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.
Extension of timeline for implementation of mandatory "Ship To GSTIN" and Voluntary Closure of E-Way Bill functionalities GSTN Advisory dated…
No protective addition required in the hand of a third party when additions have been confirmed in the hands of…
Limitation for filing application u/s 34 of Arbitration Act commence from date on which application u/s 33 is disposed of…
Case remanded as no finding was given whether cash payments disallowed u/s 40A(3) were covered by Rule 6DD under Income…
In case of investment in share capital, the source of investment may remain outside the control of the investee company.…
ICAI issues revised Code of Ethics (13th edition) ICAI has released revised Code of Ethics (13th edition). The revised Code…