The Companies (Registration Offices and Fees) Second Amendment Rules 2018 has been notified on 7th May 2018.

Additional Fees @ Rs.100 per day

⇒ The due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @Rs.100 per day shall become payable in respect of
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 30th June 2018 plus @Rs.100 per day w.e.f 1st July 2018 shall become payable.

Stakeholders are advised to take note and plan accordingly.

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