Penalty for Late Filing of Documents in ROC

Upto 1 year2%
After 1 year2.5%
Upto 1 month1 time
Upto 3 months2 times
Upto 6 months4 times
Upto 12 months6 times
Upto 24 months8 times
After 24 months9 times
Stamping for Form No. 5@ 0.15% of the additional capital
 
Filing fees for other documentsAMOUNT
(a) Where capital is less than one lakh100.00
(b) Where capital is less than one lakh or more but less than 5 Lakhs200.00
(c) Where capital is less than 5 lakhs or more but less than 25 Lakhs300.00
(d) Where capital is less than 25 lakhs or more500.00
 
Interest PayableInterest Receivable on Refund
upto 31.5.1999 - 2% per monthupto 31.5.2001 - 12% per annum
upto 31.5.2001 - 1.5 % per monthupto 31.5.2002 - 9 % per annum
after 3.5.2001 - 1.25 % per monthafter 3.5.2002 - 8 % per annum
after 07.9.2003 - 1.0 % per monthafter 07.9.2003 - 6 % per annum
 
Filing fees for other documentsAmount
(a) Where capital is less than one lakh100.00
(b) Where capital is one lakh or more but less than 5 lakhs200.00
(c) Where capital is 5 lakhs or more but less than 25 lakhs300.00
(d) Where capital is 25 lakhs or more500.00