May 08, 2018

The Companies (Registration Offices and Fees) Second Amendment Rules, 2018 were notified on May 07, 2018.

Accordingly the Ministry of Corporate Affairs (MCA) has stated that, in case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after June 30, 2018, the additional fee of Rs.100 per day shall become payable in respect of Forms MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.

In all other cases where the belated annual returns or balance sheet/financial statement which were due to be filed whether under the Companies Act, 1956 (23AC,23ACA,23AC XBRL,23ACA XBRL,20B,21A) or the Companies Act, 2013 (MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS) additional fee as per the applicable slab for the period of delay up to June 30, 2018 plus at the rate of Rs.100 per day with effect from July 01, 2018 shall become payable.


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