

7000 + 800


             3, 00,000

          10000 + 800


             4, 00,000

         13,000 + 800


             5, 00,000

         16,000 + 1200


           10, 00,000

26,000 + 1200


           15, 00,000

36,000 + 1200


           20, 00,000

46,000 + 1200


           25, 00,000

56,000 + 2000


           30, 00,000

66,000 + 2000


           35, 00,000

76,000 + 2000


           40, 00,000

86,000 + 2000


           45, 00,000

96,000 + 2000


           50, 00,000

1, 06,000 + 2000


           55, 00,000

1, 11,000 + 2000


           60, 00,000

1, 16,000 + 2000


           75, 00,000

1, 31,000 + 2000



                  1,56,000 + 2000







Late Filing fees of documents with ROC



Late Period


1 Month


1 Month to 3 Months


3 Months to 6 Months

1+4 =5

6 Months to 1 Year

1+6 =7

1Year to 2Years

1+8 =9

Above 2 Years

1+9 =10



Total likes : 4 times


the first schedule is for incorporation of Company

and second table is for late filing of Documents with ROC



thanks mam

bt did not get the second table. may u pls explain


Originally posted by : PCS Neha Gupta

the first schedule is for incorporation of Company

and second table is for late filing of Documents with ROC

if any company not file his annual return for A.Y. 2007-08 to A.Y. 2009-10. what is the penality charged  


We have incorporated one company in 1999-2000 and filed one ROC return for year ending March 2001. Due to bad debt and some fraudulent transaction the company suffered losses and in 2004 we halted its operation. We had not filed ROC return just after first year. We have now received notice in this regard from ROC, asking to explain why further action not to be taken against us under:

sec 210/ sec 168 / sec 210 (5) / sec 220 (3) sec 159 / 160  / 166 / sec 611 / 621A / sec 51

Please help me out in this as this company is no more in existance for last six years. Are we entitle to pay some penalty, if so how much and how it can be calculated. And also do let us know is there any option for paying returns and penalty for the years the company was operational i.e. upto 2004 or we have to pay penalty till 2009.

Highly appreciate your prompt helpful response in this regard.

Best Regards

Shoeb Siddiqui

Company Secretary

Dear Friend


The Payment of ROC fee will be decided as per schedule X of the Companies Act, 1956. Please read schedule X and pay fee accordingly.



Total likes : 1 times


Thanks Ajay,

I have gone through the schedule X of the Companies Act, 1956 where I can figure out the fee slabs. My question is as our company has stopped its operations in 2004, do we need to pay upto 2004 or do we need to pay till 2009 as per notice served. Please note last AGM was held in Feb 2004. And our working capital never gone passed 100,000 with three directors as share holders

Please advise.

Best Regards


Dear Priyanka ji..

In Second Table of ROC fees 1+1 means first one is for normal fees and second 1 is extra penalty of the same amount if u file the form within 1 month from the last / due date of filing any form/ document as provided by companies law. It means fees will be twice.

1+2 means if u file any form with in the period between one to three months, and this period begins after the expiry of above said one month in which the fees is twice, then fees will be three times and so on..........

I will explain it to u with help of one an example.....

Assume as per schedule X of Companies act, 1956 the filing fees of Form 23AC & ACA is Rs.500.AS we  all know that B/S. is filed with in 30 days of AGM and let us assume AGM date is 30th  September.

then normal fees by 30th October is Rs. 500

1+1 by end of November it will be twice so Rs. 1000 and So on…..

“It means if form is late by 1 month fees will by twice and if late by not more then 3 months then fees will be 3 times and further if it is late by 3 to 6 months the fees will be 5 times and so on…”



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