HIGHER ADDITIONAL FEES IN MCA FORMS FILLINGS

HIGHER ADDITIONAL FEES IN MCA FORMS FILLINGS

The ministry of corporate affairs has issued the notification dated 11-01-2022 in which they have amend the companies (registration offices and fees) rules 2014. These rules may be called the companies (registration offices and fees) rules 2022. And will be Effective From 1st July-2022. In this notification applicability of cases and with the help of table how many times additional fees, higher additional fees will be applicable if delay in filling the certain form is provided.

Non-applicable cases (forms)
The higher additional fees shall not be applicable on filling of following form

a. SH-7 (Nominal value of shares)

b. AOC-4 (Filing of financial statement)

c. MGT-7 (Annual statement)

TABLE

Sr No. Period Of Delay Additional Fee As A Multiple Of Normal Fee Higher Additional Fee As A Multiple Of Normal Fee( For Certain Cases)
(1) (2) (3) (4)
1 Up to 15 days (sec 139 & 157) One time of normal fees
2 15 days to 30 days (sec 139 & 157) and up to 30days in remaining forms 2 time of normal fees 3 time of normal fees
3 30 days to 60 day 4 time of normal fees 6 time of normal fees
4 60 days to 90 days 6 time of normal fees 9 time of normal fees
5 90 days to 180 days 10 time of normal fees 15 time of normal fees
6 beyond 180 days 12 time of normal fees 18 time of normal fees

Applicable cases (forms)

The higher additional fees shall be applicable on filling of following form

a. PAS-3 (Allotment of shares)

b. INC-22 (Shifting of registered office)

NOTE:

1. The higher additional fees shall be charges on above 2 form when

  •  If there is delay in filling of such forms.
  •  Higher additional fees is payable in above forms on two or more occasions within a period of 365 days from last belated filed e-form for which higher additional fees was payable.

2. When higher additional fees is payable additional fees shall not be charged.

3. Maximum 18 times of normal fees shall be charged as higher additional fees.

4. The applicable e-forms INC-22 or PAS-3 which are filed prior to companies (registration offices and fees) rules 2022 shall not be applicable for higher additional fees.

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