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October 7, 2026 · Guides

ROC Notices and Penalties for Nidhi Companies

A ROC notice to a Nidhi company rarely comes out of nowhere; it usually follows a missed return or a mismatch the Registrar spotted. Knowing the Nidhi company penalty rules and how to respond calmly saves months of cleanup. This post covers the usual triggers, the penalty under the Nidhi Rules, and a sensible way to handle a notice when it lands.

In this guide

Why Nidhi companies get ROC notices

The Registrar tracks filings by form and date. A Nidhi has more of them than an ordinary company, so there are more chances to slip. The common triggers are:

  • NDH-3 half-yearly return not filed within 30 days of the half year end.
  • NDH-1 not filed within the period the Rules give after year end.
  • DPT-3 not filed by 30 June.
  • AOC-4 or MGT-7 filed late, or not filed.
  • NDH-4 not applied for within 120 days of incorporation.

A quiet period of several missed returns tends to produce a notice, so keep to the annual compliance checklist.

The penalty under Rule 24

The Nidhi Rules carry their own penalty for default. Under Rule 24, the company and every officer in default can be fined up to Rs 5,000, plus up to Rs 500 for each day the default continues. Read it as a ceiling and not as a fixed amount; the actual figure depends on the default and the adjudication.

This sits on top of the usual additional fees for late filing of ROC forms. Because the daily component keeps running, an old default gets more expensive each month it stays open. Confirm the current text of the Rule before quoting any number to your board.

What each missed return leads to

DefaultWhy it matters
NDH-4 not obtainedWithout the declaration, the company cannot take deposits from or lend to members. See NDH-4 for a Nidhi company.
NDH-3 late or missingHalf-yearly return, due about 30 April and 31 October. See NDH-3 half-yearly return.
DPT-3 missedDue 30 June each year. See DPT-3 for a Nidhi company.
NDH-1 or ROC forms lateLate fees add up and the company shows as non-compliant.

For DPT-3, member deposits of a Nidhi are exempt from Chapter V, but commentators say exempted amounts are still reported. Confirm applicability with your CA.

How to respond to a notice

  1. Read the notice for the section, the form concerned and the date by which you must reply. Do not guess the date.
  2. Pull the filing history for that form from the MCA portal and match it to your records.
  3. If the default is real, file the pending return first, then reply with the filing proof attached.
  4. If you believe the notice is wrong, reply with the SRN and acknowledgements that show the filing.
  5. Have a director or authorised signatory sign the reply, and keep a copy with the board minutes.

Replying within the stated period matters more than a perfect letter. A late, polished reply is worth less than an early, plain one.

Keeping clear of notices

Put every due date on one calendar and give one person ownership of it. File NDH-3 as soon as each half year closes, not at the end of the 30 days. Reconcile deposit figures before DPT-3 and NDH-1 so the numbers agree across forms. Check the MCA portal each quarter for current due dates, since these can be revised.

If the company already has several open defaults, see the Nidhi company registration guide for how the compliance structure is meant to work, then get the filings brought up to date in order of age.

Need help with your Nidhi company? See our Nidhi company registration service, call +91 93117 95484, or write to mail@taxhint.in.

FAQs

What is the penalty for default under the Nidhi Rules?

Rule 24 provides a fine of up to Rs 5,000 plus up to Rs 500 for each day of continuing default. Check the current Rule text before relying on it.

Which missed filing most often leads to a ROC notice?

Half-yearly NDH-3, DPT-3 and the annual ROC forms are the usual suspects. Missing NDH-4 is more serious because deposits and loans cannot continue.

Can a Nidhi company still take deposits without NDH-4?

No. If the declaration is not obtained or is rejected, the company cannot take deposits from or lend to members.

How soon should I reply to a ROC notice?

Within the period stated in the notice. File any pending return first and attach the proof to your reply.

More in this Nidhi series