Ministry of Corporate Affairs (MCA) notifies the Companies (Registration Offices and Fees) Amendment Rules, 2022, prescribing a higher additional fee as a multiple of the normal fees (for certain cases), which shall be applicable for delay in filing of forms.
This shall be effective from July 1, 2022.
The additional and higher additional fees shall not be applicable on the following forms: –
Increase in Nominal share capital
Forms u/s 92 and 137 of the Companies Act (Annual Return, Financial Statements)
Forms for filing charges.
The following table depicts the amount of penalty applicable on the companies: –
Notes: –
Higher additional fees shall be payable, if there is a delay in filing e-form INC-22 or e-form PAS-3 on two or more occasions, within a period of 365 days from the date of filing of the last such belated e-form for which additional fee or higher additional fee was payable.
Wherever higher additional fee is payable, additional fee shall not be charged.
