verifiedRates Updated: July 2026

ROC & GST Penalty Calculator

Calculate exact late filing penalties for ROC forms (AOC-4, MGT-7, INC-20A), GST returns (GSTR-3B, GSTR-1), ITR, and DIR-3 KYC. See how much the meter is running - and stop it now.

Annual filing of Balance Sheet & P/L with ROC. Due within 30 days of AGM.

1 day1 year

Source: Companies Act 2013, Section 137(1)

How Late Filing Penalties Compound in India

Late filing penalties in India are designed to hurt - and they compound daily. ROC forms like AOC-4 and MGT-7 attract ₹100/day with absolutely no upper cap. A company that misses both filings for just one year accumulates over ₹73,000 in penalties alone.

GST late fees are comparatively kinder with a ₹5,000 cap per return, but the 18% annual interest on unpaid tax liability makes the real cost far higher. For a business owing ₹5 lakh in GST and filing 90 days late, the interest alone is ₹22,191.

The most expensive penalty per rupee is DIR-3 KYC: a ₹5,000 flat charge for missing a deadline that takes 10 minutes to comply with. Worse, your DIN gets deactivated - meaning you cannot sign any company filing until it is restored.

This calculator shows you the exact penalty accrued as of today. Every additional day costs money. Talk to our CA on WhatsApp to file immediately and stop the meter.

Frequently Asked Questions

What is the penalty for late filing of AOC-4 or MGT-7?expand_more
The additional fee (penalty) for late filing of AOC-4 or MGT-7 is ₹100 per day of delay with NO upper cap. For a 1-year delay, the penalty alone is ₹36,500 per form. Directors may also face prosecution under the Companies Act.
How is GST late fee calculated for GSTR-3B?expand_more
GSTR-3B late fee is ₹50/day (₹25 CGST + ₹25 SGST) for regular returns and ₹20/day for nil returns, capped at ₹5,000 per return period. Additionally, 18% annual interest is charged on the net tax liability from the due date.
What is the penalty for missing DIR-3 KYC?expand_more
If DIR-3 KYC is not filed by September 30, the DIN is deactivated immediately. Reactivation requires filing DIR-3 KYC with a flat penalty of ₹5,000. No DIN means you cannot sign any MCA filing as a director.
What happens if I don't file my Income Tax Return on time?expand_more
Late fee under Section 234F: ₹5,000 if filed before December 31, ₹10,000 if filed after. For income below ₹5 Lakh, the penalty is capped at ₹1,000. Additionally, interest under Section 234A (1% per month) applies on unpaid tax.
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Disclaimer: This tool provides indicative estimates based on publicly available government rates and rules. Actual amounts may vary based on the latest government notifications. Please confirm with our CA before acting on these figures. CorporateSaathi is not liable for any decisions made solely based on this tool's output.