MCA Revised AdditionalForm Filling Fees vide the Companies (Registration office and Fees ) Amendment Rules 2022 | Applicable w.e.f1stJuly, 2022.
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In exercise of the power conferred by section 396,398,399, 403and 404 read with sub-section (1) and (2) of section 469 of the companies Act 2013 (18 of 2013), the central Govt. hereby make the following rules further to amend the Companies (Registration offices and Fees)Rules, 2014, namely-
- Short title and commencement (1) These rules may be called the Companies (Registration Office and Fees ) Amendment Rules ,2022
2. They shall come into force with effect from 1stJuly, 2022
2 In the Companies (Registration Office and fees ) Rules 2014, in the Annexure, in item I (Fee for filling 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 filling of forms other than for increase in Nominal share capital or forms under section 92/137 of the Act or forms for filling Charges
TABLE
|
SI.NO
|
Period of Delays |
Additional fee as a multiple of normal fees |
Higher additional fee as a multiple of normal fees (for certain cases)
|
|
(1) |
(2) |
(3) |
(4) |
|
1 |
Upto 15 days (section 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 filling fees |
3 times of normal filling fees |
|
3 |
more than 30 days and upto 60 days |
4 times of normal filling fees |
6 times of normal filling fees |
|
4 |
More than 60 days and upto 90 days |
6 times of normal filling fees |
9 times of normal filling fees |
|
5 |
More than 90 days and upto 180 days |
10 times of normal filling fees |
15 times of normal filling fees |
|
6 |
Beyond 180 days |
12 times of normal filling fees |
18 times of normal filling fees |
Note 1:Higher additional feesshall bepayable, if there is a delay in filling 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 filling of the date of filling 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 Office and fees) Amendment Rules 2022 shall not be reckoned for the purposes for the purpose of determining higher additional fee.
Note: The principle rules were published in the Gazette of India , part11, Extra ordinary , section 3, Sub section (1) vide number G.S.R.268(E) dated the 31st March ,2014 and subsequently amendment by:-
|
Serial Number |
Notification Number |
Notification Date |
|
|
G.S.R 297(E) |
28-04-2014 |
|
|
G.S.R 122(E) |
24-02-2015 |
|
|
G.S.R 438(E) |
29-05-2015 |
|
|
G.S.R 493(E) |
06-05-2016 |
|
|
G.S.R 48(E) |
20-01-2018 |
|
|
​G.S.R 435(E) |
07-05-2018 |
|
|
G.S.R 616(E) |
05-07-2018 |
|
|
G.S.R 797(E) |
21-08-2018 |
|
|
G.S.R 905(E) |
20-09-2018 |
|
|
G.S.R 143(E) |
21-02-2019 |
|
|
G.S.R 329(E) |
25-04-2019 |
|
|
G.S.R 340(E) |
30-04-2019 |
|
|
G.S.R 527(E) |
25-07-02019 |
|
|
​G.S.R 749(E) |
30-09-2019 |
|
|
G.S.R 127(E) |
18-02-2020 |
|
|
G.S.R 170(E) |
12-03-2020 |