MCA increases additional fee for delay in filing of forms vide Companies (Registration Offices and Fees) Amendment Rules, 2022

On January 12, 2022, the Central Government in order to amend the Companies (Registration Offices and Fees) Rules, 2014 notified Companies (Registration Offices and Fees) Amendment Rules, 2022. It will come into force with effect from 1st July, 2022.

Key Amendment:

  • 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.

 

S. No.

Period of delays

 

Additional fee as a multiple
of normal fee

 

Higher additional fee as a multiple of normal fees (for certain cases)

 

1 Upto 15 days (sections 139
and 157)

 

One time of normal fees

2 More than 15 days and
upto 30 days (Section 139
and 157) and upto 30 days
in remaining forms.

 

2 times of normal filing fees

 

3 times of normal filing fees

 

3 More than 30 days and
upto 60 days

 

4 times of normal filing fees

 

6 times of normal filing fees

 

4 More than 60 days and
upto 90 days

 

6 times of normal filing fees

 

9 times of normal filing fees

 

5 More than 90 days and
upto 180 days

 

10 times of normal filing
fees

 

15 times of normal filing fees

 

6 Beyond 180 days

 

12 times of normal filing
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, or e-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.

 


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