Penalty of Non filing of ROC last 3 years

The penalty for non-filing of ROC (Registrar of Companies) returns for the last 3 years can vary depending on the duration of the delay.

 Here are the possible penalties: -

*Less than 30 days delay*: Normal fees apply -

 *More than 30 days to 60 days delay*: 4 times the normal fees -

*More than 60 days to 90 days delay*: 6 times the normal fees -

*More than 90 days to 180 days delay*: 10 times the normal fees -

*More than 180 days to 270 days delay*:

12 times the normal fees Additionally, if the company continues to default, a further penalty of ₹100 per day may be imposed, subject to a maximum of ₹50,000.

In some cases, the ROC may also impose a penalty of ₹10,000 for non-filing of resolutions or agreements, with an additional ₹100 per day for continuing defaults, up to a maximum of ₹50,000.

The Penalty varies from form to form the Statutory forms AOC 4 and MGT 7 or 7A shall be Normal Fees + Rs 100 per day upto the date of filing

Missing ROC filings can still be resolved, but acting quickly is important. Delayed annual returns and compliance forms continue to attract increasing late fees over time.

The good news is that the CCFS Condonation Scheme is currently available, allowing companies to clear pending MCA filings with significantly reduced additional fees compared to the regular penalties that keep increasing with delay.

Since the scheme is available only for a limited period, this is the right time to regularize pending ROC compliance and avoid further complications. You can check the complete eligibility details, covered forms, and filing process in this CCFS scheme guide: https://taxgarden.in/blog/ccfs-2026-roc-amnesty-clear-pending-filings