MCA revises fees for filing charge documents with ROC
Government of India
MINISTRY OF CORPORATE AFFAIRS
Notification
New Delhi, dated 30th April, 2019
G.S.R. 340(E).—In exercise of the powers conferred by sections 396,398,399, 403 and 404 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Registration Offices and Fees) Rules, 2014, namely:—
1. (1) These rules may be called the Companies (Registration Offices and Fees) Third Amendment Rules, 2019.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Registration Offices and Fees) Rules, 2014, in the Annexure, in item “I (Fee for filing under section 403 of the Companies Act, 2013)”,-
(i) in sub-item 13, in the Table of additional fee, in third column, for the column heading, the column heading “Forms excluding charge documents”, shall be substituted;
(ii) after sub-item ‘D’, the following sub- item shall be inserted, namely:–
(a) charges created or modified before the 2nd November, 2018, and allowed to be filed within a period of three hundred days of such creation or six months from the 2ndNovember, 2018, as the case may be, the following additional fees shall be payable:-
| Sl.No. | Period of delay | Additional Fee applicable |
| 1. | Up to 30 days | 2 times of normal fees |
| 2. | More than 30 days and up to 60 days | 4 times of normal fees |
| 3. | More than 60 days and up to 90 days | 6 times of normal fees |
| 4. | More than 90 days and up to 180 days | 10 times of normal fees |
| 5. | More than 180 days | 12 times of normal fees |
(b) For the charges created or modified on or after the 2nd November, 2018:-
(A) The following additional fees or advalorem fees, as the case may be, shall be payable upto 31st July, 2019, by all companies:-
| S1 . No. | Period of delay | Additional/Advalorem Fees applicable |
| 1. | Up to 30 days | 2 times of normal fees |
| 2. | More than 30 days and up to 60 days | 4 times of normal fees |
| 3. | More than 60 days and up to 90 days | 6 times of normal fees |
(B) the following additional fees or advalorem fees as the case may be, shall be payable with effect from 1st August, 2019:-
| SI. No. | Period of delay | Small Companies and One Person Company | Other than Small Companies and One Person Company |
| 1. | Up to 30 days | 3 times of normal fees |
6 times of normal fees |
| 2. | More than 30 days and up to 90 days | 3 times of normal fees plus an ad valorem fee of 0.025 per cent. of the amount secured by the charge, subject to the maximum of one lakh rupees. | 6 times of normal fees, plus an ad valorem fee of 0.05 per cent. of the amount secured by the charge, subject to the maximum of five lakh rupees”. |
[F. No. 01/16 2013 CL-V (Pt-I)]
K.V.R. MURTY, Joint Secretary.
Note: The principal rules were published in the Gazette of India, Part 11, Extra ordinary, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 31st March, 2014 and subsequently amended by:-
| Serial Number | Notification Number | Notification Date |
| 1. | G.S.R. 297(E) | 28-04-2014 |
| 2. | G.S.R. 122(E) | 24-02-2015 |
| 3. | G.S.R. 438 (E) | 29-05-2015 |
| 4. | G.S.R. 493(E) | 06-05-2016 |
| 5. | G.S.R. 48(E) | 20-01-2018 |
| 6. | G.S.R. 435(E) | 07-05-2018 |
| 7. | G.S.R.616 (E) | 05-07-2018 |
| 8. | G.S.R.797 (E) | 21-08-2018 |
| 9. | G.S.R.905(E) | 20-09-2018 |
| 10. | G.S.R.143 (E) | 21-02-2019 |
| 11. | G.S.R.329(E) | 24-04-2019 |
Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…
ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…
Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…
One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…
Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…