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.
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…