Companies Act

RoC Additional fee of Rs 100 per day for Annual filing notified on 07-05-2018 effective from 1st July 2018

RoC Additional fee of Rs 100 per day for Annual filing notified on 07-05-2018 effective from 1st July 2018. Fee is payable for belated returns. Read Notification

The Companies (Registration Offices and Fees) Second Amendment Rules 2018 has been notified on 7th May 2018. Accordingly, in case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @ Rs.100 per day shall become payable in respect of MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.

In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether under the Companies Act,1956 (23AC, 23ACA, 23AC XBRL, 23ACA XBRL, 20B,21A) or the Companies Act, 2013 (MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS) additional fee as per the applicable slab for the period of delay up to 30th June 2018 plus @ Rs.100 per day w.e.f 1st July 2018 shall become payable. Stakeholders are advised to take note and plan accordingly.

Download MCA Notification Click Here >>

Earlier:

Additional fee of Rs 100 per day proposed for filing Annual Filing or Financial Statement-MCA

According to Ministry of Corporate Affairs (MCA) it is proposed to amend shortly, the Companies (Registration Offices and Fees) Rules 2014 to levy additional fee @ Rs.100 per day for filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013.

Once notified, the additional fee @Rs.100 per day (beyond the normal date of filing) shall become payable in respect of 23AC,23ACA,23AC XBRL,23ACA XBRL, MGT-7, AoC-4,AoC-4 XBRL and AoC-4 CFS. Stakeholders are advised to take note and plan accordingly.

Also Read:
Increase in additional fee for late filing of Annual Return-Balance sheet with ROC by the Companies (Amendment) Act, 2017 Click Here >>

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