ICSI advisory on annual filing u/s 92 or 137 of the Companies Act, 2013 before 30th June, 2018
ICSI has issued an advisory to its members on filing of e-forms under section 92 or 137 of the Companies Act, 2013 before 30th June, 2018
Attention the company Secretaries members have been drawn to the notification of Companies (Registered Office and Fees) Second Amendment Rules, 2018 by the Ministry of Corporate Affairs along with providing relaxation for the Additional Fees payable in the event of delay wherein the due date of filing of Forms falls prior to 30th June, 2018.
Attention has been drawn to the following illustrative table which depicts the additional fees applicable in different scenarios for the corporates pertaining to the annual filing of forms:
|
Particulars |
Additional Fees |
|
|
Du e date after 30th June, 2 018 |
Due date prior to 30th June, 2018 |
|
|
Forms MGT-7, AoC-4, AoC-4 XBRL and AoC -4 CFS u nder Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 |
Rs.100 per day |
Additional fee as per applicable slab for the period of delay up to 30th June, 2018 plus Additional fee @ Rs.100 per day with effect from 1st July, 2018 |
|
23AC, 23ACA, 23AC XBRL, 23ACA XBRL, 20B, 21A under Companies Act, 1956 |
Not Applicable |
Additional fee as per applicable slab for the period of delay up to 30th June, 2018 plus Additional fee@ Rs.100 per day with effect from 1st July, 2018 |
In view of the additional fee leviable in the event of default, members have been advised to avoid any last minute rush and levy of additional fees.
The ICSI has reiterated the ultimate goal of good governance is through better compliance and members should strive towards assisting companies in timely filing of forms.
AO not justified in rejecting registered valuer’s report without making a reference to the DVO - ITAT In a recent…
FCRA specifies list of purposes to be selected for which registration is applied. The Ministry of Home Affairs has notified…
Assessee was not liable to withhold tax at source u/s 40(a)(i) on cost-to-cost reimbursement made to parent company In a…
Temporarily blocking public access to Telegram App under section 69A of IT Act 2000 is not disproportionate - Delhi HC…
High Court explains the meaning of term ‘enterprise’ appearing in section 80IA to means a project or an undertaking owned…
Addition deleted as assessee was only a carrier of cash and the real owner had come forward owning the cash…