MCA revises additional fees for Companies. For delay in certain filings, additional fee will go upto 18 times w.e.f 1st July 2022
[To be published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub-Section (i)]
Government of India
MINISTRY OF CORPORATE AFFAIRS
Notification
New Delhi, 11th Janua ry, 2022
G.S.R. ……(E).- ln 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:-
-
Short title and (1) These rules may be called the Companies (Registration Offices and Fees) Amendment Rules, 2022.
(2) They shall come into force with effect from 1st July, 2022.
-
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), for sub-item B, the following sub-item shall be substituted, namely:-
“B. Following Table of additional fee and higher additional fee (in certain cases) shall be applicable for delay in filing of forms other than for increase in Nominal share capital or forms under section 92/137 of the Act or forms for filing charges.
TABLE
SI. No. |
Period of delays |
Additional multiple fees |
fee as a of norma |
Higher additional feeasa multiple of normal fees (for certain cases) |
||
(1) |
(2) |
(3) |
(4) |
|||
1. |
Upto 15(sections 139157) |
days and |
One time of normal fees |
– |
||
2. |
More than 15 days and upto 30 days (Section 139 and157) and upto 30 days in remainingforms. |
2 times filing fees |
of |
normal |
3 times of normal filing fees |
|
3. |
More than 30 days and upto 60 davs |
4 times filino fees |
of |
normal |
6 times of normal filing fees |
|
4. |
More than 60 daysand upto 90 days |
6 times filina fees |
of |
normal |
9 times of normal filing fees |
|
5. |
More than 90 daysand upto 180 days |
10 times of normalfilino fees |
15 times of normal filingfees |
|||
6. |
Beyond 180 days |
12 times of normal filina fees |
18 times of normal filing fees |
|||
Note 1: Higher additional fees shall be payable, if there is a delay in filing e-form INC-22, ore-form PAS-3, as the case may be, on two or more occasions, within a period of three hundred and sixty five days from the date of filing of the last such belated e-form for which additional fee or higher additional fee, as the case may be, was payable.
Note 2: Wherever higher additional fee is payable, additional fee shall not be charged.
Note 3: E-form INC-22, or e-form PAS-3, as the case may be, filed prior to the commencement of the Companies (Registration Offices and Fees) Amendment Rules, 2022 shall not be reckoned for the purposes of determining higher additional fee.
[F. No. 01/16/2013 CL-V (Pt-I)]
( K.V.R. MURTY),
Joint Secretary to the Government of India
Note : The principal rules were published in the Gazette of India, Part II, Extra ordinary , Section 3, Sub- section (i) vide number G.S.R. 268(E), dated the 31′ t March, 2014 and subsequently amended by:-
Serial Number |
Notification Number |
Notification ion 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.14 3 (E) |
21-02-2019 |
11. |
G.S.R.329 (E) |
25-04-2019 |
12. |
G.S.R.340 (E) |
30 -04 -2019 |
13. |
G.S.R. 527(E) |
25-07 -2019 |
14. |
G.S.R. 749(E) |
30-09 -2019 |
15 |
G.S.R. 127(E) |
18 -02-2020 |
16 |
G.S.R. 170(E) |
12 -03 -2020 |