MCA revises additional fee for late filing of e-forms. Higher Additional fee to be paid in certain cases
MCA has revised additional fees to be paid for late filing of e-forms. The MCA has amended the Companies (Registration Offices and Fees) Rules 2014 by notifying the Companies (Registration Offices and Fees) Amendment Rules 2022.
The Table of additional fee/higher additional fee for delay in filing of forms other than increase in nominal share capital or Forms under section 92/137 of the Companies Act 2013 have been increased/revised as under:
| Period of delay | Additional fee as a multiple of normal fee | Higher Additional fee as a multiple of normal fee (for certain cases) |
| Up to 15 days (section 139 & 157) | One time of normal fee | – |
| More than 15 days and up to 30 days (section 139 & 157) & up to 30 days in remaining forms | Two times of normal fee | Three times of normal fee |
| More than 30 days & up to 60 days | Four times of normal fee | Six times of normal fee |
| More than 60 days & up to 90 days | Six times of normal fee | Nine times of normal fee |
| More than 90 days & up to 180 days | Ten times of normal fee | Fifteen times of normal fee |
| Beyond 180 days | Twelve times of normal fee | Eighteen times of normal fee |
The new fees shall be applicable from 1st July 2022.
Note: Higher Additional Fee shall be payable if there is delay in filing form INC-22 or e-form PAS-3 on two or more occasions, within a period of 365 days from the date of filing of such belated e-form for which additional or higher fee was payable.
Wherever higher additional fee is payable, additional fee shall not be charged.
E-Form INC-22 or e-form PAS-3 filed prior to this notification shall not be subject to higher additional fee.
Download MCA Notification dated 11.01.2022 Click Here >>
Note: To bring into effect the provisions of higher additional fee, 1st July 2022 has been notified as the day from when the corresponding provisions of section 80 of the the Companies (Amendment) Act, 2017 (1 of 2018) and section 56 of the Companies (Amendment) Act, 2020 shall become effective.
ITAT has jurisdiction to stay an order appealed against, even in absence of any subsisting tax demand. In a recent…
Effect on a common taxpayer of reduced timeline for filing TDS Correction statements on TDS Credits Income Tax Department has…
Accounting principles and provisions of law do not permit the addition in relation to an opening balance - ITAT In…
Penalty levied for late supply of goods is an allowable deduction u/s 37 as late supply neither a crime nor…
Deduction u/s 80P(2)(d) towards interest received from cooperative banks is allowable to a cooperative society. In a recent judgment, Hon'ble…
Supreme Court to decide difference between employees & employer contribution to PF, ESI for allowability under Section 43B of the…