What a backlog costs
MCA charges an additional fee of ₹100 a day for each late AOC-4, MGT-7, MGT-7A, LLP Form 8 and Form 11, with no upper limit. For example, on 12 October 2026 a company that has not filed AOC-4 and MGT-7 for FY 2023-24 owes about ₹1.39 lakh in additional fees for that year alone, and ₹200 more every day.
Use the late fee calculator to see your figure for every pending year.
What else is at risk
- Director disqualification. If financial statements or annual returns are not filed for three continuous financial years, every director is disqualified under section 164(2) for five years, including from other companies.
- Strike-off by the Registrar. The Registrar can strike off a company that is not carrying on business or filing returns, under section 248.
- Penalties on officers. The Registrar can levy penalties under sections 92 and 137 in addition to the daily fee.
- Deactivated DINs. Directors who missed KYC have their DIN deactivated until they file DIR-3 KYC with the ₹5,000 fee.
Relief schemes
MCA's Companies Compliance Facilitation Scheme, 2026 let active companies file pending annual forms by paying 10% of the additional fee. That window opened on 15 April 2026 and has now closed, so additional fees apply in full. We check for any new circular before every backlog filing.
Your options
- Catch up. File each pending year, oldest first, with the board and AGM documents for that year.
- Dormant status. A company with no significant transactions can apply for dormant status in MSC-1 and file a reduced set of returns.
- Close it. If the company has no future, a strike-off in STK-2 may cost less. MCA generally expects returns up to the year the company stopped business to be filed first. Read about closure.
We compare these options in writing before you commit.
Questions we are asked
Can MCA waive the additional fee for our company?
Not on an individual request. Relief comes only through a scheme or circular for everyone. Outside such a window, the fee is calculated automatically on the MCA portal.
Our accounts for past years were never audited. Can you still help?
Yes. We coordinate with your auditor, or help you appoint one, to complete the pending audits before filing.
Will filing the backlog remove a director's disqualification?
Filing stops further damage, but a disqualification already incurred usually needs separate steps. We assess each director's position before filing.